Published: 2025-12-01

Pengaruh Pelatihan Brevet C terhadap Pemahaman Perpajakan dan Kinerja Akuntan Pemula

DOI: 10.35870/jemsi.v11i6.5467

Yudi Budi Yuniarso, Ilham Teruna Bakti, Wening Estiningsih, Saripah Saripah
  • Yudi Budi Yuniarso: Universitas Indraprasta PGRI
  • Ilham Teruna Bakti: Universitas Indraprasta PGRI
  • Wening Estiningsih: Universitas Indraprasta PGRI
  • Saripah Saripah: Universitas Indraprasta PGRI
JEMSI Volume 11 Nomor 6 Desember 2025
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Abstract

This study aims to analyze the effect of Brevet C Training on taxation comprehension and the performance of novice accountants. The study employs a quantitative approach with a sample of 30 novice accountants who participated in the training. Data were collected through questionnaires and analyzed using descriptive statistics, validity and reliability tests, Pearson correlation, and simple linear regression with SPSS. The results indicate that participants’ attendance, active participation, and understanding of the material were at a high level, as was their performance in completing tax assignments. The validity and reliability tests show that the research instruments are valid and reliable (Cronbach’s Alpha = 0.942). Pearson correlation analysis reveals a positive and significant relationship between Brevet C Training and the performance of novice accountants (r = 0.944; p < 0.01). Simple linear regression analysis shows that Brevet C Training has a significant effect on accountant performance, with the regression equation Y_Total = 5.12 + 0.67 X_Total and R² = 0.891. This study confirms that Brevet C Training is effective in improving taxation comprehension and the performance of novice accountants.

Keywords

Brevet C Training; Taxation Comprehension; Novice Accountant Performance; Simple Linear Regression

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How to Cite

Yuniarso, Y. B., Bakti, I. T., Estiningsih, W., & Saripah, S. (2025). Pengaruh Pelatihan Brevet C terhadap Pemahaman Perpajakan dan Kinerja Akuntan Pemula. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(6), 5778-5784. https://doi.org/10.35870/jemsi.v11i6.5467
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 6 (2025)

  • Section: Articles

  • Published: 2025-12-01

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Author Biographies
Yudi Budi Yuniarso, Universitas Indraprasta PGRI
Google Scholar ResearchGate ORCID

Pendidikan Ekonomi, Universitas Indraprasta PGRI, Jl. Raya Tengah Gedong, Jakarta, Indonesia.

Ilham Teruna Bakti, Universitas Indraprasta PGRI
Google Scholar ResearchGate ORCID

Pendidikan Ekonomi, Universitas Indraprasta PGRI, Jl. Raya Tengah Gedong, Jakarta, Indonesia.

Wening Estiningsih, Universitas Indraprasta PGRI
Google Scholar ResearchGate ORCID

Pendidikan Ekonomi, Universitas Indraprasta PGRI, Jl. Raya Tengah Gedong, Jakarta, Indonesia.

Saripah Saripah, Universitas Indraprasta PGRI
Google Scholar ResearchGate ORCID

Pendidikan Ekonomi, Universitas Indraprasta PGRI, Jl. Raya Tengah Gedong, Jakarta, Indonesia.

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