Pengaruh Persepsi, Motivasi Dan Pengetahuan Perpajakan Terhadap Minat Berkarir Mahasiswa Sebagai Konsultan Pajak Di Program Studi Akuntansi Perpajakan Universitas Pamulang
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Abstract
This study aims to examine the influence of perception, motivation, and tax knowledge on students' interest in pursuing a career as a tax consultant among students of the Tax Accounting Study Program at Universitas Pamulang. This research employed a quantitative method with an associative approach. The population consisted of 811 active students of the Tax Accounting Study Program in the 2025/2026 academic year. The sampling technique used was purposive sampling, resulting in a total of 110 respondents. Data were collected through questionnaires using a Likert scale and analyzed using SPSS version 26, including data quality tests, classical assumption tests, multiple linear regression analysis, partial hypothesis testing (t-test), simultaneous hypothesis testing (F-test), and coefficient of determination analysis.The results of this study indicate that perception has no effect on students' interest in pursuing a career as a tax consultant. Meanwhile, motivation and tax knowledge have a positive and significant effect on students' interest in pursuing a career as a tax consultant. Simultaneously, perception, motivation, and tax knowledge significantly influence students' career interest as tax consultants. The Adjusted R Square value of 0.498 indicates that these three independent variables explain 49.8% of the variation in students' interest in pursuing a career as a tax consultant, while the remaining 50.2% is influenced by other factors not examined in this study
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References
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