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Abstrak :

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ABSTRACT
Individuals and organizations are most effective when their values, needs, and interests are aligned. Person-organization fit directly affect organizational and individual effectiveness. Organizational Fit surveys the field of person-organization fit, discussing both classic perspectives and newer approaches. Covering topics such as how fit and misfit develop, how fit changes over time, how fit influences motivation, and the effect of cultural factors, contributors to this book integrate these ideas with concepts from related fields and discuss new directions for research.

An ambitious survey of the field, by an international group of scholars, that looks toward the future of person-organization fit. Explores how people form their impressions of fit and the impact these have on their behavior, and how companies can maximize fit Includes multiple perspectives on the topic of how people fit into organizations, discussing issues across the field and incorporating insights from related disciplines Actively encourages scholars to take part in organizational fit research, drawing on workshops and symposia held specially for this book to explore some of the creative directions that the field is taking into the future

Abstrak :
Abstract Taxpayers and Young Generation: Tax Morale of Indonesian College Students This paper is aimed to investigate the level of tax morale on Indonesia college students regarding fulfillment of tax obligations as an indication of their characteristics as future taxpayers and the factors behind their tax morale. This research exercised a survey method with respondents from the University of Indonesia chosen with a random sampling technique. The results indicated that the level of tax morale on Indonesia college students is relatively good. As for the variables that influenced the tax morale are gender, religious observance, and the perception of the importance of the government.

Abstrak Paper ini bertujuan untuk untuk menyelidiki sejauh mana tax morale mahasiswa di Indonesia untuk memenuhi kewajiban perpajakannya apabila nanti mahasiswa memenuhi syarat sebagai Wajib Pajak dan juga untuk mengetahui faktor-faktor yang mendasari kemauan mahasiswa tersebut. Penelitian menggunakan metode survei dengan mahasiswa Universitas Indonesia sebagai responden melalui teknik pemilihan sampling secara acak. Hasil penelitian menunjukkan bahwa tax morale mahasiswa di Indonesia adalah cukup baik. Adapun variabel yang ditemukan dapat memengaruhi tax morale adalah jenis kelamin, ketaatan beragama, dan persepsi tentang pentingnya sebuah pemerintahan.

Abstrak :
"The symptoms: increased customer complaints, high turnover, low quality of work, increased absences, loss of morale and motivation, lack of creativity and innovation, loss of loyalty to the organization. The diagnosis: workplace negativity. The cure: Managing Workplace Negativity. Workplace negativity may seem like an intangible problem--but it has very tangible consequences for the companies it afflicts. In fact, the Bureau of Labor Statistics estimates that U.S. companies lose $3 billion a year to the effects of negative attitudes and behaviors at work. Managing Workplace Negativity gives managers, team leaders, trainers, and other human resources professionals much-needed help in treating the negativity bug. It will help readers: * Identify the 14 types of negative individuals, from the "not-my-jobber" to the "rumor monger" * Confront their own negativity * Recognize negativity "trigger points" * Overcome entrenched, ongoing negativity * Deal with group or company-wide negativity problems * Create a positive environment that enhances morale and productivity."

Abstrak :
Penelitian ini dilakukan untuk mengetahui faktor-faktor penentu moral pajak pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini termotivasi karena UMKM mempunyai kontribusi sebesar 60% terhadap PDB Indonesia, namun hanya berkontribusi 0,67 persen terhadap penerimaan pajak. Rendahnya penerimaan pajak salah satumya disebabkan karena moral pajak yang rendah. Moral pajak adalah motivasi intrinsik wajib pajak untuk membayar pajak. Tingkat moral pajak diprediksi akan mempengaruhi tingkat kepatuhan pajak. Penelitian dilakukan terhadap 217 UMKM di Jakarta, Bogor, Depok, Tangerang, Bekasi (Jabodetabek), melalui wawancara langsung dengan menggunakan kuesioner. Metode pengambilan sampel yang digunakan adalah multistage sampling. Hasil analisis melalui Structural Equation Model dengan program Smart PLS menunjukkan bahwa sentimen terhadap pajak, keadilan, kepercayaan terhadap otoritas pajak, persepsi barang publik, dan sikap terhadap hukuman mempengaruhi moral pajak UMKM di Jabodetabek secara positif. Kepercayaan terhadap otoritas pajak signifikan terhadap moral pajak pelaku usaha mikro, sedangkan pada pelaku usaha kecil dan menengah tidak signifikan. Moral pajak pelaku UMKM Jakarta dipengaruhi oleh sentimen terhadap pajak, kepercayaan terhadap otoritas pajak dan persepsi terhadap barang publik. Sedangkan, faktor yang mempengaruhi moral pajak pelaku UMKM luar Jakarta adalah sentimen terhadap pajak dan sikap terhadap hukuman. Hasil penelitian ini juga mengungkapkan bahwa sentimen terhadap pajak menunjukkan koefisien jalur yang paling kuat. Penelitian ini merekomendasikan bahwa otoritas pajak harus menjaga integritas, meningkatkan kualitas layanan serta memberikan kemudahan kepada wajib pajak. Selain itu, pemerintah harus meningkatkan penyampaian informasi tentang penggunaan uang pajak dan manfaatnya kepada publik, tidak hanya oleh otoritas pajak dari sisi penerimaan, tetapi juga oleh instansi lain sebagai pengguna uang pajak.

