Tax Policy, Financial Access, and Family Support: Implications for Generation Z Accounting Students' Entrepreneurial Intentions and Behavior

Lola Suryaningsih; ⁠Kiryanto

doi:10.63922/ijebir.v5i05.4783

Lola Suryaningsih Faculty of Economics and Business Sultan Agung Islamic University of Semarang
⁠Kiryanto Faculty of Economics and Business Sultan Agung Islamic University of Semarang

DOI: https://doi.org/10.63922/ijebir.v5i05.4783

Keywords: Entrepreneurial Behavior, Entrepreneurial Intention, Family Support, Financial Access, Tax Policy

Abstract

Generation Z has great potential in driving entrepreneurial growth, but there is still a gap between entrepreneurial intention and behavior. This study aims to analyze the influence of tax policy, financial access, and family support on entrepreneurial intention and entrepreneurial behavior of Generation Z accounting students with entrepreneurial intention as a mediating variable. The study used a quantitative approach with an explanatory design. The study population was 170 Accounting Study Program students at five universities in Semarang City, with a sample of 170 respondents selected using purposive sampling. Data were collected through a Likert scale questionnaire and analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS) with SmartPLS 4. The results showed that tax policy and family support had a significant positive effect on entrepreneurial intention, while financial access did not have a significant effect. Family support and entrepreneurial intention had a significant positive effect on entrepreneurial behavior, while tax policy and financial access did not have a direct effect. Entrepreneurial intention mediated the influence of tax policy and family support on entrepreneurial behavior, but did not mediate the influence of financial access. This study concludes that strengthening entrepreneurial intentions is the main mechanism in encouraging students' entrepreneurial behavior through the support of conducive fiscal policies and strong family support.

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