(Universitas Slamet Riyadi, Indonesia)(2) Fadjar Harimurti
(Universitas Slamet Riyadi, Indonesia)*corresponding author
AbstractTax brevet certification is widely regarded as a strategic non-formal training that equips accounting students with practical competencies for entering the taxation profession, yet empirical evidence on how students’ perceptions of this certification, together with their work motivation, shape career interest in taxation remains inconsistent across studies conducted in different institutional settings. This study examines the effect of accounting students’ perceptions of tax brevet certification and work motivation on interest in pursuing a career in taxation, focusing on students enrolled at four private universities in Surakarta, Indonesia. A quantitative approach was applied using a survey questionnaire distributed through Google Forms to 120 respondents selected through convenience sampling from a population of 2,557 accounting students at Universitas Islam Batik (UNIBA), Universitas Muhammadiyah Surakarta (UMS), Universitas Slamet Riyadi (UNISRI), and Universitas Surakarta (UNSA). Data were analyzed using multiple linear regression with the assistance of SPSS version 25, following validity, reliability, and classical assumption tests. The results indicate that perception of tax brevet certification (t = 8.717; p = 0.000) and work motivation (t = 6.537; p = 0.000) each have a significant positive effect on career interest in taxation, and that both variables simultaneously explain 63.7 percent of the variance in career interest (F = 102.788; p = 0.000). A sensitivity check excluding the two smallest sub-samples confirmed the stability of these findings. The study concludes that strengthening students’ positive perception of brevet training and reinforcing their work-related motivation are essential strategies for universities and training providers seeking to increase graduate interest in taxation careers. Keywordstax brevet certification; work motivation; career interest; taxation profession; accounting students
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DOIhttps://doi.org/10.31604/jips.v13i10.2026.2552-2563 |
Article metrics10.31604/jips.v13i10.2026.2552-2563 Abstract views : 0 | PDF views : 0 |
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