动机和税务知识对学生税务职业兴趣的影响

Pengaruh Motivasi, Dan Pengetahuan Pajak, Terhadap Minat, Debi Masri, Muammar Rinaldi, Researc H Article
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引用次数: 0

摘要

本研究旨在了解动机和税务知识对税务职业兴趣的影响(Eka Prasetya 学生会计学习计划案例研究)。本研究使用的数据类型为定量数据。本研究使用的数据来源为原始数据。本研究的研究对象是 STIE Eka Prasetya 2018-2021 级会计专业学生,共 226 名受访者。使用斯洛文公式计算得到的样本数为 69 名受访者。数据采用多元线性回归分析方法进行分析。T 检验表明,学习动机对税务专业的职业兴趣没有影响且不显著,而税务知识对税务专业的职业兴趣有显著影响且显著。F 检验表明,税收动机和税收知识对税收职业兴趣有显著影响。决定系数检验的结果表明,税务职业兴趣可以由税务动机和税务知识解释,其余的则由其他变量解释,如认知、职业道德、职业认知、性别、自我效能感和劳动力市场因素。
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The Influence of Motivation and Tax Knowledge on Students' Career Interests in Taxation
This researchs aims to know The Effect of Motivation and Tax Knowledge on Career Interest in Taxation (Case study on Eka Prasetya Student Accounting Study Program) patially and simultaneously. The type of data used in this research is quantitative data. The data source used in this research are primary data. The population in this study was STIE Eka Prasetya Accounting Students Class of 2018-2021 is 226 respondents. The number of samples obtained is 69 respondents by using Slovin  formula . The data were analyzed using multiple linear regression analysis method. T test show that motivation has no effect and is not significant on career interest in the taxation while Tax Knowledge has a significant and significant effect on career interest in the Taxation. F test show that Tax Motivation and Knowledge have a significant and significant effect on Career Interest in the Taxation. The results of the coefficient of determination test show that Career Interest in Taxation can be explained by Motivation and Tax Knowledge while the remaining is explained by other variables such as Perception, Professional Ethics, Career Perception, Gender, Self-Efficacy, and Labor Market Considerations.
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