PENGARUH MINAT, PENGETAHUAN, DAN MOTIVASI MAHASISWA AKUNTANSI MENGIKUTI BREVET PAJAK (Studi Empiris Pada Mahasiswa Akuntansi Universitas Islam Malang)

R. Roro Salsabila C.R.F, Afifudin Afifudin, Hariri Hariri

Abstract


This study aims to determine the effect of interest, knowledge, and motivation of accounting students following the tax brevet. The independent variables in this study were interest, knowledge, and motivation. While the dependent variable is tax brevet training. This type of research is quantitative research, because data collection uses primary data with data collection methods in the form of distributing questionnaires through google form. The population in this study were students of the 2018 Accounting Department at the Islamic University of Malang. The data collection technique used purposive sampling. Based on this method, the number of respondents that can be used is 116 respondents. The hypotheses were tested using descriptive statistical analysis, data instrument test, normality test, classical assumption test, multiple linear regression analysis, and hypothesis testing using SPSS tools. The results showed that the variables of interest, knowledge, and motivation simultaneously affected the tax brevet training. Interest variable partially affects the tax brevet training. Knowledge variable partially affects tax brevet training. While the motivation variable has no effect on tax brevet training.

Keywords: Student Interest, Tax Brevet Knowledge, Student Motivation


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References


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