The Influence of Tax Motivation, Perception, and Knowledge on Interest in Choosing a Career in Taxation (Study on Students of the Faculty of Economics and Business, Sam Ratulangi University, Department of Accounting)

This study aims to analyze the influence of motivation, perception, and knowledge of taxation on interest in choosing a career in taxation in students of the S1 Accounting Study Program, Faculty of Economics and Business, Sam Ratulangi University class of 2021 who have chosen a concentration in tax accounting. The research method used is quantitative with a descriptive approach and multiple linear regression analysis. The results of this study show that motivation and perception have a positive and significant influence on interest in choosing a career in the field of taxation. Meanwhile, tax knowledge has a positive but insignificant influence on this interest. Simultaneously, these three variables have a significant influence on the interest in choosing a career in the field of taxation. This study shows that psychological factors such as motivation and perception have a more dominant role compared to knowledge in ensuring students' career interests in the field of taxation.