Factors that Affect Accounting Student Interest for a Career in the Taxation Field

ABSTRACT: Choosing a career is certainly the initial stage for students in forming a career, especially in the field of taxation. Currently, students’ interest in choosing a career in taxation is still minimal. To choose a career in the field of taxation, of course, students have a good perception, financial rewards obtained, and labor market considerations. The purpose of this study is to provide empirical evidence regarding the influence of perceptions, financial rewards, and labor market considerations on the interest of accounting students to have a career in the field of taxation. The population in this study were all students of the accounting study program at the Faculty of Economics and Business, Udayana University, class of 2019, totaling 255 people. The sample determination method used to determine the number of samples is the result of calculations using the Isaac & Michael formula. The sample used in this study was 154 people. The data analysis used in this research is PLS analysis.The results of this study indicate that perceptions, financial rewards, and labor market considerations have a significant positive effect on student interest in a career in taxation where perceptions support the theory of planned behavior, financial rewards support expectancy theory, and labor market considerations support the theory of planned behavior.

KEYWORDS : Perception, Financial Rewards, Career Interests