PENGARUH PEMAHAMAN PERPAJAKAN, PERTIMBANGAN PASAR KERJA DAN MOTIVASI TERHADAP MINAT BERKARIR DI BIDANG PERPAJAKAN (STUDI KASUS PADA MAHASISWA PRODI S1 AKUNTANSI UNIVERSITAS TRIDINANTI)

Repansyah, M. Rezki (2026) PENGARUH PEMAHAMAN PERPAJAKAN, PERTIMBANGAN PASAR KERJA DAN MOTIVASI TERHADAP MINAT BERKARIR DI BIDANG PERPAJAKAN (STUDI KASUS PADA MAHASISWA PRODI S1 AKUNTANSI UNIVERSITAS TRIDINANTI). S-1 thesis, 021008 Universitas Tridinanti Palembang.

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Abstract

ABSTRAK M. Rezki Repansyah, Pengaruh Pemahaman Perpajakan, Pertimbangan Pasar Kerja, dan Motivasi terhadap Minat Berkarir di Bidang Perpajakan (Studi Kasus pada Mahasiswa Prodi S1 Akuntansi Universitas Tridinanti). (Dibawah bimbingan Bapak Sugiharto, S.E., M.Si., Ak., CA. dan Bapak Dr. Firmansyah Arifin, S.E., M.M., Ak., CA., CSRS.). Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman perpajakan, pertimbangan pasar kerja, dan motivasi terhadap minat berkarir di bidang perpajakan pada mahasiswa Program Studi S1 Akuntansi Universitas Tridinanti. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 101 responden yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa pemahaman perpajakan berpengaruh positif dan signifikan terhadap minat berkarir di bidang perpajakan. Motivasi juga terbukti berpengaruh positif dan signifikan terhadap minat berkarir di bidang perpajakan. Sementara itu, pertimbangan pasar kerja tidak berpengaruh signifikan terhadap minat berkarir di bidang perpajakan. Selain itu, nilai R-square sebesar 0,527 menunjukkan bahwa pemahaman perpajakan, pertimbangan pasar kerja, dan motivasi mampu menjelaskan variabel minat berkarir di bidang perpajakan sebesar 52,7%, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur di bidang pendidikan akuntansi dan perpajakan serta menjadi referensi bagi perguruan tinggi dalam meningkatkan minat mahasiswa untuk berkarir di bidang perpajakan. Kata Kunci: Pemahaman Perpajakan, Pertimbangan Pasar Kerja, Motivasi, Minat Berkarir di Bidang Perpajakan. ABSTRACT M. Rezki Repansyah, "The Influence of Tax Understanding, Job Market Considerations, and Motivation on Career Interest in Taxation (A Case Study of Undergraduate Accounting Students at Tridinanti University). (Under the guidance of Mr. Sugiharto, S.E., M.Sc., Ak., CA. and Dr. Firmansyah Arifin, S.E., M.M., Ak., CA., CSRS.). This study aims to analyze the influence of tax understanding, job market considerations, and motivation on career interest in taxation among undergraduate accounting students at Tridinanti University. This study used a quantitative approach with a survey method by distributing questionnaires to 101 respondents selected using purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The results indicate that tax understanding has a positive and significant effect on career interest in taxation. Motivation was also shown to have a positive and significant influence on career interest in taxation. Meanwhile, job market considerations did not significantly influence career interest in taxation. Furthermore, the R-square value of 0.527 indicates that tax understanding, job market considerations, and motivation explain 52.7% of the variable interest in taxation, with the remainder influenced by factors outside the research model. This research is expected to contribute to the development of literature in accounting and taxation education and serve as a reference for universities in increasing student interest in careers in taxation. Keywords: Tax Understanding, Job Market Considerations, Motivation, Career Interest in Taxation.

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Tn M. REZKI REPANSYAH
Date Deposited:	24 Aug 2026 01:28
Last Modified:	24 Aug 2026 01:28
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/11474

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