Pengaruh Motivasi Biaya, Motivasi Karir, Dan Motivasi Pengetahuan Perpajakan Terhadap Minat Mahasiswa Akuntansi Mengikuti Program Brevet Pajak
Abstrak
The purpose of this study is to encourage cost motivation, career motivation, and tax knowledge motivation, on the interest of students to take the Tax Brevet. The data used in this study are primary data from the results of distributing questionnaires with Google from also paper.
The population of this research is accounting class of 2017 at Sarjanawiyata Tamansiswa University. The data used in this study were 100 respondents. This study uses data analysis techniques using multiple linear regression techniques. The data collected consisted of instruments, which had previously been tested on 30 respondents and tested for validity and reliability. Furthermore, the data were analyzed by using regression analysis.
The results of the study concluded that (1) Cost Motivation Positive reinforcement of student interest in participating in the Tax Brevet, increasing motivation to spend money in accordance with the benefits, the higher the interest of accounting students to obtain a Tax Brevet. (2) Career motivation has a positive impact on the interest of accounting students following the Tax Brevet, supporting a high increase in pursuing fields that can provide benefits, the higher it will be to achieve a higher position so that the promotion of student interest in getting a Tax Brevet. (3) Taxation Knowledge Motivation has a positive influence on the interest of accounting students following the Tax Brevet, encouraging the higher search for knowledge in the field of taxation the higher the interest of students getting Tax Brevet.
The purpose of this study is to encourage cost motivation, career motivation, and tax knowledge motivation, on the interest of students to take the Tax Brevet. The data used in this study are primary data from the results of distributing questionnaires with Google from also paper.
The population of this research is accounting class of 2017 at Sarjanawiyata Tamansiswa University. The data used in this study were 100 respondents. This study uses data analysis techniques using multiple linear regression techniques. The data collected consisted of instruments, which had previously been tested on 30 respondents and tested for validity and reliability. Furthermore, the data were analyzed by using regression analysis.
The results of the study concluded that (1) Cost Motivation Positive reinforcement of student interest in participating in the Tax Brevet, increasing motivation to spend money in accordance with the benefits, the higher the interest of accounting students to obtain a Tax Brevet. (2) Career motivation has a positive impact on the interest of accounting students following the Tax Brevet, supporting a high increase in pursuing fields that can provide benefits, the higher it will be to achieve a higher position so that the promotion of student interest in getting a Tax Brevet. (3) Taxation Knowledge Motivation has a positive influence on the interest of accounting students following the Tax Brevet, encouraging the higher search for knowledge in the field of taxation the higher the interest of students getting Tax Brevet.
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