Theory of Planned Behavior in Volunteer Income Tax Assistance’s Career Interest

Ni Luh Putri Setyastrini (), I Made Adhi Wirayana, Made Andy Pradana Sukarta and Kadek Nita Sumiari
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Ni Luh Putri Setyastrini: Politeknik Negeri Bali, Accounting Department
I Made Adhi Wirayana: Politeknik Negeri Bali, Accounting Department
Made Andy Pradana Sukarta: Politeknik Negeri Bali, Accounting Department
Kadek Nita Sumiari: Politeknik Negeri Bali, Accounting Department

A chapter in Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024), 2024, pp 297-304 from Springer

Abstract: Abstract Indonesia is currently implementing a self-assessment system in the process of calculating, paying, and reporting taxes. Implementing this self-assessment requires appropriate assistance from tax experts. One effort to increase the number of tax experts through recruiting students as Volunteer Income Tax Assistance, with the hope that after completing their education they will have a career in the tax sector. Students’ career interests in the tax sector can be analyzed using the perspective of Theory of Planned Behavior, namely tax knowledge and economic motivation. This research was conducted on Volunteer Income Tax Assistance serving in the Regional Office of the Directorate General of Taxes, Bali Province in 2024, totaling 192 samples. Data analysis was carried out using the Multiple Linear Regression Analysis Method using the Statistical Package for the Social Sciences (SPSS) tool. The research results show that tax knowledge and economic motivation have a positive effect on interest in a career in tax for Volunteer Income Tax Assistance. The involvement of Volunteer Income Tax Assistance in assistance to Taxpayers provides real experience regarding implementation in the world of taxation so that the Volunteer Income Tax Assistance tends to choose a career in the field of taxation after completing their education.

Keywords: Career Interests in The Tax Field; Economic Motivation; Tax Knowledge (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-622-2_33

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