Analisis Pengaruh Pengetahuan Pajak dan Motivasi Terhadap Minat Mahasiswa Berkarir di Bidang Perpajakan

Studi Kasus Mahasiswa Program Studi Akuntansi Universitas Teknologi Digital

Authors

  • Gina Yuniarti Universitas Teknologi Digital Bandung
  • Meilani Purwanti Universitas Teknologi Digital Bandung

DOI:

https://doi.org/10.51903/jupea.v6i1.5629

Keywords:

Tax Knowledge; Motivation; Career Interest; Students; Taxation

Abstract

This study aims to analyze the influence of tax knowledge and motivation on students’ career interest in the field of taxation. The background of this research is the low interest of accounting students to pursue careers in the tax sector. The research was conducted on students of the Accounting Study Program at Digital Technology University using a quantitative approach. Data were collected through questionnaires distributed to 159 respondents and analyzed using multiple linear regression. The results show that partially, tax knowledge has a positive and significant influence on students’ career interest, while motivation does not have a significant effect. However, simultaneously, tax knowledge and motivation have a positive and significant influence on students' career interest in taxation. These findings provide important implications for educational institutions and policymakers to enhance understanding and motivational factors in order to prepare qualified future tax professionals

References

Ajzen, I. (2005). Attitudes, Personality & Behavior (2nd Ed.). In Open University Press.

Debi Masri & Muammar Rinaldi. (2024). The Influence of Motivation and Tax Knowledge on Students’ Career Interests in Taxation. Outline Journal of Education, 3(1), 20–27. https://doi.org/10.61730/oje.v3i1.189

Icek Ajzen. (1991). The Theory of Planned Behaviour. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.47985/dcidj.475

Kato, T., Ikeda, R., & Koizumi, M. (2024). Urban , Planning and Transport Research Side effects of city branding: Differences in brand image and loyalty factors from the perspective of residents in 21 Japanese cities. Urban, Planning and Transport Research, 12(1). https://doi.org/10.1080/21650020.2024.2403382

Pratiwi, O. P., & Machdar, N. M. (2024). FAKTOR DETERMINAN PILIHAN BERKARIR DI BIDANG PERPAJAKAN. Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan, 2(2), 556–567. https://doi.org/10.70248/jakpt.v2i2.1581

Ramadhan, D. N., Hayat, N., & Wati, A. (2025). Pengaruh Persepsi, Motivasi, Minat, Dan Pengetahuan Tentang Pajak Mahasiswa Program Studi Akuntansi Terhadap Pilihan Berkarir Dibidang Perpajakan.

Safitri, A. M. (2023). Pengaruh Persepsi, Motivasi, Self Efficacy, Pengetahuan Pajak, dan Pertimbangan Pasar Kerja terhadap Minat Berkarir di Bidang Perpajakan. INCOME, 4(2), 147–161. https://doi.org/10.38156/akuntansi.v4i2.164

Sugiyono. (2019a). Metode Penelitian, Kuantitatif Kualitatif dan R & D (p. 346). Penerbit Alfabeta.

Sugiyono. (2019b). Metodologi Penelitian Kuantitatif Dan R%D. In Metodologi Penelitian Kuantitatif Dan R%D. Alfabeta.

Vishwamitra, I. G. N. P., & Mimba, N. P. S. H. (2025). Pengaruh Pengetahuan Perpajakan, Penghargaan Finansial, dan Efikasi Diri terhadap Minat Mahasiswa Akuntansi Berkarier di Bidang Perpajakan. Jurnal Samudra Ekonomi dan Bisnis, 16(01), 59–69. https://doi.org/10.33059/jseb.v16i01.10143

Downloads

Published

2026-01-16

Issue

Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi

Section

Articles

License

Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.