Jane Monica Devi Alifia Sheren
Universitas Balikpapan

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Pengaruh Pengetahuan Perpajakan, Persepsi Mahasiswa, Self-Efficacy, dan Pertimbangan Pasar Kerja Terhadap Minat Berkarir di Bidang Perpajakan pada Mahasiswa Akuntansi Universitas Balikpapan Jane Monica Devi Alifia Sheren; Yudea; Dika Karlinda Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7028

Abstract

The research aims to identify the influence of tax knowledge, student perception, self-efficacy, and job market considerations on career interest in taxation in accounting students of the University of Balikpapan. The research was conducted at the University of Balikpapan. The research uses primary data types with data collection techniques through the distribution of questionnaires in google forms and directly. The sampling method used is the Purposive Sampling and the sample obtained was 166 respondents. The data analysis methods used in the study are Partial Least Square-Structure Equation Model (PLS-SEM) with the smartPLS3.0 application. The results of the study show that tax knowledge, student perception, self-efficacy, and the consideration of the job market each affects the interest in a career in taxation in accounting students of the University of Balikpapan.