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FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN KALANGAN PROFESI YANG MELAKUKAN PEKERJAAN BEBAS UNTUK MEMBAYAR PAJAK Desy Lesmana; Delfi Panjaitan; Mutiara Maimunah
Jurnal Keuangan dan Bisnis Vol. 18 No. 1 (2020): Jurnal Keuangan dan Bisnis Volume 18 No. 1, Edisi Maret 2020
Publisher : Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v18i1.41

Abstract

The purpose of this study is to determine the factors that influence the willingness of the profession to pay taxes. The factors in question are knowledge of tax regulations, tax authorities and tax sanctions. This research uses empirical research type. The object of research used in this study is experts who do free work, where the samples taken are all notaries and doctors who have their own practice, in the city of Palembang. The results show that knowledge of tax regulations and tax authorities has an effect on the willingness to pay taxes in the profession. However, tax sanctions do not affect the willingness to pay taxes in the profession.
PELATIHAN PENGELOLAAN KEUANGAN DESA Delfi Panjaitan; Desy Lesmana; Martha Rianty; Mutiara Maimunah; Weny Putri
Jurnal Abdimas Musi Charitas Vol. 1 No. 1 (2017): Jurnal Abdimas Musi Charitas
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.431 KB)

Abstract

Training in the Service of Universitas Katolik Musi Charitas on Odd semester of 2016/2017 is the training that is based on Law No. 6 Year 20014 on the village. Act and these regulations then we specialize more on the Regulation of the Minister of the Interior of the Republic of Indonesia Number 114 of 2014 on Guidelines for Rural Development in the form of training preparation of the Medium Term Development Plan Rural (Rural Development Plan) and the Government Work Plan Village. Training is given in a simple, detailed, and requires reciprocal (feedback) and activeness of the participants. It is expected that they can immediately put into practice and benefit from this training.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN KALANGAN PROFESI YANG MELAKUKAN PEKERJAAN BEBAS UNTUK MEMBAYAR PAJAK Desy Lesmana; Delfi Panjaitan; Mutiara Maimunah
Jurnal Keuangan dan Bisnis Vol. 18 No. 1 (2020): Jurnal Keuangan dan Bisnis Volume 18 No. 1, Edisi Maret 2020
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.352 KB) | DOI: 10.32524/jkb.v18i1.41

Abstract

The purpose of this study is to determine the factors that influence the willingness of the profession to pay taxes. The factors in question are knowledge of tax regulations, tax authorities and tax sanctions. This research uses empirical research type. The object of research used in this study is experts who do free work, where the samples taken are all notaries and doctors who have their own practice, in the city of Palembang. The results show that knowledge of tax regulations and tax authorities has an effect on the willingness to pay taxes in the profession. However, tax sanctions do not affect the willingness to pay taxes in the profession.
The effect of professional certification, professional commitment, and professionalism on lecturer's performance Mutiara Maimunah; Desy Lesmana; Delfi Panjaitan
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 5 No 2 (2023): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i2.181

Abstract

This research aims to analyze and determine the effect of professional certification, professional commitment, and professionalism on lecturer performance. This type of research is quantitative research. The population in this research were accounting lecturers at 12 private universities (PTS) in the city of Palembang. The data collection technique used a survey technique by distributing 85 questionnaires to accounting lecturers at private universities who have accounting profession certification, containing a list of questions to respondents directly and the data analysis technique used was multiple regression analysis technique. The results showed that professional certification, professional commitment, and professionalism had a positive effect on lecturer performance.
LOW INTEREST OF ACCOUNTING STUDENTS IN A CAREER AS AUDITOR Mutiara Maimunah
Jurnal Keuangan dan Bisnis Vol. 22 No. 1 (2024): Jurnal Keuangan Dan Bisnis Volume 22 Nomor 1 Maret 2024
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v22i1.1039

Abstract

In this research, students' interests are focused on a career as an auditor. Several factors that can influence interest include financial rewards, work environment, and gender. The population in this study were students majoring in accounting at Palembang City University who were interested in a career as auditors. The sampling technique used was non-probability sampling with purposive sampling technique. The results of this research show that financial rewards are still the main goal of students in pursuing a career as an auditor or other profession. Meanwhile, the work environment does not influence students' interest in a career as an auditor. Meanwhile, gender has an influence on student interest because a high level of accuracy is needed in the auditor profession, so this also makes students choose a career as auditors.