Faktor – Faktor Yang Berpengaruh Terhadap Nilai Mata Kuliah Bidang Pajak

Education has an important role in improving the quality of human resources to the level of professionalism. The most basic foundation in the establishment of a qualified professional, able to compete and have a competitive advantage can be achieved through higher education are able to integrate with the changes-changes that occur. Education is also an effort to develop human potential through education because people can have the ability and strength, which affects the physical, mental, ethical, and all aspects of human life. One of the aims of the vocational level of professionalism in higher education/program S1 is the field of taxation. The tax field is one of the courses that students learn accounting S1 program. The purpose of this research is to test empirically the influence of study habits, ability and effort, intellectual ability and teaching methods courses to the value of the tax field.

Population used in this study is the generation of accounting majors who had covered 2006 subjects in the tax field in the National Development University "Veteran" East Java, which numbered 195 students. Sampling technique using Simple Random Sampling, the sampling of how members of the population using random without regard to strata (levels) in this population members and obtained a sample of 66 respondents, the analysis used is multiple linear regression to test the hypothesis testing model and the test matches t.

From the results of tests conducted on the influence of study habits, ability and effort, intellectual ability and teaching methods to value the tax field courses, obtained the result that all four variables simultaneously to learn the habits, skills and effort, intellectual ability and teaching methods have a significant effect on value of the tax courses.