Mulyanto, Diah Ayu Susanti, Alicia Fenny Savatra

Analysis of Factors Influencing Career Interest in Taxation

Introduction

Analysis of factors influencing career interest in taxation. Discover factors influencing accounting students' tax career interest: perceptions, tax knowledge, self-confidence, and job market considerations. Positive impact shown.

Abstract

Graduates in accounting are expected to possess both soft and hard skills, particularly in taxation. This study aims to examine the influence of perceptions of taxation, tax knowledge, self-confidence, and job market considerations on students’ interest in pursuing a career in taxation. The research was conducted among accounting students from universities in Kudus Regency, using purposive sampling with 313 respondents who had taken taxation courses. The data analysis method used was structural equation modelling with partial least squares (SEM-PLS), processed using smart-PLS 4.1.0.2. The results show that perceptions of taxation, tax knowledge, self-confidence, and job market considerations all have a positive effect on students' career interest in the field of taxation. This study highlights the importance of both cognitive and psychological factors in shaping students’ career aspirations. Additionally, it offers insight into how perceptions and confidence, alongside external market considerations, contribute to professional interest in taxation. The findings provide valuable input for educators and policymakers to better design curriculum and career guidance. This research contributes to the limited empirical literature on tax career interest among Indonesian accounting students and underscores the relevance of aligning educational outcomes with labor market demands.   Abstrak - Lulusan akuntansi dituntut memiliki hard skill dan soft skill, khususnya di bidang perpajakan. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi tentang perpajakan, pengetahuan perpajakan, kepercayaan diri, dan pertimbangan pasar kerja terhadap minat berkarir di bidang perpajakan. Kompetensi dan keterampilan di bidang perpajakan menjadi faktor penting dalam mencetak lulusan profesional yang mampu bersaing di dunia kerja. Penelitian dilakukan pada mahasiswa akuntansi di perguruan tinggi di Kabupaten Kudus dengan metode purposive sampling, melibatkan 313 responden yang telah menempuh mata kuliah perpajakan. Analisis data menggunakan metode SEM-PLS dengan bantuan software SMART-PLS 4.1.0.2. Hasil penelitian menunjukkan bahwa keempat variabel independen memiliki pengaruh positif terhadap minat karir di bidang perpajakan. Temuan ini menunjukkan pentingnya penguatan persepsi positif, peningkatan pengetahuan, serta pengembangan kepercayaan diri dan pemahaman tentang pasar kerja untuk membentuk minat karir mahasiswa. Penelitian ini juga menyoroti bagaimana pendekatan strategis dan psikososial dapat memperkuat kesiapan lulusan dalam menghadapi tantangan profesi perpajakan di masa depan. Kontribusi ini relevan bagi pengembangan kurikulum dan kebijakan pendidikan tinggi akuntansi di Indonesia.

Review

This paper, titled 'Analysis of Factors Influencing Career Interest in Taxation,' addresses a pertinent issue within accounting education and career development: understanding what drives students' interest in a taxation career. The study meticulously investigates the influence of perceptions of taxation, tax knowledge, self-confidence, and job market considerations on accounting students' career aspirations in this specialized field. Focusing on a sample of 313 accounting students from Kudus Regency, Indonesia, who have completed taxation courses, the research employs Structural Equation Modelling with Partial Least Squares (SEM-PLS) to analyze the complex interplay of these factors. This approach provides a robust framework for assessing the relationships proposed. The findings of this study are significant, demonstrating that all hypothesized factors – perceptions of taxation, tax knowledge, self-confidence, and job market considerations – positively influence students' interest in a tax career. This empirical evidence underscores the multi-faceted nature of career choice, highlighting both cognitive (tax knowledge, job market awareness) and psychological (perceptions, self-confidence) dimensions. The research effectively contributes to the limited empirical literature on tax career interest, particularly within the Indonesian context, offering valuable localized insights. Moreover, its practical implications are notable, providing actionable intelligence for educators and policymakers to refine curriculum design and enhance career guidance programs, ensuring better alignment between educational outcomes and the demands of the labor market. While the study offers valuable insights, some avenues for further research could enhance its scope and generalizability. The focus on a specific region (Kudus Regency) might limit the immediate transferability of findings to other diverse geographical or educational contexts within Indonesia or beyond. Future studies could explore cross-regional comparisons or incorporate longitudinal designs to track how these factors evolve over students' academic journeys. Additionally, while the paper identifies positive influences, exploring potential moderating or mediating variables, or even negative influences on tax career interest, could offer a more nuanced understanding. Nevertheless, this research provides a solid foundation for future work, effectively highlighting the critical elements in cultivating accounting students' interest in the vital field of taxation.

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