Analysis of Factors that Influence the Interest of Accounting Students in Choosing a Profession in the Field of Taxation

• Autores: Sulvariany Tamburaka, Intihanah ., Erwin Hadisantoso
• Localización: International Journal of Professional Business Review: Int. J. Prof.Bus. Rev., ISSN 2525-3654, ISSN-e 2525-3654, Vol. 8, Nº. 8, 2023 (Ejemplar dedicado a: Continuous publication; e02907)
• Idioma: inglés
• DOI: 10.26668/businessreview/2023.v8i8.3420
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• Resumen

  • Purpose: This study aims to determine the factors that influence the interest of accounting students in choosing a profession in the field of taxation.

      Theoretical framework:  In a narrow sense, the accounting  profession is the scope of work performed by accountants which usually consists of auditing, accounting, tax and management consulting work.

      Design/Methodology/Approach: This research used the solving method so that 68 samples were obtained from 207 accounting students of the class of 2019 who had completed taxation I and taxation II courses. The method of data collection uses questionnaires and documentation. Data analysis method using multiple linear regression analysis with the help of the SPSS 25 application.

      Findings:  This research is still limited to Halu Oleo University students only, so the research variables do not have good generalizability. Future researchers are expected to expand the object of research, for example comparing with other university students.

      Research, practical & social implications:  The results showed that (1) Perceptions of the Profession have a positive and significant effect on the Interest of Accounting Students (2) Financial Awards have a positive and significant effect on the Interests of Accounting Students (3) Self-Ability has a positive and significant effect on the Interest of Accounting Students (3) Perceptions of the Profession.

      Originality/Value: Financial Awards and Self-Ability are simultaneously positive and significant to the Interests of Accounting Students.

     

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