Jurnal Akademi Akuntansi (JAA)
Vol. 8 No. 2 (2025): Jurnal Akademi Akuntansi (JAA)

Does job opportunities moderate self-confidence and tax knowledge on accounting student interest as tax consultant?

Suyanto (aculty of Economics, Sarjanawiyata Tamansiswa University, Yogyakarta, Indonesia)
Atikah Nur 'Aini (Faculty of Economics, Sarjanawiyata Tamansiswa University, Yogyakarta, Indonesia)
Fuadhillah Kirana Putri (Faculty of Economics, Sarjanawiyata Tamansiswa University, Yogyakarta, Indonesia)



Article Info

Publish Date
29 May 2025

Abstract

Purpose: The main objective of this study is to investigate how self-confidence and knowledge of taxation impact the accounting students’ interest in pursuing careers as tax consultants and also considering the influence of job opportunities as the moderating factor. Methodology/approach: The study involved accounting students from universities across Indonesia. A snowball sampling method was employed to gather data from 371 respondents across 54 institutions. IBM SPSS Statistics 25 was employed to conduct a linear regression analysis for data processing, while Miscrosoft Excel was utilized for data tabulation. Findings: The findings demonstrate that both self-confidence and taxation knowledge significantly influence accounting students’ career interest as tax consultant. Moreover, the study reveals that job opportunities significantly moderate the relationship between self-confidence, taxation knowledge, and students career interest as tax consultant. Practical and Theoretical contribution/Originality: The research offers valuable insights for educational institutions and relevant stakeholders. These insights can be used to develop programs aimed at enhancing students taxation knowledge and self-confidence, ultimately fostering greater interest in pursuing a career as a tax consultant. Research Limitation: The study employed a questionnaire as the primary method for data collection. Questionnaires allow respondents to express their choices freely.

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Journal Info

Abbrev

jaa

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA ...