Impact of Career Perception, Career Motivation, Tax Knowledge, Financial Rewards, and Job Market Considerations on Accounting Students' Interest in Taxation Career

Abstract

This study aims to identify the impact of career perception, career motivation, tax knowledge, financial rewards, and job market considerations on accounting students’ interest in pursuing a career in taxation. The research employs a quantitative approach with multiple linear regression analysis. Data were collected through a questionnaire distributed to 122 accounting students in Yogyakarta who have taken taxation courses. The findings show that financial rewards have a significant impact on students' career interest in taxation, while career perception, career motivation, tax knowledge, and job market considerations did not have a significant influence. The implications of these findings highlight the importance of enhancing students' understanding of career opportunities in taxation, as well as increasing awareness of the financial rewards available in the field. The original contribution of this research is to provide empirical evidence regarding the factors influencing career interest in taxation in Indonesia, with a focus on accounting students in Yogyakarta.