Analysis of Tax Impact on Employee Retention in the Hospitality Industry

Authors

  • Darmono Darmono Universitas Muhammadiyah Berau
  • Muhammad Su’un Universitas Muslim Indonesia
  • Muhammad Bayu Universitas Muhammadiyah Berau
  • Mursyidin Mursyidin Universitas Muhammadiyah Berau
  • Badriah Sappewali Universitas Muhammadiyah Berau

DOI:

https://doi.org/10.57178/atestasi.v7i2.934

Keywords:

Indonesia, Capital Structure Theory, Capital Structure Factors, Endogenous Factors, Exogenous Factors, Capital Financing Mix

Abstract

This qualitative research investigates the intricate relationship between taxation policies and employee retention within the hospitality industry. Employing a systematic literature review, the study examines the impact of tax incentives and management strategies on employee satisfaction and organizational practices. Through rigorous data collection and thematic analysis, key findings emerge, revealing the nuanced dynamics at play. The research underscores the significance of tax incentives in fostering employee loyalty and commitment, albeit contingent upon organizational culture, industry-specific factors, and perceived fairness. Additionally, it highlights the challenges posed by compliance costs and the ethical dilemmas associated with aggressive tax planning. The study contributes to a deeper understanding of the complex interplay between taxation policies, organizational responses, and employee outcomes, offering insights for both academia and industry practitioners.

 

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Published

2024-08-24

How to Cite

Darmono Darmono, Su’un, M. ., Bayu, M. ., Mursyidin , M. ., & Sappewali, B. . (2024). Analysis of Tax Impact on Employee Retention in the Hospitality Industry. Atestasi : Jurnal Ilmiah Akuntansi, 7(2), 1233–1244. https://doi.org/10.57178/atestasi.v7i2.934

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