ABSTRACT. Keywords: Motivation, Interest, Understanding of Taxation Laws
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- Yandi Rachman
- 7 tahun lalu
- Tontonan:
Transkripsi
1 ABSTRACT This study is aimed to determine what level of is a significant effect of motivation and interest student of accounting in pursuing brevet education toward their understanding of taxation laws in simultaneous and partial. Variables in this study consisted of the independent variables of students motivation (X1), students interest in participating in the brevet education (X2), and the dependent variable is the understanding of taxation laws (Y). Data processing was done by using multiple regression analysis and hypothesis testing performed by F-statistics and statistical t-test at a significance level of 5%. The result of the F-test shows that motivation and interest student of accounting in the pursuing brevet education have a significant influences 31,1% on the understanding of taxation laws. The result of t-test shows that Existences and Relatedness Needs have no significant influences on the understanding of taxation laws, and Growth Needs has a significant influences 15,45% in the understanding of taxation laws is indicated that students of accounting in parcipating in the brevet education for understanding taxation laws motivate to want increase quality or capability to finish their works and to have a good achievement in their jobs. And interest has a significant influences on the understanding taxation laws 22,94%, is mean that the students consider important understanding of taxation laws. Keywords: Motivation, Interest, Understanding of Taxation Laws vii
2 ABSTRAK Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh signifikan dari motivasi dan minat mahasiswa akuntansi dalam mengikuti pendidikan brevet terhadap pemahaman undang-undang perpajakan secara simultan dan parsial. Variabel dalam penelitian ini terdiri atas variabel bebas motivasi (X 1 ), minat mahasiswa akuntansi dalam mengikuti pendidikan brevet (X 2 ), dan variabel terikatnya adalah pemahaman undang-undang perpajakan (Y). Pengolahan data dilakukan dengan menggunakan teknik analisis regresi berganda dan pengujian hipotesis dilakukan dengan uji F-statistik dan uji t-statistik pada tingkat signifikansi 5%. Hasil pengujian dengan uji F menunjukkan bahwa motivasi dan minat mahasiswa akuntansi mengikuti pendidikan brevet berpengaruh signifikan sebesar 31,1% terhadap pemahaman undang-undang perpajakan. Hasil pengujian dengan uji t menunjukkan bahwa Existences dan Relatedeness Needs tidak berpengaruh signifikan terhadap pemahaman undang-undang perpajakan dan Growth Needs berpengaruh signifikan terhadap pemahaman undang-undang perpajakan sebesar 15,45% hal ini mengindikasikan bahwa mahasiswa akuntansi dalam mengikuti pendidikan brevet untuk pemahaman undang-undang perpajakan didorong oleh keinginan untuk meningkatkan kualitas atau kemampuan dalam melaksanakan tugasnya dengan baik serta untuk dapat memiliki prestasi yang tinggi dalam pekerjaannya. Dan minat berpengaruh signifikan terhadap pemahaman undangundang perpajakan sebesar 22,94% hal ini berarti bahwa mahasiswa tersebut mementingkan pemahan undang-undang perpajakan. Kata kunci: Motivasi, Minat, Pemahaman Undang-Undang Perpajakan viii
3 DAFTAR ISI Halaman HALAMAN JUDUL... i HALAMAN PENGESAHAN... ii SURAT PERNYATAAN KEASLIAN SKRIPSI... iii KATA PENGANTAR... iv ABSTRACT... vii ABSTRAK... viii DAFTAR ISI... ix DAFTAR GAMBAR... xiv DAFTAR TABEL...xv BAB I PENDAHULUAN Latar Belakang Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian...10 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS Kajian Pustaka Sejarah Perpajakan Indonesia Pajak Penghasilan di Indonesia Perkembangan Pendidikan Akuntansi...15 ix
