Determinants of Generation Z’s Interest in Tax Volunteering: The Moderating Role of Career Benefit Perception

DOI

10.2991/978-94-6239-811-5_41How to use a DOI?

Keywords

Career Benefit Perception; Generation Z; Peer Influence; SEM-PLS; Tax Knowledge; Theory of Planned Behavior

Abstract

This study has four aims: to test the effects of tax knowledge, organizational experience, and peer influence on Generation Z students’ interest in becoming tax volunteers in Renjani (Relawan Pajak untuk Negeri), the volunteer tax assistance program of Indonesia’s Directorate General of Taxes, and to test whether career benefit perception moderates each of the three relationships. Using a quantitative survey design, data were collected online from 150 accounting students selected through purposive sampling and analyzed with partial least squares structural equation modeling (SEM-PLS) in SmartPLS 4, with moderation estimated through the two-stage approach. All three predictors are positive and significant. Peer influence is the strongest (β = 0.430), consistent with prior evidence that Generation Z is highly peer-responsive; organizational experience (β = 0.330) operates through perceived behavioral control; and tax knowledge (β = 0.298) works through technical confidence, in line with earlier studies of tax-related participation. Career benefit perception significantly strengthens all three paths, with the strongest interaction on the peer influence path (β = 0.267; f² = 0.186). The model explains 59.5% of the variance in volunteer interest (R² = 0.595). Practically, recruitment should combine peer-to-peer channels with visible and verifiable career benefits rather than rely on tax education alone.

Copyright

© 2026 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.

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TY  - CONF
AU  - Maria Derosari Gloria Seran
AU  - Baldric Siregar
AU  - Miswanto
AU  - Frasto Biyanto
PY  - 2026
DA  - 2026/10/29
TI  - Determinants of Generation Z’s Interest in Tax Volunteering: The Moderating Role of Career Benefit Perception
BT  - Proceedings of the International Conference on Business, Economic, and Social Sustainability (ICOBES 2026)
PB  - Atlantis Press
SP  - 516
EP  - 531
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-811-5_41
DO  - 10.2991/978-94-6239-811-5_41
ID  - Seran2026
ER  -