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Submitted
October 2, 2017
Accepted
November 13, 2017
Published
November 16, 2017
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Abstract

ABSTRACT This study aims to examine the perception analysis of accounting students about tax and tax brevet on the interest of profession in the field of taxation. Profession in the field of taxation is needed because the tax is a source of state revenue in financing the expenditure of the state. The population in this study are accounting students semester 4 and semester 6 at the International University of Batam, amounting to 200 people. Sampling method was done by purposive sampling technique. The sample in this study amounted to 100 people. The result of this study is the perception of accounting students about taxes have a significant effect on the interest of profession in the field of taxation, the perception of accounting students about tax brevet significantly influence the interest of profession in the field of taxation and perceptions of accounting students about taxes and tax brevet jointly significant effect on interest in the field of taxation. The amount of independent variable influence to the dependent variable is 0.398 percent indicated by R Square which means interest in the field of taxation is affected by taxes and tax brevet of 39.8 percent while 61.2 percent influenced by other variables not included in this study.Keywords: Taxes, Tax Brevet and Profession in TaxationABSTRAKPenelitian ini bertujuan meneliti analisis persepsi mahasiswa akuntansi tentang pajak dan brevet pajak terhadap minat berprofesi dibidang perpajakan.  Profesi di bidang perpajakan sangat dibutuhkan karena pajak merupakan sumber pendapatan negara dalam membiayai pengeluaran negara. Populasi dalam penelitian ini adalah mahasiswa akuntansi semester 4 dan semester 6  di Universitas Internasional Batam yang berjumlah 200 orang. Metode pengambilan sampel dilakukan dengan teknik purposive sampling. Sampel dalam penelitian ini berjumlah 100 orang. Hasil penelitian ini persepsi mahasiswa akuntansi tentang pajak berpengaruh signifikan terhadap minat berprofesi dibidang perpajakan, persepsi mahasiswa akuntansi tentang brevet pajak berpengaruh signifikan terhadap minat berprofesi dibidang perpajakan dan persepsi mahasiswa akuntansi tentang pajak dan brevet pajak secara bersama-sama berpengaruh signifikan terhadap minat berprofesi dibidang perpajakan. Besarnya pengaruh variabel independen terhadap variabel dependen adalah 0,398 persen yang ditunjukkan oleh R Square yang berarti minat berprofesi dibidang perpajakan  dipengaruhi oleh pajak dan brevet pajak sebesar 39,8 persen sementara 61,2 persen dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini. Kata kunci: Pajak;Brevet Pajak dan Berprofesi Di Bidang Perpajakan

Keywords

Pajak Brevet Pajak dan Berprofesi Di Bidang Perpajakan

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Author Biography

Viola Syukrina E Janrosl, Universitas Putera Batam

Asisten Ahli

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