Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik
Uum Helmina Chaerunisak
Universitas Sarjanawiyata Tamansiswa, Yogyakarta
Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PERAN MOTIVASI, SELF EFFICACY, TRI PUSAT PENDIDIKAN, DAN EFEKTIVITAS PELATIHAN BREVET PAJAK DALAM MINAT BERKARIR MAHASISWA AKUNTANSI DIBIDANG PERPAJAKAN Sri Lestari Yuli Prastyatini; Uum Helmina Chaerunisak; Rifah Ayu Wafiroh
Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Vol 10 No 3 (2023): Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi, dan Pelayanan Publik
Publisher : Universitas Bina Taruna Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37606/publik.v10i3.987

Abstract

This research is motivated by the phenomenon of a lack of student interest in a career in taxation, while the Indonesian government requires graduate students who have a career interest in taxation and graduates who are competent in the field of taxation. This study aims to determine the effect of motivation, self-efficacy, three educational centers, and the effectiveness of tax brevet training on the career interest of accounting students in the field of taxation partially or simultaneously. This research method uses a quantitative descriptive method and primary data using a questionnaire. The sampling technique used purposive sampling technique. This study used a sample of private university students in the city of Yogyakarta. This research managed to collect 150 respondents. The tool for processing data uses IBM SPSS version 20. The results of this study indicate that both simultaneously and partially motivation, self-efficacy, tri education centers and the effectiveness of tax brevet training affect the career interest of accounting students in the field of taxation by 74.2%, while the rest is 25.8% is influenced by other factors outside the variables of this study.
CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI PENGARUH CAPITAL INTENSITY TERHADAP TAX AGGRESSIVENESS Sri Lestari Yuli Prastyatini; Uum Helmina Chaerunisak; Rizki Ikhsan Sucipto
Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Vol. 10 No. 4 (2023): Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi, dan Pelayanan Publ
Publisher : Universitas Bina Taruna Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37606/publik.v10i4.815

Abstract

This study aims to determine the effect of corporate social responsibility as a moderator of the effect of capital intensity on tax aggressiveness in manufacturing companies. This study uses a quantitative descriptive method with secondary data and as the population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period, with a total sample of 44 companies. The data analysis technique uses multiple linear regression which is equipped with the classical assumption test, T test, F test and determination (R²) using the SPSS 23 program. The results of this study indicate that the capital intensity variable has a significant effect on tax aggressiveness while the corporate social responsibility variable is not able to moderate the interaction between capital intensity variables on tax aggressiveness
Co-Authors Rifah Ayu Wafiroh Rizki Ikhsan Sucipto Sri Lestari Yuli Prastyatini