Exploring The Interplay of Perception, Motivation, Tax Knowledge, Professional Recognition, Work Environment, and Parental Support on Career Interest in Taxation
DOI:
https://doi.org/10.32493/jiaup.v13i1.45684Keywords:
Perception, Motivation, Tax Knowledge, Professional Recognition, Career Interest in TaxationAbstract
experts. This study aims to investigate the Accounting student's perception about their interest in working in the taxation sector. The several factors examined related to perception, motivation, tax knowledge, professional recognition, work environment, and parental support. This study uses a quantitative approach. The population in this scientific work is active students of the Accounting study program, at the Faculty of Economics and Management, Malahayati University who have taken or studied taxation courses. The sample of this study was 123 students. Data collection techniques using questionnaires. The sampling method was purposive sampling with a total of 100 respondents who were studying taxation. Using analysis technique the Partial Least Square (PLS) method for hypothesis testing. The findings reveal that Perception, Motivation, and Parental Support influence Interest in Working in the Taxation Sector. However, Tax Knowledge, Professional Recognition, and Work Environment have an insignificant influence, meaning they do not have much impact on Interest in Working in the Taxation Sector. Understanding these dynamics can help educational institutions and employers better tailor their outreach and support strategies to attract talent into the taxation field
ABSTRAK
Perpajakan merupakan bidang pendidikan vokasi yang mempersiapkan mahasiswa untuk menjadi ahli pajak. Penelitian ini bertujuan untuk mengetahui persepsi mahasiswa Akuntansi mengenai minat mereka untuk bekerja di bidang perpajakan. Beberapa faktor yang diteliti terkait dengan persepsi, motivasi, pengetahuan perpajakan, pengakuan profesional, lingkungan kerja, dan dukungan orang tua. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam karya ilmiah ini adalah mahasiswa aktif program studi Akuntansi, di Fakultas Ekonomi dan Manajemen, Universitas Malahayati yang telah mengambil atau mempelajari mata kuliah perpajakan. Sampel dari penelitian ini sebanyak 123 mahasiswa. Teknik pengumpulan data menggunakan kuesioner. Metode pengambilan sampel adalah purposive sampling dengan jumlah responden sebanyak 100 orang yang sedang menempuh mata kuliah perpajakan. Menggunakan teknik analisis metode Partial Least Square (PLS) untuk pengujian hipotesis. Temuan penelitian mengungkapkan bahwa Persepsi, Motivasi, dan Dukungan Orang Tua berpengaruh terhadap Minat Bekerja di Bidang Perpajakan. Namun, Pengetahuan Perpajakan, Pengakuan Profesional, dan Lingkungan Kerja memiliki pengaruh yang tidak signifikan, artinya tidak terlalu berdampak pada Minat Bekerja di Bidang Perpajakan. Memahami dinamika ini dapat membantu institusi pendidikan dan pemberi kerja untuk menyesuaikan strategi penjangkauan dan dukungan mereka dengan lebih baik untuk menarik talenta ke dalam bidang perpajakan.
Kata kunci: Persepsi, Motivasi, Pengetahuan Perpajakan, Pengakuan Profesional, Minat Bekerja di Bidang Perpajakan.
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