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All Journal Jurnal Paradigma Ekonomika Inspiratif Pendidikan AVICENNA Journal Civics and Social Studies Journal of Classroom Action Research Jurnal teknologi Kesehatan Borneo Jurnal Borneo Akcaya : Jurnal Penelitian dan Pengembangan Pelayanan Publik Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Almufi Jurnal Pengabdian kepada Masyarakat Indonesian Journal of Applied Accounting and Finance Jurnal Mitrasehat Journal of Economics, Business, Management, Accounting And Social Sciences Jurnal Ekonomi Prioritas (JEKO) Jurnal Psikologi Pendidikan dan Pengembangan SDM Journal of Ekonomics, Finance, and Management Studies Jurnal Ragam Pengabdian Issues in Mathematics Educations (IMED)
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Journal : Indonesian Journal of Applied Accounting and Finance

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Motivational Determinants of Accounting Students’ Engagement in Tax Brevet Programs: Insights from a Behavioral Intention Framework Yudea; Karlinda Sari, Dika; Selviana
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.15099

Abstract

This study aims to analyze the influence of tax knowledge motivation, career motivation, and economic motivation on accounting students' interest in pursuing tax brevet certification, grounded in the Theory of Planned Behavior. Utilizing an explanatory quantitative approach, data was collected hybridly (147 face-to-face respondents and 129 online respondents) via structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling. The results confirm a significant positive influence of all three motivational factors, with tax knowledge motivation emerging as the strongest predictor, followed by career motivation and economic motivation. The findings indicate that students motivated to deepen their tax competency, enhance career prospects, and achieve financial stability are more inclined to pursue the program. However, a gap between high motivation and intention realization was identified, potentially attributed to financial constraints, time limitations, or insufficient institutional support. Consequently, educational institutions need to align academic programs with labor market demands and address implementation barriers to bridge the motivation-behavior gap in career-oriented education.
Co-Authors Abdurrahman, Muhammad Aji Ade Rosmalia Agustin Nengsih, Titin Ali Akbar Ananda Fathur Rahman Anggraini, Dessy Anita Aries Aslinda Aulia Bahraeni Candraningrat, Candraningrat Dika Karlinda Sari Dinar Sugiana Fitrayadi Efrina, Leni Elly, Trisnawati Harmawati ISNAWATI Johanis Padang Jumatin Karlinda Sari, Dika Khamalat Linda Suwarni M. Ismail Mas’ud B. Meldilianus N. J. Lenas Muh. Ilham Muh. Syata, Wahyu Muhammad Juwantho Lewa Muhammad Syafei, Muhammad Murni Murni Nia Murniati Nasrah Novembi Septiyanti Nur, A. Muafiah Nuratiqah Nurlina Nuzulul Pranaka, Resky Nanda Puspitasari Putri, Alifah Ananda Qotrun Nida Rahayu, Hanum Mukti Rahman, Rahmadani Restiani Riyan ROCHMAWATI Rusli Sabillah, Bellona Mardhatillah Said Fachry Assagaf Sianturi, Peronika Sinta Sitepu, Rika Mandasary Sudharyati, Neneng Usman Usman, Munjimayansari H. Yudea