PENGARUH MOTIVASI PENGETAHUAN PERPAJAKAN, KARIER, DAN KUALITAS TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI BREVET PAJAK

Abstract

The purpose of this research is to determine the influence of knowledge motivation taxation, career, and quality toward accounting student interest to follow tax brevet. Type this research is survey research which is a quantitative method in the form of primary data. The research population is the 2017 class year of Accounting Study Program student which amounted to 394 students consisting of the Faculty Economics and the Business University of Islam Malang as many as 264 students and the Faculty Economics State Islamic University Maulana Malik Ibrahim of Malang as many as 130 students. The sampling technique used purposive sampling and the determination of sample magnitude used the Slovin formula. The sample used was 80 respondents obtained through the method of data collection by distributing questionnaires that were measured used a Likert scale. This research used multiple linear regression analysis methods, descriptive statistical tests, data quality tests, normality tests, classic assumption tests, and hypothesis test with the help of SPSS 16.0. The results indicated that simultaneously and partial taxation knowledge motivation, career, and quality significantly influence accounting student interest to follow taxes brevet.

Keywords: taxation knowledge motivation, career, quality, interest, and tax brevet