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All Journal Jurnal Pemberdayaan Nusantara Media Akuntansi Perpajakan
Parago, Agnes Do
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Upaya Peningkatan Mutu Penerapan Audit Tools and Linked Archives System Terhadap Proses Audit Laporan Keuangan Pada KAP Tambun, Sihar; Parago, Agnes Do
Jurnal Pemberdayaan Nusantara Vol 4, No 2 (2024): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v4i2.7812

Abstract

Independent Competency-Based Internship (MBKM) is an integral part of a higher education program that aims to develop the ability to work in groups and communicate with colleagues and clients. The next goal is to learn about audit planning for the Company's financial statements. Furthermore, to learn about audit procedures in Public Accounting Firms and to increase insight and knowledge as well as experience in the field of Accounting in Public Accounting Firms. This MBKM Internship Program uses the project-based learning method, which is a method that requires students to focus on tasks programmed together with the supervisor and guided by the supervisor at the internship location. The stages carried out are the first to search for an internship location, the second to conduct interviews, the third to carry out internship activities, and to identify potential improvements in the quality of the application of audit tools, the fourth to make internship reports and journals. This internship program has succeeded in improving the competence of student interns, gaining applicable experience and greatly helping students to be better prepared to face the world of work in the future.  
Pengaruh Literasi Akuntansi dan Flourishing Terhadap Komitmen Patuh Pajak Dengan Kebutuhan Kompetensi Perpajakan Sebagai Pemoderasi Tambun, Sihar; Parago, Agnes Do; Sitorus, Riris Rotua
Media Akuntansi Perpajakan Vol 8, No 2 (2023): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v8i2.7350

Abstract

This research is about "The Effect of Accounting Literacy and Flourishing on Commitment to Tax Compliance with the Need for Tax Competence as a Moderation". This research is motivated by the fact that there are still many Indonesian people who are still not compliant in paying taxes. This researcher uses four variables consisting of variable Y) Commitment to Tax Compliance as the dependent variable. Variables X1) Accounting Literacy and X2) Florishing are independent variables. Next, variable Z) Tax Competency Needs as a moderating variable. This research aims to prove whether there is an influence of accounting literacy and growth on commitment to tax compliance which is moderated by Tax Competency Requirements. The research design uses causality which aims to test the direct effect and moderating effect between variables. The software used is SmartPLS (Partial Least Square). The results of this research are First, it shows that Accounting Literacy has no significant effect on Tax Compliance Commitment, which means that based on this, the hypothesis in this research is rejected. Second, Flourishing has a significant effect on Tax Compliance Commitment, which means that based on this, the hypothesis in this research is accepted. Third, it is stated that the Tax Competency Requirement has a significant effect on the Commitment to Tax Compliance. Which means that based on this, the hypothesis in this research is accepted. Fourth, the need for Tax Competency strengthens the relationship between Accounting Literacy and Commitment to Tax Compliance and has a significant effect, which means that based on this, the hypothesis in this research is accepted. Fifth, the need for Tax Competency strengthens the relationship between Flourishing and Tax Compliance Commitment and does not have a significant effect, which means that based on this, the hypothesis in this research is rejected.
Co-Authors Riris Rotua Sitorus Sihar Tambun