AKUNTANSI DEWANTARA
Vol 10 No 1 (2026): Vol 10 No 1 (2026): AKUNTANSI DEWANTARA VOL. 10 NO 1 APRIL 2026

PENGARUH MOTIVASI EKONOMI DAN PELATIHAN BREVET TERHADAP MINAT MAHASISWA MENJADI KONSULTAN PAJAK DENGAN PELUANG KARIR SEBAGAI VARIABEL MODERASI

Ina Destiana (Universita Sarjanawiyata Tamansiswa)



Article Info

Publish Date
30 Apr 2026

Abstract

This study aims to analyze the influence of economic motivation and tax brevet training on students' interest in becoming tax consultants, with career opportunities as a moderating variable. The background of this research is the low interest of accounting students in pursuing a career as a tax consultant, despite the significant career opportunities in this field. This study uses a quantitative approach with a survey method through questionnaires distributed to 100 accounting students in Yogyakarta. The sampling technique used is purposive sampling, and the data were analyzed using moderation regression analysis. The results show that economic motivation and tax brevet training have a positive and significant effect on students' interest in pursuing a career as a tax consultant. Furthermore, career opportunities significantly moderate the relationship between economic motivation and brevet training on students' interest. These findings highlight the importance of increasing awareness of economic benefits, relevant training, and promoting promising career prospects to encourage student interest in the tax consulting profession.

Copyrights © 2026






Journal Info

Abbrev

akuntansidewantara

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Dewantara Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa merupakan media publikasi karya ilmiah. Jurnal ini akan kami terbitkan secara berkala untuk setiap periode (April dan Oktober) tiap tahunnya. Tujuan Jurnal Akuntansi Dewantara Fakultas Ekonomi adalah untuk ...