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PENGARUH PERSEPSI BIAYA PENDIDIKAN, MOTIVASI SOSIAL, DAN MOTIVASI KARIR TERHADAP PILIHAN BERKARIR DI BIDANG PERPAJAKAN DENGAN MINAT MENGIKUTI BREVET PAJAK SEBAGAI VARIABEL INTERVENING Tarsisius angkasa antas; Dewi Kusuma Wardani; Anita Primastiwi
Jurnal Cakrawala Ilmiah Vol. 1 No. 6: Februari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.523 KB) | DOI: 10.53625/jcijurnalcakrawalailmiah.v1i6.1458

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh persepsi biaya pendidikan, motivasi sosial, dan motivasi karir terhadap pilihan karir di bidang perpajakan dengan minat mengikuti brevet pajak sebagai variabel intervening. Metode penelitian ini adalah metode penelitian survei. Pengumpulan data ini dilakukan dengan menyebarkan kuesioner menggunakan google form. Penelitian ini menggunakan metode analisis data menggunakan software SmartPLS versi 3.0. Penelitian ini dilakukan terhadap 100 responden yaitu mahasiswa Program S1 Akuntansi di beberapa Perguruan Tinggi di Daerah Istimewa Yogyakarta yang memiliki program pelatihan Brevet perpajakan. Hasil penelitian menunjukkan bahwa persepsi biaya pendidikan, motivasi sosial, dan motivasi karir berpengaruh positif terhadap minat mengikuti brevet pajak. Persepsi biaya pendidikan dan motivasi sosial tidak berpengaruh terhadap pilihan karir di bidang perpajakan. Motivasi karir berpengaruh positif terhadap pilihan karir di bidang perpajakan. Minat mengikuti brevet pajak tidak mempengaruhi pilihan karir di bidang perpajakan. Persepsi biaya pendidikan, motivasi sosial, dan motivasi karir tidak berpengaruh terhadap pilihan karir di bidang perpajakan melalui minat mengikuti brevet pajak sebagai variabel intervening.
Pengaruh Biaya Pendidikan, Motivasi Sosial, dan Motivasi terhadap Pilihan Berkarir Bidang Perpajakan Tarsisius Angkasa Antas; Dewi Kusuma Wardani; Anita Primastiwi
MES Management Journal Vol. 1 No. 1 (2022): MES Management JournalĀ 
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.023 KB) | DOI: 10.56709/mesman.v1i1.12

Abstract

This study aims to determine the effect of perceptions of education costs, social motivation, and career motivation on career choices in the field of taxation with interest in participating in tax brevet as an intervening variable. This research method is a survey research method. This data collection was done by distributing questionnaires using google form. This research uses data analysis method using SmartPLS software version 3.0. This research was conducted on 100 respondents, namely students of the Accounting S1 Program at several universities in the Special Region of Yogyakarta that have a tax Brevet training program. The results showed that the perception of the cost of education, social motivation, and career motivation had a positive effect on interest in following tax brevet. Perceptions of education costs and social motivation have no effect on career choices in taxation. Career motivation has a positive effect on career choices in taxation. Interest in following the tax brevet does not affect the choice of a career in taxation. Perceptions of education costs, social motivation, and career motivation have no effect on career choice in taxation through interest in following tax brevet as an intervening variable. Keywords: Perception of Educational Costs, Social Motivation, Career Motivation, Career Choices in the Field of Taxation, Interest in Following Tax Brevet