Journal of Contemporary Accounting
Volume 4 Issue 2, 2022

The determinant factors influencing accounting students’ interest in tax career

Umi Sulistiyanti (Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia)
Sheila Kurniawan (Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia)
Arif Fajar Wibisono (Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia)



Article Info

Publish Date
08 Nov 2022

Abstract

This research is to examine the influences of professional perception, self-ability, career expectation, and brevet tax training on the students’ interest in tax career. The population of this research is Class 2017 and Class 2018 students of Accounting Study Program of Universitas Islam Indonesia. The number of samples is 90 students who were collected using purposive sampling method based on the criteria of having completed the taxation subject and brevet tax training. The data processing tool employed was IBM SPSS version 25. The findings show that professional perception, career expectation, and brevet tax training positively affect the interest of accounting students to have career in tax. However, self-ability does not show any influence on the students’ interest to have career in tax. This Research is expected to be a consideration for educational institutios to motivate students to have a career in taxation.

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Journal Info

Abbrev

JCA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Contemporary Accounting (JCA) is a peer-reviewed journal published three times a year (January-April, May-August, and September-December) by Master in Accounting Program, Faculty of Economics, Universitas Islam Indonesia. JCA is intended to be the journal for publishing articles reporting ...