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Journal : Southeast Asia Journal of Graduate of Islamic Business and Economics

The Influence Of Motivation and Self Efficacy On Students' Interest In Careers In Taxation With Voluntability As Moderation Mensy Otelyo Kastanya; Mohammad Ilham; Irene Ipijei; Agus Nisfur Romdioni
SOUTHEAST ASIA JOURNAL oF GRADUATE OF ISLAMIC BUSINESS AND ECONOMICS Vol. 1 No. 3 (2023): Januari
Publisher : Pascasarjana, Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

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Abstract

This study aims to examine the effect of motivation and self-efficacy on student interest in a career in taxation with volunteerism as a moderating variable. The sampling technique in this study used purposive sampling, the samples obtained in this study were 50 students according to the criteria, namely students who took a tax concentration in the accounting department of the Faculty of Economics and Business at Musamus University. Data analysis technique uses Partial Least Square (PLS). The results showed that motivation had a positive effect on student interest in taxation (X1), Self Efficacy had a positive effect on student interest in taxation (X2), Volunteering did not moderate self-efficacy on student interest in taxation.