Proceedings of the First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018)

<Previous Article In Volume
Next Article In Volume>

Factors Determining Learning Difficulties in Taxation Course at Politeknik Negeri Padang

Authors
Desi Handayani, Efrizal Syofyan, Marwan Marwan
Corresponding Author
Desi Handayani
Available Online July 2018.
DOI
10.2991/piceeba-18.2018.4How to use a DOI?
Keywords
students’ academic performance, learning difficulties, taxation course, psychology factor and peer support
Abstract

Taxation course is first offered in Diploma of Accounting program at the third semester after where the students learn the basic concepts of accounting and business. The curriculum main concerns are on accounting and strong conceptual materials for tax analysis. In fact, Taxation 2 course contributes the lowest academic performance of the college students for the last three years in Politeknik Negeri Padang. As such, the objective of this study is to examine factors affecting learning difficulties in Taxation 2 course for accounting diploma students at Politeknik Negeri Padang. A survey questionnaires was carried out involving 71 students of Taxation 2 course. This study used exploratory analysis factor where 10 variables reduce into 4 main factors. The results of the study show family's support factor is the main determinant for learning difficulties in Taxation 2. Whereas, learning psychology factor (comprises learning independence, learning interest and learning readiness) is the lowest determinant for learning difficulties in Taxation 2. The other determinants are lectures’ support and peer support.

Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
July 2018
ISBN
978-94-6252-581-8
ISSN
2352-5428
DOI
10.2991/piceeba-18.2018.4How to use a DOI?
Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Desi Handayani
AU  - Efrizal Syofyan
AU  - Marwan Marwan
PY  - 2018/07
DA  - 2018/07
TI  - Factors Determining Learning Difficulties in Taxation Course at Politeknik Negeri Padang
BT  - Proceedings of the First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018)
PB  - Atlantis Press
SP  - 31
EP  - 36
SN  - 2352-5428
UR  - https://doi.org/10.2991/piceeba-18.2018.4
DO  - 10.2991/piceeba-18.2018.4
ID  - Handayani2018/07
ER  -