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All Journal AKUNTANSI DEWANTARA Jurnal EMT KITA
Santoso, Andre Teguh
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Economics, Econometrics & Finance

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PENGARUH PPN, PPnBM, DAN PKB DENGAN TARIF PROGRESIF TERHADAP DAYA BELI KONSUMEN KENDARAAN BERMOTOR RODA EMPAT DI KOTA SEMARANG Santoso, Andre Teguh; Ratnawati, Juli
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.13996

Abstract

Tax is an obligation paid to the state. Taxes are an obligation for the public. The purpose of this research is to analyze the effect of the imposition of value-added tax, consumption tax on luxury goods, and progressive road tax on consumers' purchasing power. The population in this study were consumers of four-wheeled vehicles at the SAMSAT III Semarang head office. Primary data from the questionnaire and its Slovin sample were used for data collection. Methods of data analysis using multiple regression analysis. VAT has a large positive impact, PPnBM has a large positive impact, and PKB progressive tariffs have a positive impact on purchasing power.
Analisis Faktor-Faktor yang Memengaruhi Niat Mahasiswa Akuntansi dalam Mengikuti Sertifikasi Brevet Pajak di Semarang Santoso, Andre Teguh; Nugraheni, Bernadia Linggar Yekti
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5638

Abstract

This study aims to analyze the influence of self efficacy, grit personality, third party influence, attitude, prestige, and awareness on accounting students’ intention to obtain tax brevet certification. This quantitative research employed purposive quota sampling with 378 respondents from six accredited universities in Semarang. Data were collected through questionnaires and analyzed using SPSS to test validity, reliability, classical assumptions, and hypotheses. The results show that self-efficacy, third-party influence, attitude, prestige, and awareness have a significant positive effect on students’ intention, while grit personality has a significant negative effect. The negative grit effect indicates that high perseverance may reduce interest due to preference for broader long-term goals over immediate certification. Awareness is the strongest predictor, suggesting students who understand the career benefits are more motivated. External social influences and perceived prestige also enhance the intention to certify. The findings reinforce the Theory of Planned Behaviour by highlighting awareness as a key perceived behavioral control factor. Practically, universities should strengthen awareness programs and positive attitudes toward tac brevet certification. This study reveals the unique negative but significant effect of grit personality on certification intention, contrasting with most prior studies.
Co-Authors Juli Ratnawati Nugraheni, Bernadia Linggar Yekti