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PENGARUH MOTIVASI MAHASISWA AKUNTANSI TERHADAP PELATIHAN BREVET PAJAK PADA UNIVERSITAS ADVENT INDONESIA

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ABSTRACT THE EFFECT OF STUDENT ACCOUNTING MOTIVATION ON THE TRAINING OF TAX BREVET AT THE ADVENTIST UNIVERSITY OF INDONESIA Written By: Yuliana Efriani Kristianingsi Simanjuntak NIM 1432180 The aim of this research was to determine the influence of student accounting motivation on the training of tax brevet at The Adventist University Of Indonesia. The method used in this research was Descriptive Method by using some calculation analysis, such as Simple Correlation Coefficient Analysis, Significance Test, Coefficient of Determination Analysis, and Simple Linear Regression Analysis with the help of SPSS 16 software. This research was the primary data that the data in the form of questionnaires distributed to accounting students who took taxation course. The results showed that r = 0.614, meaning there was a strong relationship between the motivation of accounting students on training tax brevet. The influence given by the accounting student's motivation toward the training of tax brevet is 37.7% and the remaining 62.33% is influenced by other factors out of this research. The result of t-count > t-table is 4.663 > 1.688 which means Ha accepted and H0 rejected, which stated that the motivation of accounting students had an influence on the training of tax brevet. Keywords: Student accounting motivation and Training of tax brevet.