The Influence of Understanding Regulations, Internship and Socialization on The Implementation of Supertax Deduction Incentives

Abstract

Purpose: This research aims to test the influence of understanding supertax deduction incentive regulations, vocational student internships, and socialization of supertax deduction incentives, on the implementation of supertax deduction among Vocational Program Partners at UNIRTA Methodology/approach: The sample for this research was all industry partners involved in the FEB Untirta Diploma Three internship program in 78 industries spread across Banten Province. The research methodology stage begins with collecting data through distributing questionnaires to vocational partners, followed by data analysis. This research data is primary, the data was analyzed using validity and reliability tests and multiple linear regression tests. Findings: The results of this research found that the influence of understanding supertax deduction incentive regulations, vocational student internships, and socialization of supertax deduction incentives had an influence on the implementation of supertax deduction. Practical and Theoretical Contribution/Originality: This research contributes to the reader with the novelty of variables and theories used by researchers, thus adding broader insight. Practical and Theoretical contribution/Originality: This research contributes to the reader with the novelty of variables and theories used by researchers, thus adding broader insight. Research Limitation: This research only examined vocational partners at one university.

Keywords

• Socialization
• Student Internships
• Supertax Deduction
• Understanding of Regulations