Tax policy and financial access: implications for entrepreneurial intention and entrepreneurial behavior among generation Z

Priandhita Sukowidyanti, Asmoro and Edlyn Khurotul, Aini and Ferina, Nurlaily (2022) Tax policy and financial access: implications for entrepreneurial intention and entrepreneurial behavior among generation Z. Jurnal Akuntansi dan Keuangan, 24 (2): 1. pp. 57-67. ISSN 1411-0288

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Abstract

This study develops a framework based on the Theory of Planned Behavior and focuses on perceived behavioral control. The Theory of Planned Behavior is extended in this research by proposing that tax policy and financial access are predictors of Generation Z's entrepreneurial intention and behavior. Based on the researcher's knowledge, tax policy and financial access have never been studied concurrently for their impact on entrepreneurial behavior in Indonesia. The model was tested empirically on 500 entrepreneurial students from four public universities in Indonesia. Questionnaire surveys were administered to respondents identified using the random purposive sampling technique. Primary data were processed according to path analysis procedures using SPSS 25. The Theory of Planned Behavior is supported by the seven hypotheses stated in this study. Tax policies and financial access directly affect entrepreneurial intentions and entrepreneurial behavior. Intrepreneurial intentions can also mediate the impact of tax policy and financial access on entrepreneurial behavior.

Item Type: Article
Uncontrolled Keywords: Theory of planned behavior, Financial access, Entrepreneurial intention, Entrepreneurial behavior, Entrepreneurship, Fiscal policy, Generation Z
Subjects: Economics and Business
Economics and Business > Banking & Finance
Depositing User: - Rulina Rahmawati
Date Deposited: 23 Jul 2024 13:55
Last Modified: 23 Jul 2024 13:55
URI: https://karya.brin.go.id/id/eprint/24781

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