PENGARUH MOTIVASI, EFEKTIVITAS PEMBELAJARAN MATA KULIAH PERPAJAKAN DAN KESEMPATAN KERJA DI BIDANG PERPAJAKAN TERHADAP MINAT MAHASISWA AKUNTANSI DALAM BERKARIR DI BIDANG PERPAJAKAN

Abstract

This study aims to determine the effect of motivation, effectiveness of learning in taxation courses and job opportunities on the interest of accounting students in a career in taxation. The population in this study were students and fresh graduates of the accounting study program universities throughout Indonesia. The sampling technique used in this research is non probability sampling with purposive sampling method. The sample of this research is 408 students and fresh graduates of accounting study programs at public and private universities throughout Indonesia who have taken taxation courses and fresh graduates who have no work experience. This type of research is quantitative research. The type of data used is primary data for distributing questionnaires in the form of google forms with a Likert scale. Methods of data analysis using Covariance - Based Sem (CB-SEM). Data analysis used Stata 14. The results of this study found that the variables of motivation (X1), effectiveness of learning in taxation subjects (X2) and job opportunities in the field of taxation (X3) had a significant effect on the interest of accounting students in a career in taxation. Motivation, The Effectiveness of Learning in Taxation Subjects, Job Opportunities in the Taxation Field increase the Interest of Accounting Students in a Career in the Taxation Sector.

Keywords: Motivation, Learning Effectiveness of Taxation Subjects, Job Opportunities, Student Interest, Career in Taxation.