ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh motivasi
ekonomi dan persepsi mengikuti brevet pajak A dan B terhadap
keputusan pilihan berkarir di bidang perpajakan pada
mahasiswa dan alumni Prodi Akuntansi FEB UNJANI angkatan
tahun 2017-2022. Populasi dalam penelitian ini yaitu
mahasiswa dan alumni Prodi Akuntansi FEB UNJANI
berjumlah 1.283 orang dengan sampel penelitian berjumlah 93
orang. Data penelitian berasal dari sumber data primer dengan
teknik simple random sampling dan menggunakan uji regresi
linear berganda. Hasil penelitian menunjukkan bahwa secara
parsial variabel motivasi ekonomi berpengaruh positif terhadap
keputusan pilihan berkarir di bidang perpajakan sedangkan
variabel persepsi mengikuti brevet pajak A dan B tidak
berpengaruh terhadap keputusan pilihan berkarir di bidang
perpajakan. Namun secara simultan motivasi ekonomi dan
persepsi mengikuti brevet pajak A dan B berpengaruh positif
terhadap keputusan pilihan berkarir di bidang perpajakan.
Implikasi hasil penelitian menunjukkan bahwa mahasiswa dan
alumni memutuskan pilihan berkarir di bidang perpajakan
dengan mempertimbangkan motivasi ekonomi.

Kata Kunci: Motivasi Ekonomi, persepsi mengikuti brevet
pajak A dan B, keputusan pilihan berkarir di bidang perpajakan


ABSTRACT
This study aims to determine the effect of economic motivation
and perceptions of following tax brevets A and B on career
choice decisions in the field of taxation among students and
alumni of the FEB UNJANI Accounting Study Program class of
2017-2022. The population in this study is students and alumni
of the accounting study Program FEB UNJANI amounting to
1.283 people with a research sample of 93 people. The research
data is based on primary data with simple random sampling
technique and uses multiple linear regression tests. The results
showed that partially the economic motivation variable had a
positive effect on the decision to choose a career in the field of
taxation, while the variable perception of following tax
certificates A and B had no effect on the decision to choose a
career in the field of taxation. However, simultaneously
economic motivation and perceptions of following tax brevet A
and B have a positive effect on career choice decisions in the
field of taxation. The implications of the research results show
that students and alumni decide on career choices in taxation
by considering economic motivations.

Keywords: Economic motivation, perceptions of following tax
brevet A and B, career choice decisions in taxation