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All Journal EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Jurnal Akuntansi Dan Manajemen
Yhoga Heru Pratama
Unknown Affiliation
Economics, Econometrics & Finance Education Social Sciences

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DETERMINAN MINAT MAHASISWA AKUNTANSI MENJADI KONSULTAN PAJAK Sri Ayem; Yhoga Heru Pratama; Selvianus Katoda
Jurnal Akuntansi Dan Manajemen Vol 35 No 2 (2024): JAM Vol 35 No 2 Agustus 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i2.141

Abstract

This study aims to examine whether career motivation, self-actualization motivation, creativity, taste and intention influence the interests of accounting students to become tax consultants. This research method uses primary quantitative and descriptive methods by using primary data obtained through the distribution of online questionnaires with accounting student respondents on several campuses in special regions of Yogyakarta. This research research questionnaire consisted of 71 questions and was filled by 71 respondents. The sampling technique uses purposive sampling. Data were analyzed using multiple linear regression analysis. The results of this study indicate that career motivation, self-actualization motivation, taste and intention have a positive influence on the interests of accounting students to become tax consultants while copyright has a negative influence on the interests of accounting students to become tax consultants.
DINAMIKA PENELITIAN KEPATUHAN WAJIB PAJAK Sri Ayemi; Yhoga Heru Pratama; Oksidea, Jauzaa Azahroo Oksidea; Fransiskus Vilisianus Sales
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 12 No 1 (2024): EDISI MARET
Publisher : FKIP Unswagati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v12i1.33

Abstract

This study explores the compliance of taxpayers in Indonesia from 2013 to 2023 by mapping research published in national scientific journals. The research methodology involves a thorough literature review, examining articles with the keyword "taxpayer compliance" on scientific journal websites. The population consists of articles on taxpayer compliance, and the sample is selected based on criteria such as keyword relevance, completeness, clarity, and online accessibilityThe mapping of journal names aims to categorize articles, facilitating information on journal consistency in publishing content related to taxpayer compliance. The findings reveal continuous publications on taxpayer compliance in scientific journals throughout the years, with 2017 dominating the articles. E-Jurnal Akuntansi emerges as the most prolific journal in publishing these articles. The prevalent research method is quantitative, with awareness of taxpayers being the most commonly studied variable. Implications of the study include recognizing E-Jurnal Akuntansi and Jurnal Akuntansi as promising channels for future researchers and the potential for more varied and in-depth results through the use of qualitative methods. The study also highlights the predominance of primary data sources and suggests the exploration of alternative sources such as observation and interviews for richer and more realistic data.
Co-Authors Fransiskus Vilisianus Sales Oksidea, Jauzaa Azahroo Oksidea Selvianus Katoda Sri Ayem Sri Ayemi