PENGARUH MOTIVASI KUALITAS, MOTIVASI PENGETAHUAN PERPAJAKAN, MOTIVASI KARIR DAN MOTIVASI SOSIAL TERHADAP MINAT MAHASISWA MENGIKUTI PROGRAM BREVET PAJAK (Studi Kasus pada Mahasiswa Jurusan Akuntansi Program S1 Universitas Pendidikan Ganesha)

Abstract

Penelitian ini bertujuan mengetahui pengaruh motivasi kualitas, motivasi pengetahuan perpajakan, motivasi karir dan motivasi sosial terhadap minat mahasiswa mengikuti program brevet pajak. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner dan diukur menggunakan skala likert. Populasi penelitian adalah mahasiswa akuntansi program S1, Fakultas Ekonomi, Universitas Pendidikan Ganesha. Pengambilan sampel menggunakan rumus Slovin diperoleh jumlah minimal sampel sebanyak 84 orang. Metode penentuan sampel menggunakan purposive sampling dan insidental sampling. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS 21.0 for Windows. Hasil penelitian menunjukan bahwa: (1) motivasi kualitas berpengaruh negatif dan tidak signifikan terhadap minat mahasiswa mengikuti program brevet pajak, (2) motivasi pengetahuan perpajakan berpengaruh positif dan tidak signifikan terhadap minat mahasiswa mengikuti program brevet pajak, (3) motivasi karir berpengaruh positif dan signifikan terhadap minat mahasiswa mengikuti program brevet pajak, (4) motivasi sosial berpengaruh positif dan tidak signifikan terhadap minat mahasiswa mengikuti program brevet pajak, (5) motivasi kualitas, motivasi pengetahuan perpajakan, motivasi karir dan motivasi sosial berpengaruh positif dan signifikan terhadap minat mahasiswa mengikuti program brevet pajak.
Kata Kunci : brevet pajak, motivasi, karir, sosial.

The study was conducted in order to find out the effect of quality motivation, taxation knowledge motivation, career motivation, and social motivation on the students’ interest in joining taxation licence program. It utilized a quantitative design by involving primary data collected by using questionnaires measured based on Likert Scales. The population of the study consisted of all students of accountancy department S1 Program Faculty of Economics, Ganesha University of Education. The samples were selected based on Slovin formula with purposive and incidental sampling technique that only 84 respondents were selected. The data were analysed by using multiple linear regression supported by SPSS software version 21.0 for Windows. The results indicated that : (1) quality motivation had a negative, insignificant effect on the students’ interest in joining taxation licence program, (2) taxation knowledge motivation had a positive, but insignificant effect on the students’ interest in joining taxation licence program, (3) carrier motivation had a positive, and significant effect on the students’ interest in joining taxation licence program, and (4) social motivation had a positive, but insignificant effect on the students’ interest in joining taxation licence program, (5) quality motivation, taxation knowledge motivation, carieer motivation, and social motivation had a positive and significant effect on the students’ interest in joining taxation licence program.
keyword : taxation licence, motivation, career, social.