Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Universitas Jenderal Achmad Yani Cimahi dalam Mengikuti Pelatihan Brevet Pajak

Abstract

This study aims to analyze the factors that influence the interest of students majoring in accounting, Universitas Jenderal Achmad Yani Cimahi in participating in tax brevet training. This type of research is quantitative which is analyzed using multiple linear regression with sampling with a random sampling method from accounting students of Jenderal Achmad Yani University who have taken the Tax 1 course. The four variables studied consisted of economic motivation, quality motivation, career motivation, and Students' perceptions of following the tax brevet training using a questionnaire then tested the validity, reliability test, classical assumption test, model accuracy test, and hypothesis testing to see the research results.                With the research method that has been carried out, the results show that quality motivation, career motivation, and students 'perceptions of attending tax certificate training affect students' interest in attending tax certificates, while economic motivation does not have a significant effect. Based on the results of this study, it can be stated that a blazing statement arises from students who have and improve their quality and abilities in the field they are engaged in terms of ability in the tax field.