Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia

Research Article

The Effect of Perception and Motivation of Students to Interest in Choosing Tax Concentration

Download615 downloads
  • @INPROCEEDINGS{10.4108/eai.8-10-2018.2288747,
        author={Zulia  Hanum and Jasman Saripuddin Hasibuan and Iskandar  Muda},
        title={The Effect of Perception and Motivation of Students to Interest in Choosing Tax Concentration},
        proceedings={Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia},
        publisher={EAI},
        proceedings_a={ICEMAB},
        year={2019},
        month={10},
        keywords={student perception student motivation and interest in choosing taxation concentration},
        doi={10.4108/eai.8-10-2018.2288747}
    }
    
  • Zulia Hanum
    Jasman Saripuddin Hasibuan
    Iskandar Muda
    Year: 2019
    The Effect of Perception and Motivation of Students to Interest in Choosing Tax Concentration
    ICEMAB
    EAI
    DOI: 10.4108/eai.8-10-2018.2288747
Zulia Hanum1,*, Jasman Saripuddin Hasibuan1, Iskandar Muda1
  • 1: Univercity of Muhammadiyah Sumatera Utara, Jalan Kapten Mucthar Basri no.3 Medan, Indonesia 3University of North Sumatera, Indonesia
*Contact email: zuliahanum@umsu.ac.id

Abstract

This study aims to examine the effect of perceptions and motivations of accounting students on tax concentration at the Faculty of Economics and Business, Muhammadiyah University of North Sumatra on the interest in choosing a tax concentration. Measurement of the influence of perceptions and motivations of accounting students on the interest in choosing a tax concentration is a questionnaire instrument. The sample which was used in this study was 130 students who were taking tax concentration and data that can be processed were 113 respondents using SPSS 22. The data analysis technique used was multiple linear regression by looking at the goodness of fit namely the coefficient of determination, the statistical value F and statistics t. The results of this study indicated that there were influences both partially and simultaneously the perceptions and motivations of students in the interest of choosing taxation concentration. This showed that there was a student interest in the concentration of taxation.