Pengaruh Pengetahuan Perpajakan, Motivasi, dan Lingkungan Sosial terhadap Keputusan Berkarir di Bidang Perpajakan pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Pamulang

Abstract

This study aims to analyze the influence of tax knowledge, motivation, and social environment on career decision-making in taxation among students of the Faculty of Economics and Business, Universitas Pamulang. This research employs a quantitative method using primary data sources. The target population in this study consists of 21,356 students who met specific criteria (having completed taxation courses) from an initial total population of 28,188 active students at the Faculty of Economics and Business, Universitas Pamulang. The sampling technique used was purposive sampling based on established inclusion criteria. Based on the Slovin formula calculation with a 5% margin of error, a sample of 418 respondents was obtained, and their data were deemed eligible for processing. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS version 30. The results of the study show that partially, tax knowledge has a positive and significant effect on career decision-making in taxation, and motivation also has a positive and significant effect on career decision-making in taxation. However, the social environment was found to have no significant effect on career decision-making in taxation among students of the Faculty of Economics and Business, Universitas Pamulang. Simultaneously, tax knowledge, motivation, and social environment significantly influence career decision-making in taxation, with a coefficient of determination (Adjusted R Square) of 33.5%. These findings indicate that students' cognitive independence and internal motivation are more decisive in determining their career choices compared to normative influences from the external environment.