Pengaruh Pembelajaran Perpajakan Terhadap Kompetensi Lulusan Perguruan Tinggi Jurusan Akuntansi Untuk Menjadi Staf Pajak yang Andal

  • obby saputro universitas sarjanawiyata tamansiswa
  • Andri waskita Aji Universitas Sarjanawiyata Tamansiswa

Abstract

The purpose of this study was to determine the effect of perceptions on educator competencies, student interests, and teaching materials on the competence of college graduates in the accounting department to become reliable tax staff both individually and together. This study uses a descriptive correlational approach. Methods of collecting data using a questionnaire. The method of data analysis uses multiple linear regression which is preceded by the classic assumption test, namely the normality test, multicollinearity test, and heterescedasticity test. The results of the study show that (1) perceptions of educator competencies influence the competence of accounting graduates to become reliable tax staff. (2) Student interest has a positive effect on the competency of college graduates in accounting to become a reliable tax staff. (3) Teaching materials have a not positive effect on the competence of college graduates in accounting majors to become reliable tax staff. (4) Perceptions of the perceptions of educator competencies, student interests, and teaching materials simultaneously have a positive effect on the competence of college graduates in the accounting department to become reliable tax staff.


 


 

Published
2019-01-26
How to Cite
SAPUTRO, obby; AJI, Andri waskita. Pengaruh Pembelajaran Perpajakan Terhadap Kompetensi Lulusan Perguruan Tinggi Jurusan Akuntansi Untuk Menjadi Staf Pajak yang Andal. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 603 - 610, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/930>. Date accessed: 20 feb. 2019.