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This study aims to discover the determining factors of Micro, Small, and Medium Enterprises tax morale. The study is encouraged to be executed because Micro, Small, and Medium Enterprises (MSME) contributes 60% to Indonesias GDP, but contributes only 0.67% to tax revenue. One of the causes of the low level of tax revenue is the low level of tax morale. Tax morale refers to intrinsic motivation of the tax payers in paying the tax. The level of tax morale is predicted to give impact on the level of tax compliance. The population in the research is MSMEs in Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek). The sampling technique used is multistage sampling. The survey is done by conducting direct interview with the respondents. There are 217 MSMEs that participated in this study. The result of Structural Equation Model (SEM) analysis, which incorporates Smart PLS program, shows that the sentiments towards tax, justice, trust with the tax authority, public good perception, and attitude towards punishment affect the tax morale of MSMEs in Jabodetabek positively. The investigation also unveils that the sentiments towards tax proves to be the strongest path coefficient. The study recommends that tax authority manage its integrity, improve the service quality, and ensure the easy process to taxpayers. In addition, the government must enhance its transfer of information related to tax money spending as well as tax benefit to public, not only by tax authority which accepts tax payment, but also by other institutions as the users of tax money.

Abstrak :
As many as two-thirds of our employees are either actively looking for new jobs or merely going through the motions at their current jobs. Fearful and feeling vulnerable after years of watching friends get laid off, they expect the worst to happen, and they see no reason to give it their all. This phenomenon, identified by renowned author Judith M. Bardwick as 'the psychological recession', can have a devastating effect on a company's financial health. Based on extensive research showing how costly bad management really is, this eye-opening book offers concrete prescriptions for combating alarming trends such as high turnover, low productivity, and lackluster performance, including techniques for: strengthening the bonds of trust and respect between managers and employees; customizing working conditions and rewards for individual employees; and hiring for the 'best fit' between the organization's core culture and the personal qualities and priorities of the individual.Using hard numbers and current studies that prove the direct connection between a company's financial performance and its employees' commitment, this book is a wake-up call to organizations desperately needing to restore the broken spirits at the heart of their companies, and enhance their bottom lines.

Abstrak :
Rendahnya gaji para pegawai dalam sebuah organisasi baik di kalangan pemerintahan maupun non pemerintahan mengakibatkan praktek korupsi. Korupsi menjadi senjata andalan untuk bertahan hidup (survive). keterpurukan ekonomi nasional yang berkepanjangan hingga kini selain merupakan bukti kegagalan pembangunan akibat dari rendahnya kualitas SDM dalam menghadapi persaingan ekonomi global, juga bukti dampak dari maraknya praktek korupsi. Memburuknya situasi perekonomian secara langsung tercermin dalam angka pengangguran dan kemiskinan yang semakin meningkat. Dalam wacana hukum positif Indonesia, tindakan korupsi dianggap sebagai tindakan kriminal yang menimbulkan ancaman bagi orang yang melakukannya. Hukuman bagi yang melakukan korupsi telah tercantum dalam hukum pidana positif di beberapa pasal KUHP (dalam Moelyanto, 1994: 180) misalnya pasal 415 tentang penggelapan oleh pejabat, pasal 416 tentang pemalsuan bukti-bukti oleh pejabat, pasal 418 tentang suap menyuap dan sebagainya. Tidak berbeda dengan hukum positif Indonesia, Islam sebagai agama, mempunyai prinsip tentang kemaslahatan ummat, menghindari kemafsadatan baik di dunia maupun di akhirat. Dengan demikian, tindak pidana korupsi dalam konsep hukum Islam maupun dalam konteks hukum pidana posistif Indonesia merupakan tindakan yang melanggar kejujuran, keadilan, amanah, moral, etika, serta merampas hak orang lain. Hukum positif Indonesia mengakui adanya pidana mati bagi koruptor kelas kakap. Hal ini mengingat dampak yang ditimbulkan tidak saja berbias pada ketidakstabilan struktur individual tetapi juga sosial kemasyarakatan. Adapun Islam tidak menyebutkan secara eksplisit adanya hukuman pidana mati bagi pelaku korupsi. Islam hanya menyatakan bahwa baik pemberi dan penerima suap mendapat laknat dari Allah.

