Motivation for Taking the Tax Auditor (TA) Test of Student of Rajamangala University of Technology Lanna Tak

Abstract

The purpose of this research was to study the motivation for taking the tax auditor test (TA) of Rajamangala University of Technology Lanna Tak students, Faculty of Business Administration and Liberal Arts in Accounting at the last year of 97 students. Data were collected using a 5-level assessment scale questionnaire. The content validity was between 0.50-1. The statistics were descriptive and analytical statistics (Independent Samples t-Test). The results showed that most of the students were female and had age less than 23 years. Most of them had grades of 3.01-3.50 and selected to study with a transfer study plan with experienced professional internship. Most of the students prioritized the incentives and supporting rather than the method criteria and conditions. The results of the comparison between the group of four-year study plan students and the group of students with the transfer study plan found that the group of students in the transfer study plan had more incentives to take the tax auditor (TA) test than the four-year study plan students with a statistical significance at the 0.05 level.