Detail Cantuman

This research aims to examine the influence of understanding taxation, intensity
of assignments and learning motivation on learning outcomes with learning style
as a moderating variable. This type of research is quantitative where researchers
use primary data with data collection techniques through questionnaires. The
research population was accounting students at the Syekh-Yusuf Islamic
University. The sampling technique used purposive sampling, with a sample size
of 80 respondents. The data analysis method uses Partial Least Square (PLS)
using SmartPLS 3.0 Software. The results of this research simultaneously show
that understanding of taxation, intensity of assignments and learning motivation
influence learning outcomes, then partial research results show that
understanding of taxation, intensity of assignments and learning motivation have
a positive and significant influence on learning outcomes, while learning style has
no influence on learning outcomes. The results of testing the moderation effect
show that learning style is unable to moderate the influence of understanding
taxation, intensity of assignments and learning motivation on the learning
outcomes of tax accounting students at the Syekh-Yusuf Islamic University.