ANALISIS FAKTOR YANG MEMENGARUHI MAHASISWA S1 PROGRAM STUDI AKUNTANSI KONSENTRASI PERPAJAKAN TERHADAP MINAT BERKARIR DI BIDANG PERPAJAKAN (STUDI EMPIRIS PADA MAHASISWA PERGURUAN TINGGI SWASTA DI SURABAYA)

Abstract

Economic development is experiencing rapid growth, this is due to the Asean Economic Comunity (AEC) that has been applicable in Indonesia. This causes a free trade in the economic sector in which labor is employed. Indonesian students will enter the world of free market of labor after they graduate, so students are expected to have high quality in order to compete with other foreign workersat the labor market. This study analyzes the factors affecting accounting students taxation concentration on career interest in the field of taxation. This research uses four factors that influence student interest in career in tax field, that are motivation of quality, motivation of career, motivation of economy, and subjective norm. The object of this study is the accounting students concentration taxation at Private University, where the study program has accreditation A in the city of Surabaya. The number of respondent in this study is 349 respondents. The method used in sample selection is purposive sampling method with the criteria of students active accounting taxation concentration from semester five to last semester.This research uses multiple linear regression hypothesis test. The results of this study indicate that the variables of motivation quality, career motivation, and economic motivation affect the interest of students career in the field of taxation, while the subjective norm variable does not affect student interest in the career of taxation.