PENGETAHUAN PAJAK, PERSEPSI, MOTIVASI DAN MINAT PAJAK PADA MAHASISWA

Penulis

  • Gilang Restu Ramadhan Universitas Duta Bangsa Surakarta, Indonesia
  • Erna Chotidjah Universitas Duta Bangsa Surakarta, Indonesia
  • Antin Okfitasari Universitas Duta Bangsa Surakarta, Indonesia

DOI:

https://doi.org/10.29040/jie.v8i1.10452

Abstrak

The purpose of this study was to find out about the influence of tax knowledge, perceptions and motivation on tax interest of students who have taken taxation courses at universities in the city of Surakarta. The number of tax officials who have decreased has created opportunities for students who wish to have a career in taxation. In forming their interest in the field of taxation is usually determined by the knowledge of taxes obtained, then the perception and motivation. This research is a type of quantitative research with a descriptive approach. This study uses data processing with the Multiple Linear Regression Analysis method. The subjects in this study were students. The population and sample in this study are students who have taken taxation courses at universities in the city of Surakarta. The sample collection used a purposive sampling technique and a total of 109 questionnaire data were obtained which were processed using SPSS v23. The results showed that tax knowledge had a significant negative effect on student tax interest, perception had a significant positive effect on student tax interest and motivation had a non significant positive effect on student tax interest.

Biografi Penulis

Gilang Restu Ramadhan, Universitas Duta Bangsa Surakarta

Akuntansi

Erna Chotidjah, Universitas Duta Bangsa Surakarta

Akuntansi

Antin Okfitasari, Universitas Duta Bangsa Surakarta

Akuntansi

Diterbitkan

2023-09-27

Cara Mengutip

Ramadhan, G. R., Chotidjah, E., & Okfitasari, A. (2023). PENGETAHUAN PAJAK, PERSEPSI, MOTIVASI DAN MINAT PAJAK PADA MAHASISWA. JURNAL ILMIAH EDUNOMIKA, 8(1). https://doi.org/10.29040/jie.v8i1.10452

Terbitan

Bagian

Articles

Citation Check