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Kepatuhan pajak adalah perilaku kompleks yang berdasarkan hasil-hasil riset telah terbukti adanya beberapa faktor yang bisa mendorong dan menahan wajib pajak dari memenuhi kewajiban pajak mereka. Namun upaya Indonesia dalam menangani masalah ketidak-patuhan selama ini sangat terbatas pada reformasi administrasi perpajakan dan pencegahan secara hukum, tanpa mengindahkan interaksi antara moral pajak, legitimasi politik, dan pertukaran fiskal yang baik secara gabungan maupun independen mempengaruhi perilaku kepatuhan pajak. Gagasan pajak sebagai bentuk kontrak sosial antara wajib pajak dan pemerintah yang berwenang semakin diterima oleh masyarakat luas dan dengan demikian perlu adannya upaya untuk menelusuri persepsi legitimasi politik dan pertukaran fiskal dari persepsi wajib pajak di Indonesia. Penelitian kuantitatif ini dilakukan dengan populasi sampel wajib pajak dalam satu kantor pelayanan pajak yang tingkat ketidak-patuhan formal salah satu tertinggi di Jakarta. Responden memiliki moral pajak cukup tinggi meskipun mereka kurang puas dengan pemerintah atau lembaga publik serta dengan barang dan jasa publik. Perilaku kepatuhan responden dan moral pajak bervariasi tergantung pada indikator yang diukur. Persepsi pada perilaku kepatuhan orang lain berbanding terbalik dengan perilaku kepatuhan responden. Penerimaan terhadap perilaku ketidakpatuhan adalah prediktor yang lumayan akurat untuk menentukan kepatuhan responden yang sebenarnya. Dampak dari legitimasi politik dan pertukaran fiskal pada kepatuhan formal bervariasi tergantung pada item yang diukur. Persepsi tentang korupsi dan keterwakilan tidak mempengaruhi perilaku kepatuhan, sementara tingkat kepercayaan pada pemerintah dan kemampuan pemerintah untuk mengelola pengeluaran penerimaan pajak berdampak positif kepatuhan formal. Dalam kategori pertukaran fiskal, wajib pajak yang patuh lebih kritis dalam menilai 'manfaat' yang mereka terima di seluruh wilayah diukur yaitu: kesehatan, pendidikan, infrastruktur, penanganan kejahatan dan korupsi.

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Tax compliance is a multi-faceted behaviour, previous studies have recognised and proven there are factors which entices and hold taxpayers back from fulfilling their tax obligations. However Indonesia's effort in tackling noncompliance issue has been limited on tax administration reform and deterrence factors. Meanwhile the interaction between tax morale, political legitimacy, and fiscal exchange which compoundingly (or individually) affect a person tax compliance behaviour have not been given much attention to. The notion of tax as a form social contract between taxpayer and governing authority is more wellreceived and thus it is necessary to address the issue of political legitimacy and fiscal exchange from Indonesia's taxpayers perception. This quantitative study has come to conclusion that sample population of taxpayers in one tax service office with highest non-compliant rate have moderately high tax morale even though they are dissatisfied with government or public institution as well as with the public goods and services. Respondents' compliance behaviour and tax morale vary depending on the tax morale indicators measured. The perception on other people's compliance behaviour inversely proportional to the respondents' compliance behaviour; acceptance on noncompliance behaviour however is a better predictor for how the respondents' actual compliance behaviour are. The impact of political legitimacy and fiscal exchange on formal compliance vary depending on each particular items. Perception on corruption and representativeness does not seem to impact compliance behaviour Meanwhile confidence level in government and government's ability to manage tax revenue expenditure does positively impact formal compliance. In fiscal exchange category, the result suggests that compliant taxpayers are more critical in judging the 'benefits' they receive across the measured area which are: healthcare, education, infrastructure, handling of crime and corruption.