Persepsi, motivasi dan minat: potret karir perpajakan di mata mahasiswa akuntansi

Arnoldus Apriyano Hiburan (Universitas Mulawarman)
Jamaluddin Jamaluddin (Universitas Mulawarman)

Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Vol. 8 No. 2 (2026): Agustus 2026

This study aims to examine whether perception and motivation influence accounting students’ interest in pursuing a career in taxation. The population of this research consists of undergraduate accounting students at the Faculty of Economics and Business, Universitas Mulawarman. For sample determination, this study employed a non-probability purposive sampling method and obtained 100 respondents through online questionnaires. The research data used are primary, and hypothesis testing was conducted using SmartPLS as the data analysis tool. The results of this study indicate that the perception variable has a positive and significant effect on accounting students’ interest in pursuing a career in taxation, and the motivation variable also has a positive and significant effect on accounting students’ interest in pursuing a career in taxation.