Prediksi Minat Karir Mahasiswa Akuntansi untuk menjadi Konsultan Pajak

Authors

  • Anita Damajanti Universitas Semarang
  • Chika Amanda Universitas Semarang

DOI:

https://doi.org/10.26623/slsi.v23i3.12154

Abstract

Rasio jumlah wajib pajak yang harus diaudit tidak sebanding dengan jumlah konsultan pajak yang terdaftar di Indonesia. Fenomena ini mendorong dilakukannya penelitian tentang minat mahasiswa untuk menjadi konsultan pajak. Self-efficacy, imbalan finansial, dan pengakuan professional digunakan sebagai variabel prediktor terhadap minat pemilihan jalur karir sebagai konsultan pajak. Model penelitian disusun berdasarkan teori karir kognitif sosial dan teori perilaku terencana. Data primer dikumpulkan menggunakan instrumen berupa kuesioner tertutup. Setiap variabel diukur dengan empat pertanyaan. Setiap pertanyaan diberi pilihan jawaban berdasarkan skala likert. Populasi penelitian yaitu mahasiswa program studi S1 akuntansi Universitas Semarang. Sampel ditentukan berdasarkan kriteria yaitu mahasiswa yang sedang menyelesaikan tugas akhir dan telah menempuh semua mata kuliah yang terkait dengan perpajakan. Berdasarkan kriteria sampel diperoleh 104 jawaban responden. Berdasarkan pengujian pearson correlation.dan Cronbach aplha mengindikasikan bahwa semua variabel memenuhi kriteria validitas dan reliabilitas. Model penelitian dirumuskan dengan model regrersi metode kuadrat terkecil. Hasil pengujian t statistik menunjukkan bahwa variabel self-efficacy, imbalan finansial, dan pengakuan professional mampu memprediksi keinginan mahasiswa untuk berkarir sebagai konsultan pajak. Nilai F statistik menunjukkan keseluruhan variabel independen secara signifikan mempengaruhi variabel dependen, Nilai koefisien determinasi menunjukkan kekuatan prediksi model pada level moderat.

Kata kunci:

konsultan pajak; self-efficacy; imbalan finansial; pengakuan profesional

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Published

2025-07-31

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Vol. 23 No. 3 (2025): July

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Copyright (c) 2025 Anita Damajanti, Chika Amanda

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How to Cite

Damajanti, A., & Chika Amanda. (2025). Prediksi Minat Karir Mahasiswa Akuntansi untuk menjadi Konsultan Pajak. Solusi, 23(3). https://doi.org/10.26623/slsi.v23i3.12154