KHASANAH, VAIZATUL (2024) PENGARUH MOTIVASI PENGETAHUAN PERPAJAKAN, MOTIVASI KARIER, DAN MOTIVASI EKONOMI TERHADAP MINAT MAHASISWA MENGIKUTI BREVET PAJAK (Studi Kasus Mahasiswa Akuntansi di UPN “Veteran” Yogyakarta. Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
v
ABSTRAK
PENGARUH MOTIVASI PENGETAHUAN PERPAJAKAN, MOTIVASI
KARIER, DAN MOTIVASI EKONOMI TERHADAP MINAT
MAHASISWA MENGIKUTI BREVET PAJAK
(Studi Kasus Mahasiswa Akuntansi di UPN “Veteran” Yogyakarta)
Oleh:
Vaizatul Khasanah
142200096
Penelitian ini bertujuan untuk mengetahui pengaruh motivasi pengetahuan
perpajakan, motivasi karier, dan motivasi ekonomi terhadap minat mahasiswa
mengikuti brevet pajak. Penelitian ini menggunakan metode kuantitatif. Sampel
dalam penelitian ini diperoleh dari mahasiswa akuntansi angkatan 2020 dan 2021 di
Universitas Pembangunan Nasional “Veteran” Yogyakarta. Metode pengumpulan
data yang digunakan yaitu metode purposive sampling dengan beberapa kriteria yaitu
mahasiswa aktif jurusan akuntansi angkatan 2020 dan 2021 yang telah menempuh
mata kuliah perpajakan. Jumlah sampel yang digunakan sebanyak 105 responden.
Teori yang digunakan dalam penelitian ini adalah Theory of Planned Behavior (TPB)
dan Goal Setting Theory. Metode analisis data dalam penelitian ini menggunakan
analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa motivasi
pengetahuan perpajakan dan motivasi karier berpengaruh terhadap minat mahasiswa
mengikuti brevet pajak. Sedangkan, motivasi ekonomi tidak berpengaruh terhadap
minat mahasiswa mengikuti brevet pajak. Dalam penelitian ini diharapkan
bermanfaat bagi pihak perguruan tinggi dan mahasiswa mengenai tingginya minat
mahasiswa mengikuti brevet pajak.
Kata kunci: Motivasi Pengetahuan Perpajakan, Motivasi Karier, Motivasi
Ekonomi, Brevet Pajak, Theory of Planned Behavior (TPB), Goal Setting
Theory.
vi
ABSTRACT
THE INFLUENCE OF TAX KNOWLEDGE MOTIVATION, CAREER
MOTIVATION, AND ECONOMIC MOTIVATION ON STUDENTS' INTEREST
IN TAKING THE TAX BREVET
(Case Study of Accounting Students at UPN "Veteran" Yogyakarta)
By:
Vaizatul Khasanah
142200096
This research aims to determine the influence of tax knowledge motivation, career
motivation, and economic motivation on students' interest in taking the tax brevet.
This research uses quantitative methods. The sample in this research was obtained
from accounting student class 2020 and 2021 at the National Development University
"Veteran" Yogyakarta. The data collection method used is a purposive sampling
method with several criteria, namely active students majoring in accounting class
2020 and 2021 who have taken taxation courses. The number of samples used was
105 respondents. The theories used in this research are the Theory of Planned
Behavior (TPB) and Goal Setting Theory. The data analysis method in this research
uses multiple linear regression analysis. The results of this research indicate that tax
knowledge motivation and career motivation influence students' interest in taking the
tax brevet. Meanwhile, economic motivation has no effect on students' interest in
taking the tax brevet. It is hoped that this research will be useful for universities and
students regarding the high interest of students in taking the tax brevet.
Keywords: Tax Knowledge Motivation, Career Motivation, Economic Motivation,
Tax Brevet, Theory of Planned Behavior (TPB), Goal Setting Theory.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Motivasi Pengetahuan Perpajakan, Motivasi Karier, Motivasi Ekonomi, Brevet Pajak, Theory of Planned Behavior (TPB), Goal Setting Theory. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 15 May 2024 04:22 |
| Last Modified: | 15 May 2024 04:22 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/39432 |
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