THE INFLUENCE OF ECONOMIC MOTIVATION AND PERCEPTIONS OF FOLLOWING TAX BREVET A AND B ON CAREER CHOICE DECISIONS IN TAXATION (Case Study of Students and Alumni of the Accounting Study Program, Faculty of Economics and Business, Jenderal Achmad Yani Univers

Ayu Amelia Yulianti; Usman Sastradipraja

doi:10.23969/oikos.v7i2.7706

Authors

Ayu Amelia Yulianti Universitas Jenderal Achmad Yani
Usman Sastradipraja Universitas Jenderal Achmad yani

DOI:

https://doi.org/10.23969/oikos.v7i2.7706

Keywords:

Economic motivation, perceptions of following tax brevet A and B, career choice decisions in taxation

Abstract

This study aims to determine the effect of economic motivation and perceptions of following tax brevets A and B on career choice decisions in the field of taxation among students and alumni of the FEB UNJANI Accounting Study Program class of 2017-2022. This study amounted to 1,283 population with a sample of 93 people. The research data is based on primary data with simple random sampling technique and uses multiple linear regression tests. The results showed that partially the economic motivation variable had a positive effect on the decision to choose a career in the field of taxation, while the variable perception of following tax certificates A and B had no effect on the decision to choose a career in the field of taxation. However, simultaneously economic motivation and perceptions of following tax brevet A and B have a positive effect on career choice decisions in the field of taxation.

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