Faktor-faktor Yang Mempengaruhi Minat Mahasiswa Mengikuti Studi Tambahan Pajak (Brevet, Magister, Konsultan)

Dewi, Andrianti Pramudia, Dr. Indra Bastian, M.B.A., Ak.

2008 | Skripsi | S1 Extention - Accounting

Skripsi ini membahas faktor-faktor apa sajakah yang mempengaruhi minat mahasiswa mengikuti studi tambahan pajak. Tujuan penelitian ini adalah apakah motivasi karir, motivasi ekonomi, dan motivasi kualitas mempengaruhi minat mahasiswa mengikuti studi tambahan pajak. Selain itu, apakah ada perbedaan minat yang signifikan pengikut studi tambahan pajak berdasarkan gender serta apakah ada perbedaan yang signifikan antara mahasiswa pengikut studi tambahan pajak dari Perguruan Tinggi Negeri dan Perguruan Tinggi Swasta. Penelitian ini menggunakan kuesioner. Alat analitis yang digunakan dalam penelitian ini yaitu regresi dan Mann-Whitney Test. Sampel dari penelitian ini berjumlah 100 mahasiswa ekonomi yang berasal dari Universitas Gadjah Mada, Universitas Islam Indonesia, dan STIE YKPN. Hasil dari penelitian ini hanya motivasi karir saja yang mempengaruhi minat mahasiswa mengikuti studi tambahan pajak, bukan karena motivasi kualitas mahasiswa maupun motivasi ekonomi. Selain itu, tidak ada perbedaan yang signifikan pengikut studi tambahan pajak berdasar gender. Tetapi, terdapat perbedaan yang signifikan antara mahasiswa yang mengikuti studi tambahan pajak berasal dari PTN dengan PTS. Kata kunci: minat, studi, pajak, motivasi, faktor

Every citizen in the world, businessman or not, can not free from tax. Almost every citizen activity can connect with the tax. However, the science of taxation is necessity for society. Not only, accounting student but also general society. The tax added study is one of alternative which can do by someone to increase knowledge about taxation.



This research aims to analyze what are the factors will be influence by student to join the tax added study (Brevet, Magister, Consultant). If carrier motivation, quality motivation, and economic motivation influence an interest student to join the tax added study? This research also want to know if there is different significant student interest of the tax added study based on gender. And also, want to know if there is different significant between student of the tax added study from state university and private university. Sample of this research are economic student from Gadjah Mada University, Indonesian Islamic University (UII), and STIE YKPN. Amount of this sample are 100 students. The results of this research, is only carrier motivation influence an interest student to join the tax added study. And there is no different interest significant student of tax added study based on gender. But,there is different significant between student of the tax added study from state university and private university. Keywords: interest, study, tax, motivation, factors

Kata Kunci : Minat Studi; Perpajakan; Brevet Pajak; Magister Pajak; Konsultan Pajak