PENGARUH LITERASI AKUNTANSI, LITERASI BISNIS DIGITAL DAN PENGAKUAN PROFESIONAL TERHADAP MINAT MENJADI KONSULTAN PAJAK DENGAN PENGETAHUAN PERPAJAKAN SEBAGAI PEMODERASI.

Abstract

This study aims to analyze the influence of Accounting Literacy, Digital Business Literacy, and Professional Recognition on student interest in becoming tax consultants, with Taxation Knowledge as a moderating variable. Grounded in the Theory of Planned Behavior (TPB), this research explores how subjective norms and perceived behavioral control shape career intentions among accounting students.

The research utilized a quantitative approach, collecting data through questionnaires distributed to 150 respondents, predominantly undergraduate accounting students (96.7%) aged 20–22 years. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) via SmartPLS 3 software.

The results indicate that Professional Recognition and Taxation Knowledge have a positive and significant impact on the interest in becoming a tax consultant. Professional Recognition emerged as the most dominant factor, highlighting the importance of social and institutional legitimacy in career decision-making. Conversely, Accounting Literacy and Digital Business Literacy were found to have no significant effect on career interest, as these competencies are perceived as general skills rather than specialized career drivers.

Furthermore, the moderation analysis revealed that Taxation Knowledge does not moderate the relationship between the independent variables and career interest. This suggests that taxation knowledge acts as a direct determinant rather than a reinforcing factor for other competencies. The model's R-squared value of 0.594 indicates that 59.4% of the variance in career interest can be explained by the variables in this study. These findings emphasize the need for strategic efforts to strengthen professional recognition and specialized taxation education to foster the next generation of tax consultants.

Keywords: Accounting Literacy, Digital Business Literacy, Professional Recognition, Interest in Becoming a Tax Consultant, Tax Knowledge