PENGARUH MOTIVASI PENGETAHUAN PERPAJAKAN DAN MOTIVASI KARIR TERHADAP MINAT MAHASISWA MENGIKUTI PELATIHAN BREVET PAJAK

Pratama, Riyan Yoga (2025) PENGARUH MOTIVASI PENGETAHUAN PERPAJAKAN DAN MOTIVASI KARIR TERHADAP MINAT MAHASISWA MENGIKUTI PELATIHAN BREVET PAJAK. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to analyze the influence of Tax Knowledge Motivation and Career Motivation on Accounting Students’ Interest in Attending Tax Brevet Training. A quantitative approach was used, with data collected through a survey questionnaire distributed to 88 accounting students. The data were analyzed using multiple linear regression along with classical assumption tests. The results show that Tax Knowledge Motivation has a positive and significant effect on students’ interest in attending brevet training, with a significance value of 0.000 (p < 0.05). In contrast, Career Motivation does not have a significant effect, with a significance value of 0.597 (p > 0.05). Simultaneously, both independent variables significantly influence student interest, as indicated by an R Square value of 0.727 and an F-test significance of 0.000. The conclusion of this study is that students’ interest in participating in tax brevet training is more strongly influenced by their desire to understand taxation rather than by career-related motivation. Therefore, educational institutions are encouraged to strengthen students’ cognitive motivation through structured taxation education and training programs. Keywords: Tax Knowledge Motivation, Career Motivation, Student Interest, Tax Brevet, Accounting Students.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorTrisnaningsih, SriNIDN 196509291992032001trisna.ak@upnjatim.ac.id
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Riyan Yoga Pratama
Date Deposited: 23 Jul 2025 07:39
Last Modified: 23 Jul 2025 07:39
URI: https://repository.upnjatim.ac.id/id/eprint/40632

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