Published: 2026-04-01
Analisis Faktor-Faktor yang Memengaruhi Niat Mahasiswa Akuntansi dalam Mengikuti Sertifikasi Brevet Pajak di Semarang
DOI: 10.35870/emt.v10i2.5638
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Abstract
This study aims to analyze the influence of self efficacy, grit personality, third party influence, attitude, prestige, and awareness on accounting students’ intention to obtain tax brevet certification. This quantitative research employed purposive quota sampling with 378 respondents from six accredited universities in Semarang. Data were collected through questionnaires and analyzed using SPSS to test validity, reliability, classical assumptions, and hypotheses. The results show that self-efficacy, third-party influence, attitude, prestige, and awareness have a significant positive effect on students’ intention, while grit personality has a significant negative effect. The negative grit effect indicates that high perseverance may reduce interest due to preference for broader long-term goals over immediate certification. Awareness is the strongest predictor, suggesting students who understand the career benefits are more motivated. External social influences and perceived prestige also enhance the intention to certify. The findings reinforce the Theory of Planned Behaviour by highlighting awareness as a key perceived behavioral control factor. Practically, universities should strengthen awareness programs and positive attitudes toward tac brevet certification. This study reveals the unique negative but significant effect of grit personality on certification intention, contrasting with most prior studies.
Keywords
Self Efficacy ; Grit Personality ; Attitude ; Awareness ; Tax Brevet Certification
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 10 No. 2 (2026)
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Section: Articles
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Published: %750 %e, %2026
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License: CC BY 4.0
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Copyright: © 2026 Authors
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DOI: 10.35870/emt.v10i2.5638
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Andre Teguh Santoso
Program Studi Magister Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Katolik Soegijapranata, Kota Semarang, Provinsi Jawa Tengah, Indonesia.
Bernadia Linggar Yekti Nugraheni
Program Studi Magister Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Katolik Soegijapranata, Kota Semarang, Provinsi Jawa Tengah, Indonesia.
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