4 Akuntan Publik Akuntan Intern Akuntan Pemerintahan Akuntan Pendidik Motivasi Teori Motivasi Teori Clayton Alderfer (Teori ERG) Existences Needs Relatedness Needs Growth Needs Minat Profesi Akuntan Pendidikan Brevet Kerangka Pemikiran...43 BAB III METODE PENILITIAN Objek Penelitian Objek Penelitian Unit Analisis Jenis Penelitian Operasionalisasi Variabel Populasi dan Sampel Populasi Sampel...56 x
5 3.5 Jenis dan Sumber Data Teknik Pengumpulan Data Langkah-langkah Penelitian Pengukuran Kuesioner Metode Analisis Pengujian Validitas dan Reliabilitas Uji Validitas Uji Reliabilitas Pengujian Persamaan Regresi Berdasarkan Asumsi Klasik Rancangan Analisis dan Pengujian Hipotesis Rancangan Analisis Penetapan Hipotesis Pemilihan Tes Statistik...68 BAB IV HASIL PENELITIAN DAN PEMBAHASAN Uji Validitas dan Reliabilitas Uji Validitas Uji Reliabilitas Analisis Deskriptif Data Penelitian Variabel Motivasi Sub Variabel Exixtences Needs Sub Variabel Relatedness Needs Sub Variabel Growth Needs Variabel Minat...86 xi
6 4.2.3 Variabel Pemahaman Undang-undang Perpajakan Regresi Linier Bergandan Model 1 : Pengaruh Motivasi dan Minat terhadap Pemahaman Undang-undang Perpajakan Uji Asumsi Klasik Uji Normalitas Data Uji Multikoliniearitas Uji Heteroskedasistas Regresi Linier Berganda Analisis Korelasi Person Product Moment Analisis Koefisien Determinasi Pengujian Hipotesis Uji Simultan (Uji F) Uji Parsial (Uji t) Regresi Linier Berganda Model 2 : Pengaruh Existences Needs, Relatedness Needs, dan Growth Needs terhadap Pemahaman Undangundang Perpajakan Uji Asumsi Klasik Uji Normalitas Data Uji Multikolinearitas Uji Heteroskedasitas Uji Normalitas Data Uji Multikoliearitas Uji Heteroskedastisitas Regresi Linier Berganda xii
7 4.5.1 Analisis Koefisien Pearson Product Moment Analisis Koefisien Determinasi Pengujian Hipotesis Uji Simultan (Uji F) Uji Parsial (Uji-t) Pembahasan Analisis Linier Berganda Model Analisis Linier Berganda Model BAB V SIMPULAN DAN SARAN Simpulan Saran DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS xiii
8 DAFTAR GAMBAR Halaman Gambar 1 Gambar 2 Kerangka Pemikiran...48 Kurva Pengujian Hipotesis Parsial Variabel Motivasi Gambar 3 Kurva Pengujian Hipotesis Parsial Variabel Minat Gambar 4 Kurva Pengujian Hipotesis Parsial Variabel Existence Needs.114 Gambar 5 Kurva Pengujian Hipotesis Parsial Variabel Relatedness Needs Gambar 6 Kurva Pegujian Hipotesis Parsial Variabel Growth Needs xiv
9 DAFTAR TABEL Halaman Tabel I Kurikulum Program Pendidikan Brevet Terpadu A dan B...40 Tabel II Kurikulum Program Pendidikan Brevet Terpadu C...42 Tabel III Operasionalisasi Variabel...53 Tabel IV Rekapitulasi Hasil Uji Vaiditas Variabel Motivasi...74 Tabel V Rekapitulasi Hasil Uji Validitas Variabel Minat...75 Tabel VI Rekapitulasi Hasil Uji Validitas Variabel Pemahaman Undang-Undang Perpajakan...75 Tabel VII Hasil Uji Reliabilitas Kuesioner Penelitian...76 Tabel VIII Skor Jawaban Responden Terhadap Item-item Pertanyaan Pada Variabel Motivasi...77 Tabel IX Pertanyaan pada SubVariabel Existences Needs...79 Tabel X Pertanyaan pada SubVariabel Exixtences Needs...81 Tabel XI Pertanyaan pada SubVariabel Relatedness Needs...82 Tabel XII Pertanyaan pada SubVariabel Relatedness Needs...83 Tabel XIII Pertanyaan pada SubVariabel Growth Needs...84 Tabel XIV Pertanyaan pada SubVariabel Growth Needs...85 xv
