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Optimalisasi Soft Skill Mahasiswa Akuntansi Universitas Bina Nusantara Melalui Effective Team Building: Pendekatan Eksperimental Noviyanti Noviyanti; Gatot Soepriyanto
Binus Business Review Vol. 1 No. 1 (2010): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v1i1.1021

Abstract

This study aim's to analyze the differences the methods of team forming between team members selected by their own without intervention from the lecturer, the team members selected by the students themselves with the intervention from lecturer for the next phase (McGrath's model input phase), and designed team by lecturers with McGrath's model application, the establishment of this method's to determine the most effective team. Research methodology used in this study is an experimental method that targeted students who are majoring in accounting through the course of Accounting Theory and Accounting Non-Profit in the whole semester 2008/2009 in Bina Nusantara University. The statistical methods employed are simple correlation, ANOVA, Welch, Brown-Forsythe and Tamhane's T. Our research find that the most effective method is the method of team forming with the application by lecturers with McGrath's model, because the quality of the team performance leads the team into the formation of the same stage with other methods, but is able to reach the highest assignment values than other methods. In addition, the most important in forming an effective team is the quality of various inputs that will be included in the team. McGrath's application model provides the opportunity for the students to be able to work with different partners, who may not know very close each other. Therefore this method can optimize student soft skills in teamwork. 
UU Harmonisasi Peraturan Perpajakan di Indonesia: Sikap dan Perilaku Konsultan dan Wajib Pajak Badan Asing Nuryati Ko; Gatot Soepriyanto
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 2 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i2.394

Abstract

Tax ratio in Indonesia is categorized as low despite the increasing number of corporate taxpayers. This study explores the causes of the low tax ratio of foreign corporate taxpayers by examining the levels of awareness, compliance, attitudes, and behaviors of foreign corporate taxpayers, as well as the role of tax consultants. This research employs a qualitative method involving directors of foreign companies, tax officials, and tax consultants as respondents. The results of this study reveal that the compliance of foreign corporate taxpayers is low, while their awareness is categorized as high. The researchers find that many foreign corporate taxpayers consciously and knowingly engage in tax non-compliance. Foreign corporate taxpayers exhibit a mediocre attitude and behavior towards tax regulations in Indonesia. In this context, the role of tax consultants is highly needed to educate and assist foreign corporate taxpayers. Finally, based on the limitations encountered in this research, future studies could involve sources from the field of finance and taxation of foreign companies and expand the research area to include companies from various industries.