El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

Pengaruh Motivasi Pengetahuan Perpajakan, Motivasi Karir, dan Motivasi Ekonomi Terhadap Minat Mahasiswa Mengikuti Program Brevet Pajak

Selviana (Unknown)
Yudea (Unknown)
Dika Karlinda Sari (Unknown)

Article Info

Publish Date
02 Mar 2025

Abstract

This study aims to determine the influence of tax knowledge motivation, career motivation, and economic motivation on students' interest in participating in tax brevet. The population in this study is all students of the accounting study program in Balikpapan who have completed the taxation course. Sampling was conducted using the accidental sampling method with a sample of 276 students. The research method used is a quantitative method using a questionnaire as a research instrument. The data analysis method used in this study is the Partial Least Square-Structure Equation Model (PLS-SEM) using the help of SmartPLS 3.0 software. The results of the study show that the motivation of tax knowledge, career motivation and economic motivation , an effect on students' interest in participating in tax brevet.

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Journal Info
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Website

Abbrev

elmal

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam mempublikasi hasil riset dan kajian terkini bidang ekonomi, keuangan, manajemen dan bisnis Islam. Mulai 2011, jurnal ini terbit tiga kali setahun setiap Maret, Juli dan November. Jurnal ini dikelola oleh Pusat Riset dan Kajian Strategis (PRKS) Masyarakat ...