The Influence of Motivation on the Interest of Accounting Students to Join the Tax Brevet Program

Ayunda Fitra Utami (), Popi Sopiah (), Siti Halimah Saidah (), Meutia Riany () and Riyan Mirdan Faris ()
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Ayunda Fitra Utami: Nusa Putra University
Popi Sopiah: Nusa Putra University
Siti Halimah Saidah: Nusa Putra University
Meutia Riany: Nusa Putra University
Riyan Mirdan Faris: Nusa Putra University

A chapter in Proceedings of the International Conference on Economics, Management, and Accounting (ICEMAC 2022), 2023, pp 357-373 from Springer

Abstract: Abstract The objective of this study is to conduct research related to how much influence the interest of accounting students has in the Tax Brevet program and how much the level of motivation influences interest in participating in the tax brevet program. The data that has been collected and the results of tests that have been carried out on problems with classical assumption tests and multiple linear regression methods, it can be concluded as follows: Economic Motivation has a positive and partially significant effect on accounting students’ interest to participate in tax brevet programs. The higher the quality motivation of students, the higher the student's interest in taking tax brevets. Social Motivation has an important influence on the interest in tax patent programs. In this study, we have conducted a case study on students at Nusa Putra University accounting study program class of 2019 and class of 2020.

Keywords: accounting students; tax brevet program; motivation (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-226-2_30

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DOI: 10.2991/978-94-6463-226-2_30

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