The low number of tax officers in Indonesia is a great opportunity for economics graduates to consider choosing a career in taxation. Economics scholars consider that a career in taxation is quite difficult. Therefore economics students are expected to have motivation and intelligence in facing challenges and difficulties. This study aims to test whether adversity intelligence and self-motivation have a positive effect on career interest in taxation. In addition, this study also aims to test whether understanding Tri-Nga can strengthen the effect of adversity intelligence and self-motivation on career interest in taxation. The research sample was 227 students of the Faculty of Economics at Tamansiswa Universities throughout Indonesia. Hypothesis testing was carried out using multiple linear regression and moderated regression analysis (MRA). The results of the study prove that adversity intelligence and self-motivation have a positive effect on career choices in the field of taxation and understanding Tri-Nga can strengthen the positive influence of adversity intelligence and self-motivation on career intentions in the field of taxation.

This study aims to examine the effect of tax knowledge motivation, career motivation, quality motivation, social motivation, economic motivation and achievement motivation on students' interest in taking tax brevets. The samples in this study were obtained from accounting collage students class of 2019-2022 throughout Indonesia by using convenience sampling method. The number of samples used was 221 respondents. This research method use multiple linear regression analysis. The results of the study show that tax knowledge motivation, career motivation, quality motivation and achievement motivation have a positive effect on students' interest in taking tax brevets. Therefore, social motivation and economic motivation have no effect on students' interest in taking tax brevets. This research is expected to provide additional information for tertiary institutions regarding the high interest of students in taking tax brevets. This research is also expected to influence accounting students to take tax brevets so that they can improve their competence in the field of taxation.

Forced Distribution Rating System (FDRS) is a performance appraisal system that forces supervisors to distribute employee rating results according to predetermined categories. FDRS aims to distinguish high, average, and low-performing employees so that low-performing employees can be identified. In practice, the supervisor experiences problems in assessing low-performing employees because the supervisor often does not have any data about these employees, so that bias cannot be avoided. By using the Equity Theory and Social Comparison Theory, this study aims to test empirically the role of information accuracy and outcome transparency as control systems in minimizing bias in FDRS. This study used a web-based experimental method with a 2x2 design between subjects with two information accuracy treatments (high and low) and two outcome transparency treatments (high and low). The results showed that high information accuracy affects the supervisor's intentions to avoid bias in FDRS. The results also indicate that the high outcome transparency strengthens the supervisor's intentions to avoid bias in FDRS when the information accuracy is relatively high. The highest tendency for a supervisor to do bias in FDRS is in a condition when there is low information accuracy with a high level of outcome transparency