STUDI PERSEPSI MAHASISWA AKUNTANSI TERHADAP PENTINGNYA SERTIFIKAT BREVET PAJAK

Abstract

This study aims to examine accounting students’ perceptions regarding the importance of obtaining a tax brevet certification in preparing for professional careers. Tax brevet certification is considered an added value for accounting graduates, particularly in the fields of taxation and tax consultancy. The research employs a quantitative approach through the distribution of questionnaires to final-year accounting students. The findings reveal that most students acknowledge the significance of the tax brevet certificate as a means of enhancing professional competence. Factors such as understanding of taxation, readiness to enter the job market, and support from educational institutions influence their perceptions. In conclusion, the tax brevet certificate is perceived as a vital tool in increasing the competitiveness of accounting graduates in the workforce.