Pengaruh Motivasi dan Literasi Perpajakan terhadap Minat Mahasiswa Menjadi Konsultan Pajak dengan Growth Mindset sebagai Moderasi
DOI:
https://doi.org/10.55606/jempper.v5i2.6429Keywords:
Growth Mindset, Motivation, Students’ Interest, Tax Consultant, Tax LiteracyAbstract
This study aims to analyze the effects of motivation and tax literacy on accounting students’ interest in pursuing a career as a tax consultant, with growth mindset as a moderating variable. The study is motivated by inconsistencies in prior findings and the need to better understand the cognitive and psychological factors underlying students’ career interests. A quantitative approach was employed using a survey method by distributing questionnaires to undergraduate accounting students from six universities in Denpasar City. Purposive sampling was applied, yielding 368 respondents. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS version 4. The results show that tax literacy and motivation have positive and significant effects on students’ interest in becoming tax consultants. Furthermore, growth mindset significantly moderates the effect of motivation on students’ interest, but does not moderate the effect of tax literacy on students’ interest. These findings indicate that tax knowledge is sufficiently strong to directly shape interest, whereas growth mindset primarily strengthens students’ motivational drive. Theoretically, this study supports the Theory of Planned Behavior (TPB) by demonstrating that cognitive and psychological factors play an important role in shaping career intentions. Practically, the findings are expected to inform universities in designing learning strategies and career development initiatives in the field of taxation.
References
Agas, Y. I. (2023). Persepsi, motivasi, dan pengetahuan perpajakan terhadap minat mahasiswa akuntansi menjadi konsultan pajak. Jurnal Lembaga Akuntansi, 3(1), 1–9. https://doi.org/10.55587/jla.v3i1.87
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Aqilah, S., Wolor, C. W., Utari, E. D., & Universitas Negeri Jakarta. (2025). Analisis efisiensi administrasi Core Tax Administration System (CTAS): Studi kasus pada PT X.
Dessyana Renarningtyas, A. W. A., & Putry, N. A. C. (2024). Pengaruh motivasi, self-efficacy, dan pengetahuan pajak terhadap minat berkarir sebagai konsultan pajak. Jurnal Ekonomi dan Bisnis, 18(3), 179–192. https://doi.org/10.53916/jeb.v18i3.88
Dewi, N. L. P. I. T. (2025). Pengaruh self-efficacy, subjective norms, dan pengetahuan perpajakan terhadap minat konsultan pajak.
Dweck, C. S. (2006). Mindset: The new psychology of success. Random House.
Ghozali, I. (2018). Aplikasi analisis multivariat dengan program IBM SPSS 23. Badan Penerbit Universitas Diponegoro.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM) (2nd ed.). Sage Publications.
Juliana, V. S. E. J. (2023). Faktor-faktor yang mempengaruhi minat mahasiswa program akuntansi untuk berkarir sebagai konsultan pajak. ECo-Buss, 5(3), 921–934.
Khairunnisa, S., & Kurniawan, R. (2020). Faktor-faktor yang mempengaruhi minat mahasiswa akuntansi untuk berkarir di bidang perpajakan. Jurnal Akuntansi Trisakti, 7(2), 175–190. https://doi.org/10.25105/jat.v7i2.7622
Khotmi, H., & Fauzi, A. K. (2026). Pengaruh kegunaan Coretax dan kemudahan akses terhadap minat karier mahasiswa akuntansi dengan mediasi literasi pajak. Jurnal Akuntansi dan Perpajakan, 6(1), 1–18.
Kusumadewi, D. R., & Dyarini, D. (2022). Pengaruh literasi pajak, modernisasi sistem administrasi, insentif pajak, dan moral pajak terhadap kepatuhan wajib pajak UMKM. Jurnal Akuntansi dan Keuangan, 10(2), 171. https://doi.org/10.29103/jak.v10i2.7182
Laily, R. N. (2023). Menjadikan growth mindset solusi bagi kesenjangan prestasi akademik di Indonesia. Jurnal Pendidikan, 2(2), 121–127.
Nasril, N. N. (2023). Urgensi mindset tumbuh (growth mindset) dalam meningkatkan motivasi belajar peserta didik. SALIHA: Jurnal Pendidikan & Agama Islam, 6(2), 355–369. https://doi.org/10.54396/saliha.v6i2.694
OECD. (2025). Revenue statistics in Asia and the Pacific 2025: Personal income taxation in Asia and the Pacific. OECD Publishing. https://doi.org/10.1787/6c04402f-en
Pangkalan Data Pendidikan Tinggi. (2025). Data perguruan tinggi Indonesia. https://pddikti.kemdiktisaintek.go.id/perguruan-tinggi
Prihartini, P. A., & Rachmawati, N. A. (2020). Pengaruh motivasi, efektivitas pembelajaran mata kuliah perpajakan, dan kesempatan kerja di bidang perpajakan terhadap minat mahasiswa akuntansi. Correspondencias & Análisis, 15018, 1–23.
Putri, C. F. (2025). The influence of accounting literacy and tax literacy on interest in becoming a tax consultant with growth mindset as a moderator. Jurnal Manajemen dan Perpajakan Kontemporer, 1(4), 153–168. https://doi.org/10.56858/jmpkn.v1i4.752
Rangratu, R., & Loupatty, L. G. (2024). Pengaruh motivasi, efektivitas pembelajaran perpajakan, dan literasi perpajakan terhadap minat mahasiswa berkarir di bidang perpajakan. Jurnal Ekonomi, Sosial & Humaniora, 6(2), 127–141.
Reza, M., Maulana, A., & As, H. (2024). The influence of taxation knowledge, motivation, perception, and self-efficacy on accounting students’ interest in a career as tax consultants. Journal of Accounting Studies, 4(6), 1227–1240.
Robbins, S. P., & Judge, T. A. (2017). Organizational behavior (17th ed.). Pearson.
Subu, D., & Tambun, S. (2024). Moderasi growth mindset atas pengaruh literasi akuntansi dan literasi perpajakan terhadap minat menjadi konsultan pajak. Jurnal Akuntansi dan Pendidikan, 9(1), 12–27.
Sugiyono. (2017). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Syahputri Zahra Addini, Fay, F. D., & Ramadani, S. (2023). Faktor psikologis dalam pembentukan minat karir mahasiswa. Tarbiyah: Jurnal Ilmu Pendidikan dan Pengajaran, 2(1), 161–166.
Syukur, F. R., Sitinjak, N. D., & Universitas Negeri Malang. (2025). Analisis minat karier bidang perpajakan berdasarkan motivasi, persepsi, dan pengetahuan pajak. Jurnal Akuntansi dan Keuangan, 7(1), 11–19.
Wijayanti, A. (2022). Pengaruh pendidikan pajak dan pengetahuan pajak terhadap persepsi mahasiswa tentang kepatuhan perpajakan. Braz Dent Journal, 33(1), 1–12.
Yakin, A. A., & Widayati, I. (2022). Pengaruh motivasi, mata kuliah perpajakan, dan literasi perpajakan terhadap minat mahasiswa berkarir di bidang perpajakan. Jurnal Pendidikan Akuntansi (JPAK), 10(2), 176–187. https://doi.org/10.26740/jpak.v10n2.p176-187
