Job Prospect and Intention on Tax Consultant Profession

Alimbudiono, Ria Sandra and Wardhani, Aulia Wahyu (2022) Job Prospect and Intention on Tax Consultant Profession. BAJ (Behavioral Accounting Journal), 5 (2). pp. 158-168. ISSN 2615-7004

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Abstract

This study aimed to investigate accounting students' perceptions of job prospects and their intention in becoming tax consultants at University X. This study employed an exploratory qualitative approach. Questionnaires were distributed to all accounting students at University X to determine research participants. Twenty students were willing to engage in this study. The data collection was collected by means of interviews for 40 minutes. The results showed that the majority of students' perceptions of job prospects were influenced by people's opinion, including parents, teachers, siblings, friends, and even family friends. While the remaining was influenced by internet, social media, experience, working place and community’s point of view. Besides, the factor that enhance the students’ intention in becoming tax consultant were the passion on tax consultant profession itself, result expectation, and self-efficacy. Hence for further study, it was advised to investigate the discrepancy in tax application between Java and regions outside of Java island that required actions from relevant authorities. Penelitian ini bertujuan untuk menyelidiki persepsi mahasiswa akuntansi tentang prospek kerja dan niat mereka untuk menjadi konsultan pajak di Universitas X. Penelitian ini menggunakan pendekatan kualitatif eksploratif. Kuesioner didistribusikan ke semua mahasiswa akuntansi di Universitas X untuk menentukan peserta penelitian. Dua puluh mahasiswa bersedia untuk terlibat dalam penelitian ini. Pengumpulan data dikumpulkan dengan cara wawancara selama 40 menit. Hasil penelitian menunjukkan bahwa mayoritas persepsi mahasiswa tentang prospek kerja dipengaruhi oleh pendapat orang lain, termasuk orang tua, guru, saudara kandung, teman, dan bahkan teman keluarga. Sedangkan sisanya dipengaruhi oleh internet, media sosial, pengalaman, tempat kerja dan pandangan masyarakat. Selain itu, faktor yang meningkatkan niat mahasiswa untuk menjadi konsultan pajak adalah minat terhadap profesi konsultan pajak itu sendiri, ekspektasi hasil, dan efikasi diri. Oleh karena itu untuk penelitian selanjutnya, disarankan untuk meneliti perbedaan penerapan pajak antara Jawa dan luar Jawa yang memerlukan tindakan dari otoritas terkait.

Item Type:	Article
Uncontrolled Keywords:	Social Cognitive, Career Theory, Tax Consultant
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	Ester Sri W. 196039
Date Deposited:	23 Jan 2023 05:45
Last Modified:	23 Jan 2023 05:45
URI:	http://repository.ubaya.ac.id/id/eprint/43165

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