Research Article
The Effect of Perception and Motivation of Students to Interest in Choosing Tax Concentration
@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
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.
