IDEAS home Printed from https://ideas.repec.org/a/uii/jcauii/v4y2022i2p95-105id24367.html
   My bibliography  Save this article

The determinant factors influencing accounting students’ interest in tax career

Author

Listed:
  • Umi Sulistiyanti
  • Sheila Kurniawan
  • Arif Fajar Wibisono

Abstract

This research is to examine the influences of professional perception, self-ability, career expectation, and brevet tax training on the students’ interest in tax career. The population of this research is Class 2017 and Class 2018 students of Accounting Study Program of Universitas Islam Indonesia. The number of samples is 90 students who were collected using purposive sampling method based on the criteria of having completed the taxation subject and brevet tax training. The data processing tool employed was IBM SPSS version 25. The findings show that professional perception, career expectation, and brevet tax training positively affect the interest of accounting students to have career in tax. However, self-ability does not show any influence on the students’ interest to have career in tax. This Research is expected to be a consideration for educational institutios to motivate students to have a career in taxation.

Suggested Citation

  • Umi Sulistiyanti & Sheila Kurniawan & Arif Fajar Wibisono, 2022. "The determinant factors influencing accounting students’ interest in tax career," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 4(2), pages 95-105.
    • Handle: RePEc:uii:jcauii:v:4:y:2022:i:2:p:95-105:id:24367
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JCA/article/view/24367/14669
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uii:jcauii:v:4:y:2022:i:2:p:95-105:id:24367. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JCA/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.