Faktor Yang Mempengaruhi Minat Mahasiswa Dalam Mengambil Sertifikasi Brevet Pajak Di Palembang

Antony Ruliff Salim
Cherrya Dhia Wenny (Universitas Multi Data Palembang)

MDP Student Conference
Vol 5 No 1 (2026): The 5th MDP Student Conference 2026

This study aims to analyze the role of tax literacy and conformity on accounting students' interest in obtaining tax certification, moderated by self-efficacy in the city of Palembang. This study uses a quantitative descriptive method and uses primary data obtained from respondents using a questionnaire. The sample size in this study was 96 respondents. Sampling in this study used purposive sampling. The sample criteria were students who had taken or were currently taking Advanced Taxation or Taxation II courses. The sample was distributed across three universities in the city of Palembang, namely Universitas Multi Data Palembang, Universitas Katolik Musi Charitas Palembang, and Universitas Muhammadiyah Palembang. This study found that tax literacy and social conformity moderated by self-efficacy play a positive role in students' interest in pursuing tax certification. The tool used in this study was SPSS 26.