Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)

<Previous Article In Volume
Next Article In Volume>

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

Authors
Ni Luh Putri Setyastrini1, *, I Made Adhi Wirayana1, Made Andy Pradana Sukarta1, Kadek Nita Sumiari1
1Accounting Department, Politeknik Negeri Bali, Badung, Bali, Indonesia
*Corresponding author. Email: putrisetyastrini@pnb.ac.id
Corresponding Author
Ni Luh Putri Setyastrini
Available Online 31 December 2024.
DOI
10.2991/978-94-6463-622-2_33How to use a DOI?
Keywords
Career Interests in The Tax Field; Economic Motivation; Tax Knowledge
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.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
31 December 2024
ISBN
978-94-6463-622-2
ISSN
2352-5428
DOI
10.2991/978-94-6463-622-2_33How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Ni Luh Putri Setyastrini
AU  - I Made Adhi Wirayana
AU  - Made Andy Pradana Sukarta
AU  - Kadek Nita Sumiari
PY  - 2024
DA  - 2024/12/31
TI  - Theory of Planned Behavior in Volunteer Income Tax Assistance’s Career Interest
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)
PB  - Atlantis Press
SP  - 297
EP  - 304
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-622-2_33
DO  - 10.2991/978-94-6463-622-2_33
ID  - Setyastrini2024
ER  -