Determinant of Taxation Career Choice Among Student at Muhammadiyah University of Purwokerto
DOI:
https://doi.org/10.38035/dar.v4i1.3648Keywords:
Career Choice, Motivation, Perception, Taxation Career, Taxation KnowledgeAbstract
The growing number of taxpayers in Indonesia, without a proportional increase in taxation personnel, has increased the demand for taxation professionals and the relevance of taxation as a career choice for university students. However, students’ decisions to pursue careers in taxation are influenced by various factors that require further investigation. This study examines the effects of student perceptions, motivation, interest, and taxation knowledge on taxation career choices among students of the Faculty of Economics and Business at Universitas Muhammadiyah Purwokerto. Using a quantitative approach, primary data were collected through questionnaires from 222 active Accounting and Management students who had taken or were currently taking taxation courses. Data were analyzed using Partial Least Squares Structural Equation Modeling. This study provides empirical evidence on factors influencing taxation career choices in higher education. The results show that student perceptions, motivation, and interest have a positive and significant effect on taxation career choices, whereas taxation knowledge has no significant effect. These findings indicate that psychological factors are more influential than taxation knowledge in shaping students’ career preferences. Therefore, universities and taxation institutions should strengthen programs that enhance students’ perceptions, motivation, and interest in taxation-related careers. Future research should include additional variables and broader research settings to provide a more comprehensive understanding of taxation career choices.
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