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.
Authors
- Muhammad Majdi
- Adhitya Bayu Suryantara
Institutions
- University of Mataram (ID)
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
- Field-Weighted Citation Impact
- 0.00