Tax Policy and Financial Access: Implications for Entrepreneurial Intention and Entrepreneurial Behavior Among Generation Z

نویسندگان

چکیده

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

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ژورنال

عنوان ژورنال: Jurnal Akuntansi dan Keuangan (e-journal)

سال: 2022

ISSN: ['2338-8137']

DOI: https://doi.org/10.9744/jak.24.2.57-67