THE EFFECT OF CAREER AND SOCIAL MOTIVATION ON THE INTEREST OF ACCOUNTING STUDENTS TO PARTICIPATE IN TAX BREVET TRAINING

Farahdiba Ainun Aldian

Abstract


Tax Brevet Training is one way to improve skills and abilities in the tax field. This study aims to determine the effect of career motivation and social motivation on interest in accounting students to participating in the Tax Brevet Training. This research is a quantitative study using primary data obtained from questionnaires and measured using a Likert scale. The study population was accounting students for the 2015 & 2016 Undergraduate Program, Faculty of Economics and Business, Brawijaya University. Taking samples using the Slovin formula obtained a sample size of 194 students. The sampling method used was convenience sampling. The data analysis technique used is multiple linear regression analysis using SPSS 20.0. Results Shows based on the results of the partial t test that (1) career motivation partially significant effect on student interest in attending tax brevet training (2) Social motivation has a partially significant effect on student interest in participating in tax brevet training.

Keywords: Interests, Career, Social, Motivation, Tax Brevet, Accounting Students


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