PENGARUH MOTIVASI PENGETAHUAN PERPAJAKAN, MOTIVASI EKONOMI, MOTIVASI KARIR, MOTIVASI KUALITAS DAN PERSEPSI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI BREVET PAJAK (STUDI PADA SATU PERGURUAN TINGGI NEGERI DAN SATU PERGURUAN TINGGI SWASTA AKREDITASI B di JAKARTA TIMUR)

SANDY, LARASATI RACHMA (2019) PENGARUH MOTIVASI PENGETAHUAN PERPAJAKAN, MOTIVASI EKONOMI, MOTIVASI KARIR, MOTIVASI KUALITAS DAN PERSEPSI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI BREVET PAJAK (STUDI PADA SATU PERGURUAN TINGGI NEGERI DAN SATU PERGURUAN TINGGI SWASTA AKREDITASI B di JAKARTA TIMUR). S1 thesis, Fakultas Ekonomi.

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Abstract

This research goals to analyze about motivation of taxation knowledge, economic motivation, career motivation, quality motivation and preception that affect accounting student interest between public universities and private universities specialized in tax brevet education. Respondents in this study were accounting students in 6th semester and 8th semester of accreditation B at east jakarta (Universitas Negeri Jakarta and Universitas Darma Persada). The sample that were used in this research are 209 accounting students. this research shows that knowledge motivation, career motivation, quality motivation and preception that affect accounting student that enroll in tax brevet, while economic motivation follows tax brevet has no significant effect. based on the result of this research, it can be concluded that there is a motivational boost to get tax knowledge, tax brevets provide support on the student interest to work on taxnation and encouragement arising in student to own and self asses and ability in the occupied field. keyword: Taxation Knowledge Motivation, Economic Motivation, Career Motivation, Quality Motivation, Perception, Tax Brevet.

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