Trending: Jurnal Manajemen dan Ekonomi
Vol. 4 No. 4 (2026): Oktober: Trending: Jurnal Manajemen dan Ekonomi

Pemahaman Literasi Perpajakan dan Motivasi Belajar terhadap Kesiapan Mahasiswa Menghadapi Dunia Kerja di Bidang Perpajakan dengan Growth mindset sebagai Variabel Moderasi pada Mahasiswa Akuntansi Universitas Bina Bangsa

Fretty C Sitinjak (Universitas Bina Bangsa)
Ulfi Jefri (Universitas Bina Bangsa)
Amyati Amyati (Universitas Bina Bangsa)



Article Info

Publish Date
01 Oct 2026

Abstract

The demands of digital transformation in the taxation sector require Accounting students to possess adequate work readiness from their academic years. This study aims to analyze the influence of tax literacy understanding and learning motivation on students' readiness to enter the workforce in the field of taxation, with Growth mindset serving as a moderating variable. This study employed a quantitative method using a survey approach and an explanatory research design. The population consisted of all active sixth- and eighth-semester students of the Accounting Study Program at Universitas Bina Bangsa in the 2025/2026 Academic Year, totaling 264 students. The sample was determined using a purposive sampling technique with the Slovin formula, resulting in 74 respondents. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression analysis and Moderated Regression Analysis (MRA). The findings indicate that tax literacy understanding and learning motivation each have a significant effect on students' readiness to enter the workforce in the field of taxation, both partially and simultaneously. Furthermore, Growth mindset was found to moderate the effects of both tax literacy understanding and learning motivation on students' work readiness. However, in the relationship between learning motivation and work readiness, the moderating effect of Growth mindset was found to weaken the relationship. These findings highlight the importance of strengthening tax literacy, learning motivation, and a Growth mindset simultaneously to better prepare students for careers in the field of taxation.

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Journal Info

Abbrev

Trending

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

kajian-kajian aktual seputar bidang manajemen dan bisnis dalam perspektif ekonomi konvensional maupun ekonomi syariah. Kajian-kajian tersebut diharapkan dapat memperkaya khasanah keilmuan di bidang manajemen dan bisnis sehingga dapat menjadi salah satu referensi bagi para akademisi, pemangku ...