Determinants of Students’ Intention to Become  Tax Consultants

Selfira  Salsabilla

doi:10.32534/jpk.v12i2.7000

Penulis

Selfira Salsabilla Faculty of Business and Economic, Universitas Islam Indonesia , Faculty of Business and Economic, Universitas Islam Indonesia

DOI:

https://doi.org/10.32534/jpk.v12i2.7000

Kata Kunci:

Theory of Planned Behavior, Social Cognitive Career Theory, Labor Market Considerations, Self-efficacy Technical Skill, Tax Consultant

Abstrak

Tujuan Utama– Penelitian ini bertujuan untuk menganalisis pengaruh pertimbangan pasar kerja, norma subjektif, self-efficacy-kemampuan teknis, dan outcome expectation terhadap niat menjadi konsultan pajak.

Metode–PenelitianMetode – Penelitian ini menggunakan metode kuantitatif dengan pendekatan Structural Equation Modelling (SEM). Sampel penelitian terdiri dari 170 mahasiswa prodi Akuntansi Perpajakan UII.

Temuan Utama – Hasil penelitian menunjukkan bahwa niat mahasiswa untuk menjadi konsultan pajak lebih dipengaruhi oleh norma subjektif dan outcome expectation. Namun demikian, tidak ditemukan pengaruh pertimbangan pasar kerja dan self-efficacy kemampuan teknis terhadap niat menjadi konsultan pajak.

Implikasi Teori dan Kebijakan – Hasil penelitian menunjukkan bahwa lingkungan sekitar menjadi faktor yang pengaruh untuk menjadi konsultan pajak. Oleh karenanya penting bagi akademisi untuk memberikan informasi memadai mengenai peran profesi konsultan pajak masa kini. Selain itu, hasil penelitian ini dapat menjadi dasar bagi perusahaan yang hendak merektut konsultan pajak untuk memberikan kompensasi dan imbalan yang sesuai dengan pekerjaan mereka.

Kebaruan Penelitian – Penelitian ini mengelaborasi Theory of Planned Behavior (TPB) dan Social Cognitive Career Theory (SCCT) untuk menggali niat mahasiswa menjadi konsultan pajak.

Kata Kunci: Theory of Planned Behavior, Social Cognitive Career Theory, Pertimbangan Pasar Kerja, Self-efficacy Kemampuan Teknis, Konsultan Pajak.

Unduhan

Data unduhan tidak tersedia.

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