THE INFLUENCE OF ECONOMIC CONDITIONS, TAX KNOWLEDGE, SELF IMPROVEMENT, AND JOB MARKET CONSIDERATIONS ON STUDENT INTERESTS CAREER IN TAXATION THROUGH TAX BREVET TRAINING

Abstract

This study aims to identify economic conditions, tax knowledge, self-improvement, and job market considerations that affect students' interest in pursuing a career in taxation after participating in a tax brevet training program. The independent variables in this study are economic conditions, tax knowledge, selfimprovement, and job market considerations. The dependent variable is students' interest in choosing a career in taxation. Meanwhile, tax brevet training is considered an intervening variable that mediates the relationship between the independent and dependent variables. The data used are primary data obtained from questionnaire data. The test data were 105 samples. The analysis method used is mediation test analysis with the SmartPLS version 4 application. The variables of economic conditions and self-improvement do not have a significant effect on success in participating in the tax brevet certification program. Tax knowledge and job market considerations are strong predictors of success in the certification program. The variables of economic conditions, self-improvement, and job market considerations do not directly affect students' interest in pursuing a career in taxation. There is a significant positive relationship between tax knowledge and students' interest in pursuing a career in taxation. The tax brevet certification program is unable to mediate the relationship between the variables of economic conditions and self-improvement with students' interest in pursuing a career in taxation. The tax brevet certification program acts as a mediator that strengthens the relationship between the variables of tax knowledge and job market considerations with students' interest in pursuing a career in taxation. Overall, the results of this study indicate that the tax brevet certification program has a positive influence on students' interest in choosing a career in the field.