Volume 07 Issue 02 February 2024
1Frisda Ferdiana, 2Mirna Amirya
1,2Department of Accounting, Universitas Brawijaya, Malang, Indonesia
DOI : https://doi.org/10.47191/ijsshr/v7-i02-76Google Scholar Download Pdf
ABSTRACT
The existing gap between the benefits and the low intention of accounting students to pursue tax brevet certification underlies the motivation for this research. This study examines the impact of career motivation, economic motivation, quality motivation, student perception, and internship experience on the intention of accounting students to pursue tax brevet certification. Employing a quantitative method with primary data, the research focuses on undergraduate accounting students at Universitas Brawijaya who have undergone at least one internship. The data from 110 respondents were collected using purposive sampling and analyzed through multiple linear regression using SPSS software. The results reveal that economic motivation and internship experience significantly influence accounting students' intention to pursue tax brevet certification. However, career motivation, quality motivation, and perception do not exhibit a significant impact on accounting students' intention to pursue tax brevet certification. These findings are expected to guide stakeholders in Higher Education in supporting internship programs and tax brevet certification, ultimately contributing to the enhancement of students' skills.
KEYWORDS:Motivation, Perception, Internship Experience, Students’ Intention, Tax Brevet Certification
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