Abstract :
This study was conducted to determine whether there are differences in perception between tax concentration students and non-tax students concentration of taxation on the tax consultant profession at the University Bhayangkara
Surabaya. Population and sample in this research is a student of the Faculty of Economics, majoring in Accounting at the University Bhayangkara Surabaya which is divided into two parts. First, students who are currently taking or who
have taken tax concentrations and Second, non-taxation concentration. Based on the Mann Whitney test were carried out then the results of this study can be concluded that there are differences in perception between students and for tax consulting profession as a career, and taxes as science.