Journals Information
Universal Journal of Educational Research Vol. 8(11), pp. 5610 - 5621
DOI: 10.13189/ujer.2020.081165
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Understanding Students in the Selection of Taxation Concentration Department: Quality Lecturers, Understanding Accounting, Understanding Taxation, and Student Interest
Aditya Pratama 1,*, Siti Fatimah Zahra 2, Sulistiyani 3
1 Prodi Study in Economics, Faculty of Economics, Jakarta State University, Indonesia
2 Prodi S1 Accounting, Faculty of Economics, Jakarta State University, Indonesia
3 Prodi Management, Faculty of Economics, University of Pamulang, Indonesia
ABSTRACT
Professionals in the field of taxation have an important contribution to manage tax in a country. A country's biggest income comes from taxes. Indonesia is one of the countries with the largest economic growth in the world. Therefore, the potential for taxes received will certainly be large. For the amount of taxes received to be managed well, it requires many experts in the field of taxation. To meet the number of experts in the field of taxation, of course it can be obtained from universities that have accounting courses in the concentration of taxation. Higher education institutions in Indonesia annually graduate as many as 35,000 undergraduate accounting students. But not all students choose the field. Model test and MRA test for the variable Quality lecturers, Understanding accounting, Understanding taxation and student interest in taking accounting study programs, concentration in the field of taxation are the goals to be achieved. In this study also wanted to find out the magnitude of the effect on the variable relationship of Quality lecturers, accounting understanding, Understanding taxation and student interest in taking accounting study programs in the field of taxation concentration. This research was conducted with a simple random sampling probability sampling method with a sample of 100 respondents from accounting students with taxation concentration. The data used are primary data through questionnaires. In this study, the model test and MRA test are used. The results of data analysis using model test and mra test show that the Quality lecturers have an effect on accounting understanding and Understanding taxation. The Quality lecturers, accounting understanding and Understanding taxation have a significant effect on the interest in choosing majors. Variable Understanding accounting and Understanding taxation as variables can strengthen the influence of Quality lecturers on the interests of majors selection.
KEYWORDS
Quality Lecturer, Understanding Accounting, Understanding Taxation, Student Interest
Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Aditya Pratama , Siti Fatimah Zahra , Sulistiyani , "Understanding Students in the Selection of Taxation Concentration Department: Quality Lecturers, Understanding Accounting, Understanding Taxation, and Student Interest," Universal Journal of Educational Research, Vol. 8, No. 11, pp. 5610 - 5621, 2020. DOI: 10.13189/ujer.2020.081165.
(b). APA Format:
Aditya Pratama , Siti Fatimah Zahra , Sulistiyani (2020). Understanding Students in the Selection of Taxation Concentration Department: Quality Lecturers, Understanding Accounting, Understanding Taxation, and Student Interest. Universal Journal of Educational Research, 8(11), 5610 - 5621. DOI: 10.13189/ujer.2020.081165.