Does job opportunities moderate self-confidence and tax knowledge on accounting student interest as tax consultant?

Purpose: The main objective of this study is to investigate how self-confidence and knowledge of taxation impact the accounting students’ interest in pursuing careers as tax consultants and also considering the influence of job opportunities as the moderating factor. Methodology/approach: The study involved accounting students from universities across Indonesia. A snowball sampling method was employed to gather data from 371 respondents across 54 institutions. IBM SPSS Statistics 25 was employed to conduct a linear regression analysis for data processing, while Miscrosoft Excel was utilized for data tabulation. Findings: The findings demonstrate that both self-confidence and taxation knowledge significantly influence accounting students’ career interest as tax consultant. Moreover, the study reveals that job opportunities significantly moderate the relationship between self-confidence, taxation knowledge, and students career interest as tax consultant. Practical and Theoretical contribution/Originality: The research offers valuable insights for educational institutions and relevant stakeholders. These insights can be used to develop programs aimed at enhancing students taxation knowledge and self-confidence, ultimately fostering greater interest in pursuing a career as a tax consultant. Research Limitation: The study employed a questionnaire as the primary method for data collection. Questionnaires allow respondents to express their choices freely.