Entrepreneurial Behavior: Does Tax Policy and Financial Access Matter? Evidence From University Student in Malang

DOI

10.2991/aebmr.k.201116.039How to use a DOI?

Keywords

entreprenurial intention, entreprenurial behavior, tax policy, financial access, university students

Abstract

Over the past years, research in entrepreneurial context has growing quite rapidly in Indonesia. The past research has done study related the antecedents of entrepreneurial intention as their primary research purposes. This study expands the Theory of Planned Behavior (TPB) in the context of entrepreneurship that suggesting may be there are some certain potential factors that affect the transformation of intention into behavior. However, few studies have attempted to recognise the position of tax policy and financial access in boosting the entrepreneurial intention and entrepreneurial action. This purpose of this study is to analyze the impact of tax policy and financial access that may arise become factors that affect entrepreneurial intention and entrepreneurial behaviors of university students. In the study, a model was proposed and empirically tested on a sample of 125 university students in Universitas Brawijaya Malang, Indonesia. The results of the analysis explain that tax policy has significant effect on entrepreneurial intention and entrepreneurial behavior of students. Furthermore, entrepreneurial intention also has significant effect on entreprenrial behavior. However, financial access does not have significant effect on the entrepreneurial intention and entreprenrial behavior of university students.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Priandhita Sukowidyanti Asmoro
AU  - Ferina Nurlaily
AU  - Edlyn Khurotul Aini
PY  - 2020
DA  - 2020/11/17
TI  - Entrepreneurial Behavior: Does Tax Policy and Financial Access Matter? Evidence From University Student in Malang
BT  - Proceedings of the 2nd Annual International Conference on Business and Public Administration (AICoBPA 2019)
PB  - Atlantis Press
SP  - 192
EP  - 199
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201116.039
DO  - 10.2991/aebmr.k.201116.039
ID  - Asmoro2020
ER  -