Analisis Faktor yang Mempengaruhi Minat Mahasiswa dalam Mengikuti Program Pendidikan Brevet dan Sertifikasi Konsultan Pajak Guna Menghadapi MEA

Abstract

The business in Indonesia is growing rapidly with AEC, which is the integrated agreement between two or more countries in ASEAN. AEC will make access of goods and services sector easier. This will cause the workforce’s competition is more open. Students who will join the workforce need to complete theirs capabilities and insights with certification so they can compete with foreign workers to get a job. This research wanted to know of factors that could affect student’s interest in the taxation certification, which is brevet education program and tax consultant certification. This research using three factors that can affect student’s interest in brevet education program and tax consultant certification, which is motivation of career, motivation of economy, and motivation of achievement. This research’s object is college students in Surabaya, Indonesia. The number of samples in this research is 349 respondents. The method used in the selection of samples is purposive sampling with criteria students who have or are pursuing brevet education program. The effect of independent variables and dependent variable analysis by multiple regression. The result of student’s interest in brevet education program is motivation of career and motivation of economy affected the student’s interest. The results of student’s interest in tax consultant certification is motivation of career, motivation of economy, and motivation of achievement does not affect the student’s interest.