10 Tabel XV Pertanyaan pada Variabel Minat...86 Tabel XVI Pertanyaan pada Variabel Minat...87 Tabel XVII Preseentase Skor Jawaban Responden Terhadap Item-item Pertanyaan pada Variabel Pemahaman Undang-undang Perpajakan...88 Tabel XVIII Preseentase Skor Jawaban Responden Terhadap Item-item Pertanyaan pada Variabel Pemahaman Undang-undang Perpajakan...90 Tabel XIX Hasil Uji Normalitas Data Metode Uji Kolmogorov-SmirrnovZ92 Tabel XX Hasil Uji VIF Uji Multikolineritas...92 Tabel XXI Hasil Uji Heteroskedastisitas Menggunakan Rank Spearman...93 Tabel XXII Hasil Perhitungan Nilai Koefisien Persamaan Regresi...95 Tabel XXIII Nilai Koefisien Korelasi Pearson Product Moment...96 Tabel XXIV Koefisien Korelasi dan Taksirannya...96 Tabel XXV Analisis Koefisien Determinasi...97 Tabel XXVI Presentase Pengaruh...98 Tabel XXVII Pengujian Hipotesis Simultan (Uji-F)...99 Tabel XXVIII Pengujian Hipotesis Parsial (Uji-t)...99 Tabel XXIX Hasil Uji Normalitas Data Tabel XXX Hasil Nila VIF Uji Multikolinieritas Tabel XXXI Hasil Uji Heteroskedastisitas Menggunaka Rank Spearman Tabel XXXII Hasil Uji Normalitas Data xvi
11 Tabel XXXIII Hasil Nilai VIF Uji Multikoliearitas Tabel XXXIV Hasil Uji Heteroskedastisitas Menggunaka Rank Spearman Tabel XXXV Hasil Perhitungan Nilai Koefisien Persamaan Regresi Tabel XXXVI Nilai Koefisien Korelasi Perason Product Moment Tabel XXXVII Koefisien Korelasi dan Taksirannya Tabel XXXVIII Analisis Koefisien Determinasi Tabel XXXIX Presentase Pengaruh Tabel XL Pengujian Hipotesis Simultan (Uji-F) Tabel XLI Pengujian Hipotesis Parsial (Uji-t) Tabel XLII Analisis Data Model Tabel XLIII Analisis Data Model xvii
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ABSTRAK. Kata kunci: Kualitas Pelayanan Fiskus, Ketegasan Sanksi Perpajakan, Meningkatkan Penerimaan Pajak PPh Pasal 21. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh pengetahuan tentang kualitas pelayanan fiskus, dan ketegasan sanksi perpajakan untuk meningkatkan penerimaan pajak PPh Pasal 21. Variabel independen
ABSTRACT. Keywords: deferred tax, tax to book ratio, company performance. vii Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to determine whether the deffered tax and tax to book ratio affect the company performance either partially or simultaneously. This research used Earning per share
ABSTRACT. Keywords: Brand Image, Purchase Interest. i Universitas Kristen Maranatha
ABSTRACT In an era of increasingly tight competition this brand image is needed by companies in shaping their identities on consumers and to differentiate from its competitors. And, the image of the brand
ABSTRACT. employee motivation. Keywords: management control systems, human resources (compensation) and. Universitas Kristen Maranatha
ABSTRACT Each company, of course, expect that the resulting products and services in accordance with the goals which they expect by way of combining all available resources. The most important asset that
DAFTAR ISI ABSTRAK KATA PENGANTAR DAFTAR TABEL DAFTAR GAMBAR DAFTAR LAMPIRAN
DAFTAR ISI LEMBAR PENGESAHAN MOTTO ABSTRAK KATA PENGANTAR DAFTAR ISI DAFTAR TABEL DAFTAR GAMBAR DAFTAR LAMPIRAN i ii v x xiii xiv BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian 1 1.2 Rumusan Masalah Penelitian
ABSTRACT. Keywords: Current Ratio, Debt to Equity Ratio, Profit Margin Ratio, Total Asset Turnover, earnings changes. Universitas Kristen Maranatha
ABSTRACT The purpose of this study to obtain empirical evidence on the effect of ratio analysis to changes in earnings. In this case the researchers used data in the form of financial statements Property
ABSTRACT. viii. Universitas Kristen Maranatha
ABSTRACT Seeing the rapid economic development of distinction in Indonesia, especially in this market will demand goods and services follow up. That can not be precluded from competition in Indonesia.
ABSTRAK. Kata Kunci : Tax compliance cost, tax service quality, tindakan tax evasion. vii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh tax compliance cost wajib pajak badan dan tax service quality terhadap tindakan tax evasion pada Kantor Pelayanan Pajak Pratama
DAFTAR ISI. ABSTRAK... i. ABSTRACT... ii. KATA PENGANTAR... iii. DAFTAR ISI... viii. DAFTAR TABEL... xii. DAFTAR GAMBAR... xiv. DAFTAR LAMPIRAN...
