ABSTRAK

PENGARUH PEMAHAMAN PERPAJAKAN, INTENSITAS PEMBERIAN TUGAS DAN GAYA BELAJAR TERHADAP HASIL BELAJAR AKUNTANSI PERPAJAKAN DENGAN MOTIVASI BELAJAR SEBAGAI VARIABEL MODERATING PADA MAHASISWA PENDIDIKAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS NEGERI  SURABAYA

Nama                                 : Listiana Aristianti
NIM                                    : 15080304086
Program Studi                  : S-1 Pendidikan Akuntansi
Jurusan                              : Pendidikan Ekonomi
Fakultas                             : Ekonomi
Nama Lembaga                : Universitas Negeri Surabaya
Pembimbing                     : Dr. Agung Listiadi, S.Pd., M.Ak

Penelitian ini dilakukan untuk mengetahui pengaruh pemahaman perpajakan, intensitas pemberian tugas dan gaya belajar terhadap hasil belajar akuntansi perpajakan, motivasi belajar dapat memperkuat / memperlemah pengaruh pemahaman perpajakan terhadap hasil  belajar akuntansi perpajakan, motivasi belajar dapat memperkuat / memperlemah intensitas  pemberian tugas terhadap hasil belajar akuntansi perpajakan, dan motivasi belajar dapat memperkuat / memperlemah pengaruh gaya belajar terhadap hasil belajar akuntansi perpajakan pada mahasiswa pendidikan akuntansi fakultas ekonomi Universitas Negeri Surabaya.  Populasi penelitian ini Mahasiswa pendidikan akuntansi angkatan 2015 dan 2016. Sampel yang digunakan adalah 100 mahasiswa dan dipilih menggunakan teknik purposive sampling. Teknik analisis data menggunakan metode alternatif  Structural Equation Model Partial Least Square (SEM PLS) dengan software SmartPLS 2.0.
               Hasil Penelitian menjelaskan bahwa tidak terdapat pengaruh antara pemahaman perpajakan terhadap hasil belajar akuntansi perpajakan, terdapat pengaruh antara intensitas pemberian tugas terhadap hasil belajar akuntansi perpajakan, tidak terdapat pengaruh gaya belajar terhadap hasil belajar akuntasi perpajakan, motivasi belajar tidak memoderasi pengaruh antara pemahaman perpajakan terhadap hasil belajar akuntansi perpajakan, motivasi belajar memoderasi pengaruh antara intensitas pemberaian tugas terhadap hasil belajar akuntansi perpajakan, dan motivasi belajar memoderasi pengaruh antara gaya belajar dan hasil belajar akuntansi perpajakan.

Kata Kunci : Pemahaman Perpajakan, Intensitas Pemberian
                       Tugas, Gaya Belajar, Motivasi Belajar, Hasil Belajar
                      Akuntansi Perpajakan.

ABSTRACT

THE EFFECT OF TAXATION UNDERSTANDING, INTENSITY OF ASSIGNMENT OF ASSIGNMENTS AND LEARNING STYLE ON TAX ACCOUNTING LEARNING OUTCOMES WITH LEARNING MOTIVATION AS A MODERATING VARIABLE IN ACCOUNTING EDUCATION STUDENTS FACULTY OF ECONOMIC SURABAYA STATE UNIVERSITY

Name                              : Listiana Aristianti
Student number           : 15080304086
Major                              : Undergraduate of Accountings   
                                           Education
Department                  : Economics
Faculty                           : Economics
Name of Institution    : Universitas Negeri Surabaya

This study was conducted to determine the effect of understanding taxation, intensity of assignment and learning styles on learning outcomes of taxation accounting, learning motivation can strengthen or weaken the influence of understanding taxation on learning outcomes in tax accounting, learning motivation can strengthen or weaken the intensity of assigning tax learning , and learning motivation can strengthen or weaken the influence of learning styles on learning outcomes of tax accounting in the accounting faculty of economics at Surabaya State University. The population of this study was accounting education students of the class of 2015 and 2016. The sample used was 100 students and was selected using a purposive sampling technique. The data analysis technique uses an alternative method of Structural Equation Model Partial Least Square (SEM PLS) with SmartPLS 2.0 software.

     The results of the study explained that there was no influence between understanding taxation on learning outcomes of taxation accounting, there was an influence between the intensity of assignment on tax accounting accounting learning outcomes, there was no effect of learning styles on taxation accounting learning outcomes, learning motivation did not moderate the influence of understanding taxation on learning outcomes tax accounting, learning motivation moderates the influence between the intensity of assignment on the learning outcomes of taxation accounting, and learning motivation moderate the influence of learning styles and learning outcomes on tax accounting.

Keywords : Understanding of Taxation, intensity of assignment, Learning Styles, Learning   
                       Motivation, Learning Outcomes.