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All Journal OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Ayu Amelia Yulianti
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Economics, Econometrics & Finance Education Social Sciences

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THE INFLUENCE OF ECONOMIC MOTIVATION AND PERCEPTIONS OF FOLLOWING TAX BREVET A AND B ON CAREER CHOICE DECISIONS IN TAXATION (Case Study of Students and Alumni of the Accounting Study Program, Faculty of Economics and Business, Jenderal Achmad Yani Univers Ayu Amelia Yulianti; Usman Sastradipraja
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 7 No 2 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v7i2.7706

Abstract

This study aims to determine the effect of economic motivation and perceptions of following tax brevets A and B on career choice decisions in the field of taxation among students and alumni of the FEB UNJANI Accounting Study Program class of 2017-2022. This study amounted to 1,283 population with a sample of 93 people. The research data is based on primary data with simple random sampling technique and uses multiple linear regression tests. The results showed that partially the economic motivation variable had a positive effect on the decision to choose a career in the field of taxation, while the variable perception of following tax certificates A and B had no effect on the decision to choose a career in the field of taxation. However, simultaneously economic motivation and perceptions of following tax brevet A and B have a positive effect on career choice decisions in the field of taxation.
Co-Authors Usman Sastradipraja