Factors Affecting the Compliance Level of UKT (Tuition Fee) Payment among Undergraduate Students at STIE AMKOP Makassar

  • Maya STIE Amkop Makassar
  • Rahmawati STIE Amkop Makassar
  • Dian Indriani STIE Amkop Makassar
Keywords: Compliance Level, Tuition Fees, Student Internal Factors, Single Tuition Fee, Payment

Abstract

Purpose: this study aimed to identify the factors influencing student compliance in paying the single tuition fee (UKT).

Research Design and Methodology: a quantitative approach was employed using a structured questionnaire to measure compliance levels. Data were collected from sixth-semester undergraduate students of the 2022 intake, with a sample of 70 respondents representing all majors. A proportionate stratified random sampling technique was applied, dividing the population by major and randomly selecting 50% from each stratum.

Findings and Discussion: the results revealed that economic factors, social factors, and internal student factors significantly affected the level of compliance in tuition fee payments. These findings highlight the multidimensional nature of compliance, where financial capacity, peer influence, and personal responsibility collectively shape payment behavior.

Implications: this study underscores the importance of considering both external and internal determinants in designing policies to improve tuition fee compliance. Institutions may benefit from targeted interventions addressing financial support, social awareness, and student motivation. Future research could expand the scope by examining longitudinal data or exploring additional psychological and institutional variables.

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Published
2026-02-24
How to Cite
Maya, Rahmawati, & Dian Indriani. (2026). Factors Affecting the Compliance Level of UKT (Tuition Fee) Payment among Undergraduate Students at STIE AMKOP Makassar. Point of View Research Management, 7(1), 152 - 157. Retrieved from https://journal.accountingpointofview.id/index.php/POVREMA/article/view/416