Faktor yang Memengaruhi Minat Mahasiswa Berkarir Sebagai Konsultan Pajak

Factors that Influence Students Interest in a Career as a Tax Consultant

Penelitian ini dilakukan untuk mengetahui pengaruh self efficacy, pertimbangan pasar kerja, penghargaan finansial dan program relawan pajak pada minat mahasiswa berkarir sebagai konsultan pajak. Penelitian ini mempergunakan data primer kuantitatif yang diperoleh dari tanggapan kuesioner yang disusun menggunakan five-likert scale. Populasi penelitian merupakan mahasiswa Fakultas Ekonomi Perguruan Tinggi di Surabaya yang pernah menjadi relawan pajak. Teknik non-probability sampling dengan metode purposive sampling digunakan untuk menentukan pengambilan sampel sehingga diperoleh 125 sampel yang dianalisis dengan metode SEM-PLS memakai aplikasi SmartPLS 4.1. Hasil riset mengemukakan bahwa minat mahasiswa berkarir sebagai konsultan pajak dipengaruhi oleh self efficacy dan pertimbangan pasar kerja. Sedangkan penghargaan finansial dan program relawan pajak tidak memengaruhi minat mahasiswa berkarir sebagai konsultan pajak. Penelitian selanjutnya diharapkan dapat menambahkan variabel independen yang dinilai dapat mendorong minat berkarir mahasiswa, seperti pengetahuan perpajakan dan pelatihan profesional.

Kata kunci: keyakinan diri; pasar kerja; penghargaan finansial; program relawan pajak;minat mahasiswa

The research was conducted to determine the effect of self efficacy, job market considerations, financial rewards and tax volunteer programs on students’ desire or interest in a career as a tax consultant. This research uses quantitative primary data obtained from questionnaire responses that are arranged using a five-likert scale to be analyzed. The research population is students from Faculty of Economics, Universities in Surabaya who have tax volunteered. Non-probability sampling technique with purposive sampling method was used to determine sampling so that 125 samples were obtained. Respondent data was analyzed using the SEM-PLS method with the SmartPLS 4.1 application. The research result suggest that students’ desire or interest in a career as a tax consultant is influenced by self efficacy and job market considerations. Meanwhile, financial rewards and tax volunteer programs do not affect students’ interest in a career as a tax consultant. Future research is expected to add independent variables that are considered to encourage student career interest, such as taxation knowledge and professional training.

Keywords : self efficacy; job market; financial reward; tax volunteer programs; students’ interest