Drivers of Intention in Choosing a Tax Consulting Career among Indonesian Accounting Students

(Pages 2747-2753)

Indra Pahala1, Dwi Rahmawati1, Maulana Amirul Adha1, Ayatulloh Michael Musyaffi1,*, Rida Prihatni1 and Isroah2
1Universitas Negeri Jakarta, Indonesia.
2Universitas Negeri Yogyakarta, Indonesia.


Indonesia has quite a number of Accounting graduates each year to enter the job market, but the number of students who choose tax consultants as a career after graduation is relatively small compared to other professions. The aim of the study is to test whether self-efficacy, labor market considerations, and tax knowledge affect the level of student intention in choosing a tax consultant career. The study employs quantitative approach with, multiple linear regression analysis. This research has a population of all active students of Accounting at Universitas Negeri Jakarta. The study found that self-efficacy and labor market concerns support SCCT theory, according to which students with better self-confidence and job market preparedness are more likely to become tax consultants, and having tax expertise does not alter desire in becoming a tax consultant. The approach developed and analyzed in this study may help parties promote tax consultant careers to students.


Self-efficacy, Labor market considerations, Tax knowledge, Intention to choose a tax consultant career.

How to Cite:

Indra Pahala, Dwi Rahmawati, Maulana Amirul Adha, Ayatulloh Michael Musyaffi, Rida Prihatni and Isroah. Drivers of Intention in Choosing a Tax Consulting Career among Indonesian Accounting Students. [ref]: vol.21.2023. available at:

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