Quality of Human Resources and Application of Income Tax Accounting at Construction Company in Palembang City

Bambang , Bemby Soebyakto and Hadi Pratama, Endika and Mukhtaruddin, Mukhtaruddin and Abu, Kosim (2014) Quality of Human Resources and Application of Income Tax Accounting at Construction Company in Palembang City. In: Malaysia Indonesia International Conference on Economics, Management and Accounting. Miicema Malaysia, Malaysia, Micema 2014, p. 1. ISBN 978-983-3198-82-5

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      Abstract

      In preparing and presenting financial statements, the company has been using the power of accounting staff. The accounting staffs is required to have a deep understanding of the standards and provisions concerning the preparation of financial statements, one of which is on SFAS No.46. The application of income tax accounting depends on the quality of human resources in a company. This study aims to determine the effect of human resources consisting of education, training, and work experience possessed HR itself particularly to the application of the accounting staff of accounting for income tax. The object of the research is the construction company listed on the Primary Tax Office Palembang Ilir Barat. Sources of data in this study were obtained from the results of questionnaires to human resources to accounting Construction Company listed on the Primary Tax Office Palembang Ilir Barat encountered directly in the companies concerned. The results of this study have indicated that all the independent variables: education, training, and work experience either simultaneously or partial significantly affect the application of income tax accounting. To improve the application of income tax accounting in companies, especially in the construction company in the city of Palembang, the authors suggest that the company to be more selective in their recruitment including accounting staff.

      Item Type: Book Section
      Uncontrolled Keywords: Quality of Human Resources, Application of income tax accounting, Construction Company
      Subjects: H Social Sciences > H Social Sciences (General)
      H Social Sciences > HC Economic History and Conditions
      Divisions: Faculty of Economics > Department of Economics and Development Studies
      Depositing User: Muchtar Indana
      Date Deposited: 11 Feb 2015 12:16
      Last Modified: 11 Feb 2015 12:16
      URI: http://eprints.unsri.ac.id/id/eprint/5126

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