PEMAHAMAN MATA KULIAH PERPAJAKAN PADA MAHASISWA FAKULTAS EKONOMI PRODI AKUNTANSI ANGKATAN 2014 DAN 2015 UNIVERSITAS KATOLIK DARMA CENDIKA DI SURABAYA
Total View This Week0
Total View This Week0
Institusion
Universitas Katolik Darma Cendika
Author
Meo, Theodora
Subject
HG Finance
Datestamp
2020-04-20 05:36:20
Abstract :
The purpose of this research is to know the understanding of the subject of Taxation on Students Faculty of Economics Prodi Accounting Force 2014 and 2015 Catholic University Darma Cendika Surabaya. This thesis research method is case study with descriptive method and this research use Guttman scale. For the material used as the research variables are the material Tax in general, Income Tax Article 21, Income Tax Article 22,23,24, 25, Value Added Tax (VAT), Land and Building Tax By way of data collection using questionnaires, which become the population and the sample in this study are students who have obtained the subject of Taxation in the second semester of 55 people. The results of this study indicate the number of 1566 or 79% percentage. Thus it can be concluded that the understanding of the subject Taxation on the students of the Faculty of Economics Prodi Accounting on average have understood the material Taxation. The result of the research of morning and afternoon students is very much different, the difference lies in the general tax material that is about tax law, where the understanding of morning students amounted to 13 people or 39% of students who understand about tax law and 20 people or as much as 61% who do not understand the law taxes, while the night students only 16% who do not understand about the tax law. This happens because the lecturer who teaches the morning students and the night students is not the same and the night mahassiwa also gained experience in where he works. Therefore it is better to campus /Faculty of Economics Especially Prodi Accounting more held a practice course or seminar Taxation.
The purpose of this research is to know the understanding of the subject of Taxation on Students Faculty of Economics Prodi Accounting Force 2014 and 2015 Catholic University Darma Cendika Surabaya. This thesis research method is case study with descriptive method and this research use Guttman scale. For the material used as the research variables are the material Tax in general, Income Tax Article 21, Income Tax Article 22,23,24, 25, Value Added Tax (VAT), Land and Building Tax By way of data collection using questionnaires, which become the population and the sample in this study are students who have obtained the subject of Taxation in the second semester of 55 people. The results of this study indicate the number of 1566 or 79% percentage. Thus it can be concluded that the understanding of the subject Taxation on the students of the Faculty of Economics Prodi Accounting on average have understood the material Taxation. The result of the research of morning and afternoon students is very much different, the difference lies in the general tax material that is about tax law, where the understanding of morning students amounted to 13 people or 39% of students who understand about tax law and 20 people or as much as 61% who do not understand the law taxes, while the night students only 16% who do not understand about the tax law. This happens because the lecturer who teaches the morning students and the night students is not the same and the night mahassiwa also gained experience in where he works. Therefore it is better to campus /Faculty of Economics Especially Prodi Accounting more held a practice course or seminar Taxation.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
