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All Journal Jurnal Akuntansi Center of Economic Students Journal (CSEJ)
Muhammad Su’un
Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia
Economics, Econometrics & Finance

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Professional Commitment And Locus Of Control Toward Intensity In Whistleblowing Through Ethical Sensitivity Muhammad Su’un; Hajering Hajering; Muslim Muslim
Jurnal Akuntansi Vol. 24 No. 1 (2020): June 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i1.659

Abstract

: This study aims to examine the effect of professional commitment and locus of control on the intensity of conducting whistleblowing through ethical sensitivity. The data in this study were obtained from 4 public accounting firms in Makassar. This study uses primary data by conducting direct research in the field that provides questionnaires to 31 respondents and to test hypotheses using PLS (partial least square). The results found that partially professional commitment and locus of control had a positive relationship and had a significant effect on ethical sensitivity. Professional commitment and ethical sensitivity have a positive relationship with the intensity of whistleblowing. While the locus of control has a negative relationship, ethical sensitivity has a significant effect while professional commitment and locus of control have no significant effect. While the intervening variable partially shows that professional commitment and locus of control have a positive relationship and significantly influence the intensity of whistleblowing through ethical sensitivity.
Analisis Perbandingan Penerapan Perhitungan Pajak Penghasilan UMKM Berdasarkan Peraturan Pemerintah Nomor 23 Tahun 2018 dan Undang-Undang Nomor 36 Tahun 2008 Pasal 31E Marliana; Muhammad Su’un; Sitti Hartati Hairuddin
Center of Economic Students Journal Vol. 8 No. 4 (2025): October-December (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/xd09pg09

Abstract

Penelitian ini bertujuan menganalisis perbandingan penerapan perhitungan Pajak Penghasilan pada Usaha Mikro, Kecil, dan Menengah (UMKM) berdasarkan Peraturan Pemerintah Nomor 23 Tahun 2018 dan Undang-Undang Nomor 36 Tahun 2008 Pasal 31E. Jenis penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif. Data dikumpulkan melalui wawancara dengan konsultan pajak serta pegawai KPP Pratama Makassar Utara. Hasil penelitian menunjukkan bahwa ketentuan PP Nomor 23 Tahun 2018 lebih sederhana dan praktis dalam penerapannya, namun belum sepenuhnya mencerminkan asas keadilan fiskal, khususnya bagi UMKM yang memiliki margin keuntungan rendah. Sebaliknya, penerapan Pasal 31E lebih mencerminkan keadilan ekonomi karena berbasis laba kena pajak, tetapi hanya efektif bagi UMKM yang telah memiliki kemampuan administrasi dan pembukuan yang memadai.
Co-Authors Marliana Muslim Muslim Sitti Hartati Hairuddin