Endang Wahyu, 7101418309 (2022) Pengaruh Pengetahuan Perpajakan, Motivasi Karir, dan Motivasi Kualitas Terhadap Niat Mahasiswa Mengikuti Sertifikasi Perpajakan Brevet Pajak dengan Self-confidence sebagai Variabel Moderasi. Under Graduates thesis, UNIVERSITAS NEGERI SEMARANG.

PDF - Published Version Restricted to Repository staff only Download (1MB) | Request a copy

Abstract

Competency certification absolutely must be fulfilled by someone in competing in the world of work as proof that someone really has competence in a field. Tax brevet tax certification is one of the competency certifications in the field of taxation carried out by the government or special institutions with the aim of training professionals in the field of taxation. During the 2018-2020 period the results of the competency testing of 3,328 participants who applied for certification, university graduates were still low, the percentage of diploma level was 5.55% and undergraduate was 5.79%. This study aims to determine and analyze the influence of tax knowledge, career motivation, quality motivation, and self-confidence as moderating variables on students' intentions to take tax brevet certification. The objects in this study were active students of the Department of Accounting class of 2018, Semarang State University, with a total of 201 students. The sampling technique used simple random sampling, and the samples obtained using the slovin formula were 134 respondents. Methods of data collection using a closed questionnaire. Data analysis techniques used descriptive statistical analysis and Moderate Regression Analysis (MRA) with absolute value difference test methods using the IBM SPSS Statistics 25 program tool. The results of the descriptive analysis show that the intention of students to take tax brevet certification is in the high category, tax knowledge is in the more than good category, career motivation is in the very high category, quality motivation is in the high category, and self-confidence is in the very high category. The results of the hypothesis test show that career motivation and quality motivation have a positive and significant effect on students' intentions to take tax brevet certification, but tax knowledge has no effect on students' intentions to take tax brevet certification. Self-confidence was able to strengthen the effect of career motivation on students' intentions to take tax brevet tax certification, but was not able to strengthen the influence of tax knowledge and quality motivation on students' intentions to take tax brevet tax certification. The conclusions in this study indicate that career motivation and the quality of motivation can affect students' intentions to take tax brevet certification, and are not affected by taxation. Moderating self-confidence influences career motivation on students' intentions to take tax brevet tax certification. Suggestions for further research are expected to bring up other variables that affect students' intentions to take certification, such as costs, family environment, or peer environment, and can also find other variables that can moderate the relationship of independent variables to student intentions to take certification variables such as student perceptions.

Actions (login required)

View Item