Jurnal ULTIMA Accounting
Vol 10 No 1 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi

Determinan Minat Profesi Dibidang Perpajakan

Paskah Ika Nugroho (Universitas Kristen Satya Wacana)
Leonita Priskila (Universitas Kristen Satya Wacana)



Article Info

Publish Date
20 Dec 2018

Abstract

The purpose of this study is to evaluate the influence of economic motivation and perception about taxes, and tax brevet towards the interest in the field of taxation. Data collection was done through the distribution of questionnaires to the Accounting undergraduate students who were taking taxation laboratory courses at Universitas Kristen Satya Wacana. Sample selection technique was done by purposive sampling. Samples are 100 students consisting of 50 students who follow the tax brevet and 50 students who do not follow the tax brevet. Multiple linear regressions are used for data analysis using SPSS 2.0 application. The results of this study show that the economic motivation of Students of Economics and Business Faculty of Accounting Study Program of Universitas Kristen Satya Wacana affect the interest in the field of taxation profession. Perception about taxes by the students of Economics and Business Faculty of Universitas Kristen Satya Wacana of Accounting Program Study affect the interests in the field of taxation profession. Perception of tax brevet by the students of Economics and Business Faculty of Accounting Study Program of Satya Wacana Christian University influence the interests in the field of taxation.

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Journal Info

Abbrev

Akun

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmu Akuntansi ULTIMA Accounting adalah Jurnal Ilmu Akuntansi yang diterbitkan Program Studi Akuntansi Fakultas Ekonomi Universitas Multimedia Nusantara mulai bulan Desember 2009, terbit secara berkala dua kali dalam setahun yaitu setiap bulan Juni dan Desember. Jurnal Ilmu Akuntansi Ultima ...