DAFTAR ISI ABSTRAK... i ABSTRACT... ii KATA PENGANTAR... iii DAFTAR ISI... viii DAFTAR TABEL.... xii DAFTAR GAMBAR... xiv DAFTAR LAMPIRAN... xv BAB I PENDAHULUAN 1.1 Latar Belakang... 1 1.2 Identifikasi
ABSTRAK. : Agresivitas Pajak, Likuiditas, Leverage, Manajemen Laba
ABSTRAK Penelitian ini bertujuan untuk menganalisa pengaruh likuiditas, leverage, dan manajemen laba terhadap tingkat agresivitas pajak perusahaan. Variabel independen yang digunakan dalam penelitian ini
ABSTRACT. Nurmalasari, 2009, The Influence of Sales Promotion to Customer Loyalty, under supervision of Faisal Afif
ABSTRACT Nurmalasari, 2009, The Influence of Sales Promotion to Customer Loyalty, under supervision of Faisal Afif Based on the observation, indetified that Pearson correlation number between the sales
DAFTAR ISI. HALAMAN JUDUL... i. PERSETUJUAN SKRIPSI... ii. PERNYATAAN ORISINALITAS... iii. ABSTRACT... iv. KATA PENGANTAR... vii
DAFTAR ISI Halaman HALAMAN JUDUL... i PERSETUJUAN SKRIPSI... ii PERNYATAAN ORISINALITAS... iii ABSTRACT... iv ABSTRAK... v MOTO... vi KATA PENGANTAR... vii DAFTAR ISI... x DAFTAR TABEL... xviii DAFTAR
ABSTRACT. Keyword: Quality Of Service, Customer Loyalty. viii. Universitas Kristen Maranatha
ABSTRACT In the food industry, customer loyalty is a measure of success in business service. Customer will feel much more satisfied when service providers can meet the customer needs far exceed what was
ABSTRACT. Keywords: Perception Taxpayer s, Tax Penalties, Taxpayer s Compliance. viii
ABSTRACT The purpose of this research is to determine the effect of taxpayer s perception of tax penalties on taxpayer s compliance. Population of this research are all individual taxpayer s who are registered
By : Tria Junika Wuri NRP Lecturer Counsellor : Se tin, S.E., M.Si., Ak., CA. ABSTRACT
ANALYSIS EFFECT OF MANAGEMENT CONTROL SYSTEM AND ORGANIZATIONAL LEARNING ON MANAGERIAL PERFORMANCE AT PT. KIMIA FARMA (Persero) Tbk UNIT RESEARCH AND DEVELOPMENT BANDUNG By : Tria Junika Wuri NRP 1051213
DAFTAR ISI. KATA PENGANTAR... i. DAFTAR ISI... vi. DAFTAR TABEL... xii. DAFTAR GAMBAR... xvi. DAFTAR LAMPIRAN... xvii
DAFTAR ISI LEMBAR JUDUL LEMBAR PENGESAHAN MOTTO ABSTRAK JUDUL HALAMAN KATA PENGANTAR... i DAFTAR ISI... vi DAFTAR TABEL... xii DAFTAR GAMBAR... xvi DAFTAR LAMPIRAN... xvii BAB I PENDAHULUAN 1.1 Latar Belakang
ABSTRACT. Keywords: Hedonic Shopping Motivation. vii. Universitas Kristen Maranatha
ABSTRACT Along with the development of era, the current shopping concept has turned into a reflection of lifestyle and leisure among communities. Humans also have the motivation of a hedonist is a form
DAFTAR ISI. Halaman. repository.unisba.ac.id
DAFTAR ISI Halaman HALAMAN JUDUL... i PERSETUJUAN SKRIPSI... ii PERNYATAAN ORISINALITAS... iii ABSTRACT... iv ABSTRAK...v MOTO... vi KATA PENGANTAR... vii DAFTAR ISI...x DAFTAR TABEL...xv DAFTAR GAMBAR...xx
ABSTRACT. Keyword : work stress, work performance, labor conflict, workload, working time, leadership influence. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the effect of work stress on work performance of employees in PT Pos Indonesia Bandung, next is to determine whether the stress of work consisting of
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Laptop sudah menjadi kebutuhan yang tidak terpisahkan dari masyarakat di jaman sekarang ini. Apapun pekerjaan yang dijalani, namun kebutuhan terhadap laptop semakin berkembang. Hewlett-Packard
ABSTRAK. Kata kunci: Loyalitas, Disiplin, Kepuasan, Prestasi Kerja. Universitas Kristen Maranatha
ABSTRAK Penelitian ini berjudul Pengaruh Loyalitas, Disiplin dan Kepuasan terhadap Prestasi Kerja Karyawan. Tujuan dari penelitian ini adalah untuk melihat gambaran dan pengaruh secara parsial maupun simultan
ABSTRACT. Keywords: Internal Audit, Sales Internal Control. vii Universitas Kristen Maranatha
ABSTRACT The purpose of this research was to determine the internal audit adopted by the PT. PINDAD (PERSERO) has adequate and internal audit significantly influence the effectiveness of sales internal
ABSTRACT. Keywords: Quality Service, Customer Satisfaction, Tangibles, Reliability, Responsiveness, Assurance, Empathy. Universitas Kristen Maranatha
ABSTRACT Due to the intense competition and encouraged by the advancement in technology, information and communication systems, the companies engaged in the service sector must be able to achieve competitive
ABSTRACT. Keywords : User Involvement, Users Capability, Top Management Support, Accounting Information System Performance. viii
ABSTRACT The Influence of the System User Involvement on the Performance of Accounting Information System (Case Studies on PT. Cipaganti Citra Graha Tbk) This study aims to analyze whether there is influence
ABSTRAK. Kata kunci : sistem penilaian kinerja, sistem penghargaan, kinerja karyawan.
