Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2022)

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The Influence of Motivation on the Interest of Accounting Students to Join the Tax Brevet Program

(Case Study on Accounting Students at Nusa Putra University Class of 2019 and 2020)

Authors
Ayunda Fitra Utami1, *, Popi Sopiah1, Siti Halimah Saidah1, Meutia Riany1, Riyan Mirdan Faris1
1Nusa Putra University, Sukabumi, Indonesia
*Corresponding author. Email: ayunda.fitra_ak19@nusaputra.ac.id
Corresponding Author
Ayunda Fitra Utami
Available Online 30 August 2023.
DOI
10.2991/978-94-6463-226-2_30How to use a DOI?
Keywords
accounting students; tax brevet program; motivation
Abstract

The objective of this study is to conduct research related to how much influence the interest of accounting students has in the Tax Brevet program and how much the level of motivation influences interest in participating in the tax brevet program. The data that has been collected and the results of tests that have been carried out on problems with classical assumption tests and multiple linear regression methods, it can be concluded as follows: Economic Motivation has a positive and partially significant effect on accounting students’ interest to participate in tax brevet programs. The higher the quality motivation of students, the higher the student's interest in taking tax brevets. Social Motivation has an important influence on the interest in tax patent programs. In this study, we have conducted a case study on students at Nusa Putra University accounting study program class of 2019 and class of 2020.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
30 August 2023
ISBN
10.2991/978-94-6463-226-2_30
ISSN
2352-5428
DOI
10.2991/978-94-6463-226-2_30How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Ayunda Fitra Utami
AU  - Popi Sopiah
AU  - Siti Halimah Saidah
AU  - Meutia Riany
AU  - Riyan Mirdan Faris
PY  - 2023
DA  - 2023/08/30
TI  - The Influence of Motivation on the Interest of Accounting Students to Join the Tax Brevet Program
BT  - Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2022)
PB  - Atlantis Press
SP  - 357
EP  - 373
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-226-2_30
DO  - 10.2991/978-94-6463-226-2_30
ID  - Utami2023
ER  -