Faktor – Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Menjalani Program Brevet Pajak

Abstract

The tax brevet serves as the initial phase for students and individuals aspiring to embark on a career in taxation, marking their initial foray into the intricacies of tax practices and regulations. Within this context, several factors come into play in shaping students' decisions regarding the pursuit of the tax brevet, encompassing dimensions such as Career Motivation, Quality Motivation, Economic Motivation, and Tax Knowledge Motivation. This research endeavors to delve into the intricate interplay of these motivational factors and their influence on students' inclination towards undertaking the tax brevet program, particularly within the academic framework of the accounting program at Hindu University of Indonesia. In order to comprehensively analyze this phenomenon, the study encompasses a diverse cohort of active students enrolled in the Accounting Study Program spanning the years from 2017 to 2020 at Indonesian Hindu University, constituting a total of 374 individuals who have successfully completed all requisite taxation courses. Employing probability sampling techniques, specifically simple random sampling methods, the study recruited a sample size of 193 respondents, as determined by the Slovin formula. Through the administration of questionnaires calibrated on a Likert scale for data collection purposes, the study gathered valuable insights into the multifaceted motivations driving students' decisions. Leveraging statistical analysis techniques, including multiple linear regression conducted using SPSS 24.0, the research findings elucidate the significant and positive impact of economic motivation, tax knowledge motivation,quality motivation, and career motivation on accounting students' propensity to pursue the tax brevet program, both collectively and individually.