Indonesian Journal of Law and Economics Review
Vol 14 (2022): February
Tax Accounting

The Influence of Accounting Student Perceptions About Taxes, Tax Brevet and Motivation on Career Interest in Taxation
Pengaruh Persepsi Mahasiswa Akuntansi Tentang Pajak, Brevet Pajak dan Motivasi Terhadap Minat Berkarir di Bidang Perpajakan


View Article
Similarity Check Result
  • Wahyu Al Akbar,
  • Herman Ernandi*
Wahyu Al Akbar
Universitas Muhammadiyah Sidoarjo, Indonesia
Herman Ernandi
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.v14i0.754
Published February 28, 2022
Keywords
  • Perception,
  • Tax Brevet,
  • Career Motivation and Interest
How to Cite
Akbar, W. A., & Ernandi, H. (2022). The Influence of Accounting Student Perceptions About Taxes, Tax Brevet and Motivation on Career Interest in Taxation. Indonesian Journal of Law and Economics Review, 14, 10.21070/ijler.v14i0.754. https://doi.org/10.21070/ijler.v14i0.754

Copyright (c) 2022 Wahyu Al Akbar, Herman Ernandi

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Crossref
Scopus
Google Scholar
Europe PMC

Abstract

The purpose of this study was to examine and obtain evidence regarding (1) accounting students' perceptions of taxation on interest in a career in taxation, (2) tax brevet on interest in a career in taxation, (3) motivation for interest in a career in taxation. This research is a type of quantitative research with hypothesis testing. The sample used in this study was 85 accounting students at Muhammadiyah Sidoarjo University consisting of semesters 6, 8 and 10. The analytical tools used were multiple linear regression test, correlation coefficient (R), coefficient of determination (R²), t test, and test. F using the SPSS version 18.0 for windows program. This primary data was obtained from a questionnaire whose measurement was using a Likert scale which was tested for validity and reliability. The results of the validity and reliability test showed that the data were valid and reliable. The results of the t-test indicate that the student's perception of taxes, tax brevet, and motivation partially affect the interest in a career in taxation.

View Article
Similarity Check Result

Downloads

Download data is not yet available.

Metrics

Metrics Loading ...

References

  1. Karengga, Dewi Manis. 2014. Faktor-faktor yang Mempengaruhi Mahasiswa Akuntansi dalam Memilih Karir sebagai Akuntan Publik (Studi Kasus Mahasiswa Akuntansi Universitas Airlangga), Skripsi, Universitas Airlangga. Surabaya, Universitas Airlangga.
  2. Agus, Nanang Suyono. 2014. Analisis Faktor-faktor yang Mempengaruhi Pemilihan Karir sebagai Akutansi Public. Jurnal PPKM II, Vol 69-83.
  3. Istina, Dewi Findi. 2014. Pengaruh Persepsi dan Motivasi Mahasiswa Jurusan Akuntansi yang Sedang Mengambil Skripsi terhadap Perminatan Karir dalam Bidang Perpajakan (Studi Kasus Pada Mahasiswa Akuntansi Universitas Dian Nuswantoro, Skripsi, Semarang, Universitas Dian Nuswantoro.
  4. Sarjono, Bayu. 2011. Faktor-faktor yang Mempengaruhi Minat Mengikuti Program Pendidikan Brevet Pajak di STIE Perbanas Surabya. The Indonesia Accounting Review, Vol 1 No.1.
  5. Sugiyono. 2010. Metode Penelitian Pendidikan: Metode Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta, CV. Bandung.
  6. Walgito, S, S,. 2010. Pengantar Psikologi Umum. Jakarta: PT. Raja Grafindo.
  7. Mukmin, Abin Syamsuddin. 2003. Psikologi Pendidikan. Bandung: PT. Rosda Karya Remaja.
  8. Dody, Daysandhi. 2015. Pengaruh Persepsi dan Motivasi terhadap Minat Mahasiswa Program Studi Perpajakan untuk Berkarir di Bidang Perpajakan. Jurnal Perpajakan (JEJAK), Vol 1 No.1.
  9. Ghozali, Iman. 2009. Aplikasi Analisis Multivariate dengan SPSS. Badan Penerbit: Universitas Diponegoro.
  10. Wahidmurni. 2017. Pemaparan Metode Penelitian Kuantitatif, 1–16.