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh sistem penilaian kinerja dan sistem penghargaan terhadap kinerja karyawan. Data penelitian ini adalah data primer yang dikumpulkan dengan cara
Key Word: Stimulus Advertising, Sound, Musik, Picture, Brand Awareness
ABSTRAC Brand has an important role for a company's survival because brand put a value. In order to face competition in the market, it is very important for companies to develop sustainable competitive
DAFTAR ISI. HALAMAN SAMPUL... i. HALAMAN JUDUL... ii. HALAMAN PENGESAHAN... iii. HALAMAN PERNYATAAN ORISINALITAS... iv. PERSETUJUAN AKADEMISI...
DAFTAR ISI HALAMAN SAMPUL... i HALAMAN JUDUL... ii HALAMAN PENGESAHAN... iii HALAMAN PERNYATAAN ORISINALITAS... iv PERSETUJUAN AKADEMISI...v KATA PENGANTAR... vi ABSTRAK... viii DAFTAR ISI... ix DAFTAR
Abstrak. Kata Kunci : Skeptisisme Profesional, Etika, Pengalaman, Keahlian, dan Ketepatan Pemberian Opini oleh Auditor. Universitas Kristen Maranatha
Abstrak Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh skeptisisme profesional, etika, keahlian, dan pengalaman terhadap ketepatan pemberian opini oleh auditor. Objek penelitian
DAFTAR ISI. repository.unisba.ac.id
DAFTAR ISI HALAMAN JUDUL... i PERSETUJUAN SKRIPSI UNTUK DISIDANGKAN... ii SURAT PERNYATAAN...iii MOTTO... vi KATA PENGANTAR... vii DAFTAR ISI... x DAFTAR TABEL...xiii DAFTAR GAMBAR... xv DAFTAR LAMPIRAN...
ABSTRACT. Keywords: Leadership style, financial compensantion, and employee performance. viii
ABSTRACT Employee performance variable (Y) is an important aspect in an organization, because it can determine the capability, productivity and service levels that can in target them. Leadership style
ABSTRACT ENVIRONMENTAL AUDIT ROLE IN SUPPORTING THE APPLICATION OF CORPORATE SOCIAL RESPONSIBILITY IN. TELECOMMUNICATION INDONESIA, TBK
ABSTRACT ENVIRONMENTAL AUDIT ROLE IN SUPPORTING THE APPLICATION OF CORPORATE SOCIAL RESPONSIBILITY IN. TELECOMMUNICATION INDONESIA, TBK This study the purpose to determine how large a role in supporting
DAFTAR ISI. repository.unisba.ac.id
DAFTAR ISI Lembar Persetujuan / Pengesahan... ii PERNYATAAN ORISINALITAS SKRIPSI... iv HALAMAN MOTTO DAN PERSEMBAHAN... v ABSTRAK... vi ABSTRACT... vii KATA PENGANTAR... viii DAFTAR ISI... xi DAFTAR TABEL...
ABSTRACT. Keywords: Professionals, Independent Auditor, Certified Public Accountants, Certified Public Accountants Law, Accounting Student Interests.
ABSTRACT Public accounting is a profession that provides services in the form of opinion on the financial statements within the company. The number of companies in Indonesia where more and more companies
ABSTRAK. Kata-kata kunci: kualitas sistem informasi akademik, kepuasan mahasiswa. vii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini berjudul Pengaruh Kualitas Sistem Informasi Akademik Terhadap Kepuasan Mahasiswa. Tujuan penelitian untuk mengetahui apakah sistem informasi akademik yang diterapkan di Universitas
ABSTRACT. Key words : Advertisement Tax Revenue, Street Lighting Tax Revenue, Local Government Original Receipt. vii. Universitas Kristen Maranatha
ABSTRACT Local Government Original Revenue is source of local revenue that can be used by each region for implement administration and regional development. Local Original Receipt can be obtained from