International Conference on Environmental Awareness for Sustainable Development in conjunction with International Conference on Challenge and Opportunities Sustainable Environmental Development, ICEASD & ICCOSED 2019, 1-2 April 2019, Kendari, Indonesia

Research Article

The Importance of Learning Taxes Nowadays for Accounting Students

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  • @INPROCEEDINGS{10.4108/eai.1-4-2019.2287245,
        author={Meiliyah  Ariani and Zulhawati  Zulhawati},
        title={The Importance of Learning Taxes Nowadays for Accounting Students},
        proceedings={International Conference on Environmental Awareness for Sustainable Development in conjunction with International Conference on Challenge and Opportunities Sustainable Environmental Development, ICEASD \& ICCOSED 2019, 1-2 April 2019, Kendari, Indonesia},
        publisher={EAI},
        proceedings_a={ICEASD\&ICCOSED},
        year={2019},
        month={9},
        keywords={career motivation economic motivation quality motivation interest of accounting  students},
        doi={10.4108/eai.1-4-2019.2287245}
    }
    
  • Meiliyah Ariani
    Zulhawati Zulhawati
    Year: 2019
    The Importance of Learning Taxes Nowadays for Accounting Students
    ICEASD&ICCOSED
    EAI
    DOI: 10.4108/eai.1-4-2019.2287245
Meiliyah Ariani1,*, Zulhawati Zulhawati2
  • 1: Faculty of Economics and Business, Universitas Prof. Dr. Moestopo (Beragama) Jakarta, Indonesia
  • 2: Faculty of Business, Psychology and Communication, Universitas Teknologi Yogyakarta , Indonesia
*Contact email: meiliyahariannie@yahoo.co.uk

Abstract

This study aims to examine the influence of career, economic, and quality motivations on students' interest in accounting for participating in tax audits. Career motivation variable is measured by promotion, good judgment, desire to get a degree, improve career, and professional development. Economic motivation variable are measured by salaries of remuneration, pension plans and benefits. Variable quality motivation is measured by ability, increasing expertise and professionalism. Accounting student’s interest variable is measured by adding knowledge, salary, work suitability, and supporting the quality of students. The sample method is done by purposive sampling. The number of students sampled in this study was 82 accounting students at University of Professor DR. Moestopo (Religion) Faculty of Economics and Business, semester VI, VII, and VIII. The data used is primary data in the form of questionnaires distributed to respondents. Data analysis method used in this research is multiple regression analysis. The results of this study indicate that career, economic motivation and overall quality affect the interest of accounting students to participate in tax audits. Partially, this study shows that career motivation and quality have a positive effect on students’ interest in accounting for participating in tax audits, while economic motivation has a negative effect on students' interest in accounting for participating in tax returns.