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Journal : Multicience

PERCEPTIONS OF STUDENTS MAJORING IN ACCOUNTING AT UNIVERSITY X TOWARDS THE ACCOUNTING LECTURER PROFESSION FROM THE PERSPECTIVE OF SOCIAL VALUES AND FINANCIAL MOTIVES RASNI HANIPA USEMAHU; SHERLIE EVABIONI LATUAMURY
INTERNATIONAL JOURNAL OF MULTI SCIENCE Vol. 2 No. 12 (2022): INTERNATIONAL JOURNAL OF MULTISCIENCE - MARCH 2022 EDITION
Publisher : CV KULTURA DIGITAL MEDIA

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Abstract

This research discusses the perceptions that exist within a student majoring in accounting towards accounting lecturers related to salary or financial rewards, and social values. The type of descriptive qualitative research that gives freedom to researchers to further develop their findings but still must be in accordance with the research boundaries. The object under study is students majoring in accounting who are currently studying a thesis as many as 30 students as has been described very clearly in the previous chapter. Based on the results of observations, questionnaires and interviews conducted by researchers related to the perceptions of students majoring in accounting towards accounting lecturers, it can be concluded that students do not agree if an accounting lecturer has a high starting salary and there are often salary increases, but they agree if an accounting lecturer has a pension fund, health benefits and old age
UNDERSTANDING OF INCOME TAX BY INDIVIDUAL TAXPAYERS EMPLOYEES SHERLIE EVABIONI LATUAMURY; RASNI HANIPA USEMAHU
INTERNATIONAL JOURNAL OF MULTI SCIENCE Vol. 3 No. 04 (2023): INTERNATIONAL JOURNAL OF MULTISCIENCE - JANUARY-APRIL 2023
Publisher : CV KULTURA DIGITAL MEDIA

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Abstract

Tax is a very significant source of state revenue. Various tax subjects and objects are determined by the government to take funds from the community. Individual tax is one type of tax applied. The purpose of this study is to determine the perception of individual income tax, on workers in one business / company. This research method is descriptive quantitative with interview techniques, documentation and obeservation in the field. The results showed that the understanding of income tax on individual taxpayers employees and about tax sanctions but do not understand what penalties are received if they do not pay taxes. is still very minimal.