FAKTOR-FAKTOR YANG MEMENGARUHI MINAT MAHASISWA AKUNTANSI BERKARIR DI BIDANG PERPAJAKAN PADA MAHASISWA PROGRAM STUDI S1 AKUNTANSI DI PERGURUAN TINGGI SWASTA KABUPATEN JEMBER

Abstract

This study aims to analyze the influence of Self-Efficacy, financial rewards, social values, the effectiveness of Learning Tax courses, and job market considerations on the interest of Accounting students in a career in taxation partially or simultaneously. This study took the student population of the accounting study program Faculty of Economics and business at its Mandala and the University of Muhammadiyah Jember who took the sixth and eighth semesters as many as 273 students. The research samples were 38 students of its Mandala and 36 students of Muhammadiyah University of Jember. Samples were taken using purposive sampling method. For the method of data collection used in this study is through a questionnaire with google form. Statistical methods for hypothesis testing using multiple linear regression analysis. The results showed that partially the influence of social values had a significant effect on the interest of Accounting students in a career in taxation, while Self-Efficacy, financial rewards, the effectiveness of Learning Tax courses, and job market considerations did not significantly affect the interest of Accounting students in a career in taxation. Simultaneously, all independent variables, namely Self-Efficacy, financial rewards, social values, the effectiveness of Learning Tax courses, and job market considerations have a significant effect on the interest of Accounting students in a career in taxation