Determinan Minat Berkarir Sebagai Akuntan Pajak: Studi Empiris pada Mahasiswa Akuntansi di Kota Mataram

This research aims to analyze the factors that influence the interest of accounting students in Mataram in pursuing a career as a tax accountant. The factors studied include motivation, financial rewards, tax knowledge, self-efficacy, and mastery of technology. By using Partial Least Square (PLS) analysis and a sample of 131 respondents, the research results show that motivation and knowledge of taxation have a significant influence on students' interest in pursuing a career in taxation. Students who have high motivation and a strong understanding of taxation tend to choose this career path. However, financial rewards, self-efficacy, and mastery of technology do not have a significant effect on career interest. These findings suggest that intrinsic factors, such as motivation and competence, play a greater role in shaping career interests, while extrinsic factors such as financial rewards and technology are considered secondary considerations.

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Publication Details

Journal
El-Mal Jurnal Kajian Ekonomi & Bisnis Islam
Published
2024-11-03
DOI
https://doi.org/10.47467/elmal.v5i11.5500
Primary Topic
Taxation and Compliance Studies
Type
article
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article

Determinan Minat Berkarir Sebagai Akuntan Pajak: Studi Empiris pada Mahasiswa Akuntansi di Kota Mataram

Muhammad Majdi, Adhitya Bayu Suryantara
El-Mal Jurnal Kajian Ekonomi & Bisnis Islam
Taxation and Compliance Studies
article

Determinan Minat Berkarir Sebagai Akuntan Pajak: Studi Empiris pada Mahasiswa Akuntansi di Kota Mataram

Muhammad Majdi, Adhitya Bayu Suryantara
article en

Abstract

This research aims to analyze the factors that influence the interest of accounting students in Mataram in pursuing a career as a tax accountant. The factors studied include motivation, financial rewards, tax knowledge, self-efficacy, and mastery of technology. By using Partial Least Square (PLS) analysis and a sample of 131 respondents, the research results show that motivation and knowledge of taxation have a significant influence on students' interest in pursuing a career in taxation. Students who have high motivation and a strong understanding of taxation tend to choose this career path. However, financial rewards, self-efficacy, and mastery of technology do not have a significant effect on career interest. These findings suggest that intrinsic factors, such as motivation and competence, play a greater role in shaping career interests, while extrinsic factors such as financial rewards and technology are considered secondary considerations.

El-Mal Jurnal Kajian Ekonomi & Bisnis IslamVol. 5(11)
University of Mataram (ID)
Decent work and economic growth
Openalex Percentile: Top 76%
Taxation and Compliance Studies
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Determinan Minat Berkarir Sebagai Akuntan Pajak: Studi Empiris pada Mahasiswa Akuntansi di Kota Mataram — Muhammad Majdi, Adhitya Bayu Suryantara · El-Mal Jurnal Kajian Ekonomi & Bisnis Islam (2024) | TGRS Research Map | TGRS