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All Journal (JRAMB) Jurnal Riset Akuntansi Mercu Buana EKONOMI BISNIS
Sofia Atichasari, Anna
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Economics, Econometrics & Finance

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PENGARUH PERTIMBANGAN PASAR KERJA, RELAWAN PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP MINAT BERKARIR KONSULTAN PAJAK DENGAN EFIKASI DIRI SEBAGAI VARIABEL MODERASI Ayu Alvina, Asya; Sofia Atichasari, Anna; Ristiyana, Rida; Safri Yetmi, Yosi
EKONOMI BISNIS Vol. 30 No. 2 (2024): EKONOMI BISNIS
Publisher : Universitas Islam Syekh-Yusuf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33592/jeb.v30i2.7342

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial dan simultan variabel Pertimbangan Pasar Kerja, Relawan Pajak dan Pengetahuan Perpajakan terhadap Minat Berkarir Konsultan Pajak dengan Efikasi Diri sebagai variabel moderasi. Jenis penelitian yang digunakan dalam penelitian ini yaitu penelitian kuantitatif dengan teknik pengambilan sampel menggunakan sample random sampling, dengan jumlah sampel sebanyak 100 responden. Metode analisis data menggunakan Partial Least Square (PLS) dengan menggunakan software SmartPLS 3.0. Hasil penelitian ini secara simultan menunjukan Pertimbangan Pasar Kerja, Relawan Pajak dan Pengetahuan Perpajakan berpengaruh terhadap Minat Berkarir Konsultan Pajak, kemudian hasil penelitian secara parsial menunjukan Pertimbangan Pasar Kerja, Relawan Pajak tidak berpengaruh positif dan tidak signifikan terhadap Minat Berkarir Konsultan Pajak, sedangkan Pengetahuan Perpajakan berpengaruh positif dan signifikan terhadap Minat Berkarir Konsultan Pajak dan hasil pengujian efek moderasi menunjukan bahwa Efikasi Diri tidak mampu memoderasi pengaruh Pertimbangan Pasar Kerja, Relawan Pajak dan Pengetahuan Perpajakan Terhadap Minat Berkarir Konsultan Pajak.
KEPATUHAN WAJIB PAJAK: NORMA SUBJEKTIF, PERSEPSI KONTROL PERILAKU, KEPERCAYAAN PUBLIK, PERSEPSI KEADILAN PAJAK DAN NIAT MEMATUHI Ristiyana, Rida; Sofia Atichasari, Anna; Siti Andini, Fauziah
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 2: November 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i2.4572

Abstract

This study aims to determine the influence of subjective norms, perception of behavioral control, public trust, and perception of tax fairness on taxpayer compliance, with the intention of compliance serving as a mediating variable. The research type is quantitative, utilizing primary data collected through questionnaires. The population of this study is individual taxpayers registered at KPP Pratama Kosambi. The sampling technique used was incidental sampling, with a sample of 400 respondents. The data analysis method uses Partial Least Squares using SmartPLS 3 software. The study's results showed that subjective norms and public trust had a positive and significant effect on compliance intention. In contrast, the perceptions of behavioral control and tax fairness did not affect compliance intention. Then, the variables of subjective norms, perceived behavioral control, and public trust have a positive and significant effect on taxpayer compliance. In contrast, the perception of tax fairness does not affect taxpayer compliance. The results of the mediation effect test showed that the intention to comply could strengthen the influence of subjective norms and public trust on taxpayer compliance; however, the intention to comply could not mediate the perception of behavioral control or the perception of tax fairness on taxpayer compliance. This research has implications for the need for the Director General of Taxes and the Ministry of Finance to increase public trust through the transparency and integrity of the tax apparatus, and to strengthen the fair system of tax distribution, thereby creating professional and fair services. A public communication program that emphasizes the importance of social and moral roles in paying taxes will be more effective than simply affirming legal obligations. By strengthening tax-conscious beliefs, taxpayers' behavior will tend to be more compliant, and this is an effective strategy for increasing taxpayer
Co-Authors Ayu Alvina, Asya Rida Ristiyana Safri Yetmi, Yosi Siti Andini, Fauziah