PENGARUH PERSEPSI, MOTIVASI DAN PENGETAHUAN PAJAK TERHADAP PILIHAN BERKARIR DIBIDANG PERPAJAKAN

Abstract

This study aimed to examine the effect of perception, motivation, and tax knowledge on career options in tax for
accounting students of UPN Veteran East Java and STIESIA Surabaya.The type of this study was a
quantitative research. With the purposive sampling method, the data were collected by distributing
questionnaires to the bachelor degree students of accounting in UPN Veteran East Java and STIESIA Surabaya
batch 2018. The qualification of this study was the students who had joined taxation class. Moreover, it took
students batch 2018 because they in 7th semester where they had completed the taxation classes. In line with that,
The samplesofthisstudywere150respondents.Therewere69respondentsfromUPN Veteran East Java and 81
respondents from STIESIA Surabaya. The data were analyzed by applying the mulitple linear regression with
Statistical Product and Service Solution (SPSS) 16 program.The result concluded the perception did not give
effect on the career options in taxation. It told about the defective perception for the manipulation,
misappropriation cases in taxation career reduced students’ interests to take a career in taxation. On the other
hand, the motivation had a positive effect on the career option in taxation. Likewise, tax knowledge had a positive
effect to this career option.