The Importance of Research
Recently, the government is increasing the target of state revenue in the tax sector. In order to achieve this goal, many employees in the field of taxation are needed. However, the need for many employees in the field of taxation is not matched by the availability of adequate labor resources, especially from academic tertiary institutions. Because of these problems, it is necessary to study the factors that encourage student interest in a career in taxation.
Research purposes
This study aims to find empirical evidence of the effect of experience as a tax volunteer, self-efficacy, tax knowledge, and labor market considerations on student interest in a career in taxation.
Research methods
This study uses a quantitative approach to the survey method. The sampling technique used is saturated sampling, with a total sample of 101. Data collection uses a questionnaire distributed online via the Google form. The data obtained were analyzed using multiple regression.
Research result
The results of the study prove that experience as a tax volunteer and selfefficacy have a significant positive effect on interest in a career in the field of taxation, knowledge of taxation has an insignificant positive effect on a career interest in taxation, while consideration of the job market has a significant negative effect on interest in a career in the field of taxation. In addition, experience as a tax volunteer has a significant positive effect on self-efficacy, and self-efficacy mediates a significant positive effect on tax knowledge on career interest in taxation.
Keywords: Experience as a Tax Volunteer, Self Efficacy, knowledge of Taxation and Labor Market Considerations, Student Career Interest in Taxation