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All Journal Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Journal of Innovative and Creativity
Siti Ratna Sari Dewi
Universitas Pamulang
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PERBANDINGAN SEBELUM DAN SESUDAH ADANYA “PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013” DAN PENGARUHNYA TERHADAP PAJAK PERUSAHAAN (STUDI KASUS PADA PT. DBL) Siti Ratna Sari Dewi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 2 (2019): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (163.238 KB) | DOI: 10.32493/keberlanjutan.v4i2.y2019.p1118-1143

Abstract

AbstractThe purpose of this study is to find out how much the amount of tax issued and whether there is a difference in the amount of tax issued by the company before and after the existence of "PP Number 46 year, 2013 and the influence of the PP Number 46 year 2013" with corporate tax. The nature of this research is qualitative research with a comparative method and descriptive analysis with a case study approach method. Data collection techniques carried out in this study are through primary data, namely data obtained directly from data sources where the research was carried out and secondary data namely data obtained from literature and books that have to do with the problem under study. Through analysis of qualitative descriptive data and quantitative data analysis this research was conducted. And the results of the study show the amount of tax issued before the existence of PP number 46 of 2013 shows no tax payable, whereas after the issuance of the latest regulations the amount of tax incurred has increased. So there are differences in the amount of tax payments incurred due to the issuance of the latest regulations and the influence of the latest regulations on corporate taxes.
Pengaruh Pengetahuan Pajak Terhadap Motivasi Dan Dampaknya Terhadap Minat Berkarir Mahasiswa Di Bidang Pajak (Studi Kasus Pada Mahasiswa Program Studi Akuntansi Perpajakan Program Sarjana Terapan Universitas Pamulang) Siti Asmonah; Siti Ratna Sari Dewi; Danang Choirul Umam
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2993

Abstract

This study aims to analyze the influence of tax knowledge on motivation (both internal and external) and its impact on students’ interest in pursuing a career in taxation. The research subjects were seventh- and eighth-semester students of the Applied Bachelor Program in Tax Accounting at Pamulang University who had completed taxation courses. A total of 90 respondents were selected using purposive sampling with specific criteria. This study employed a quantitative approach, and data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) through SmartPLS 3.0 software. The results indicate that tax knowledge does not directly influence career interest but has a significant effect on both internal and external motivation. Furthermore, external motivation significantly influences career interest, whereas internal motivation does not. Mediation analysis reveals that external motivation significantly mediates the relationship between tax knowledge and career interest, while internal motivation does not show a meaningful mediating effect. These findings highlight the importance of external support in bridging the influence of tax knowledge on students’ tendencies to pursue careers in the taxation field.
Co-Authors Danang Choirul Umam Siti Asmonah