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All Journal Jurnal Proaksi
Muslimin Muslimin
Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional “Veteran” Jawa Timur
Economics, Econometrics & Finance Education

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Journal : Jurnal Proaksi

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DETERMINAN PERSEPSI MAHASISWA AKUNTANSI MENGENAI ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION) Erika Aulia Susanto; Muslimin Muslimin
Jurnal Proaksi Vol. 9 No. 2 (2022): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i2.2740

Abstract

Tax Evasion is criminal act which applied by taxpayers to reduce the amount of tax charged or not to pay tax illegally. The aim of this study was to find out the factors influencing the ethical perception of accounting students towards tax evasion. The quantitative design is used in this study. The population are the students of accounting major, Economic and Business Faculty, Pembangunan National “Veteran” University East Java and Airlangga University class of 2017 and 2018. The sampling technique using Slovin’s formula, so that it can be obtained 92 respondents. The analysis technic used multiple regressions linier processed using SPSS. The result of this research indicate that the fairness and discrimination has no influence on the ethical perceptions of accounting students towards tax evasion while taxation system has an influence on the ethical perceptions of accounting students towards tax evasion. Keywords: Fairness, Taxation Systems, Discrimination
ANALISIS PENGARUH GENDER, KECERDASAN EMOSIONAL DAN IDEALISME PADA PERSEPSI ETIS MAHASISWA AKUNTANSI Niken Intan Syabilla; Muslimin Muslimin
Jurnal Proaksi Vol. 9 No. 2 (2022): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i2.2794

Abstract

Every profession must work professionally, especially for accountants, it is very necessary to have an ethical nature to carry out their work. Many cases of violation of professional ethics by accountants, lead adverse impact on sense on the performance of an accountant. This study aims to determine, examine and analyze the effect of gender, emotional intelligence and idealism, on ethical perception of accounting students. This type of research uses quantitative approach. Primary data is taken from questionnaires distributed to respondents of Accounting Students of Universitas Pembangunan Nasional “Veteran” Jawa Timur dan Universitas Islam Negeri Sunan Ampel Surabaya class of 2017-2018 with slovin’s formula for determining the number of samples. Statistical analysis method used multiple regressions linier. The results of the study were obtained that gender has been proven to have a positive and significant effect on ethical perception of accounting students, emotional intelligence has been proven to have a positive and significant effect on ethical perception of accounting students, and idealism has been proven to have a positive and significant effect on ethical perception of accounting students. Keywords: Gender, Emotional Intelligence, Idealism, Ethical
Co-Authors Erika Aulia Susanto Niken Intan Syabilla