The Effect of Perception and Motivation of Students to Interest in Choosing Tax Concentration

Zulia Hanum, J. Hasibuan, I. Muda
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引用次数: 3

Abstract

This study aims to examine the effect of perceptions and motivations of accounting students on tax concentration at the Faculty of Economics and Business, Muhammadiyah University of North Sumatra on the interest in choosing a tax concentration. Measurement of the influence of perceptions and motivations of accounting students on the interest in choosing a tax concentration is a questionnaire instrument. The sample which was used in this study was 130 students who were taking tax concentration and data that can be processed were 113 respondents using SPSS 22. The data analysis technique used was multiple linear regression by looking at the goodness of fit namely the coefficient of determination, the statistical value F and statistics t. The results of this study indicated that there were influences both partially and simultaneously the perceptions and motivations of students in the interest of choosing taxation concentration. This showed that there was a student interest in the concentration of taxation.
学生对税收集中选择兴趣的感知和动机的影响
本研究旨在考察北苏门答腊穆罕默德迪亚大学经济与商业学院会计专业学生对税收集中的看法和动机对选择税收集中的兴趣的影响。衡量会计学生的看法和动机对选择税收集中的兴趣的影响是一种问卷调查工具。本研究中使用的样本是130名正在进行税务集中的学生,使用SPSS 22可以处理的数据是113名受访者。使用的数据分析技术是多元线性回归,通过观察拟合优度即决定系数,统计值F和统计量t。本研究的结果表明,在选择税收集中的兴趣中,学生的看法和动机既有部分影响,也有同时影响。这表明学生们对税收集中很感兴趣。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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