Intention to become tax agent among final year bumiputera accounting students in University Utara Malaysia

The purpose of this paper is to study the intention to become tax agent among final year Bumiputera accounting students in Universiti Utara Malaysia (UUM). There is an insufficient number of Bumiputera tax agents in Malaysia. This insufficiency could be due to the intention to become tax agents among Bumiputera accounting students. The objectives of this study are to determine the level and the relationship of attitude, subjective norm, self-efficacy and tax agent requirements towards intention to become tax agent among final year Bumiputera accounting students. The research was conducted using a questionnaire survey structured around four (4) independent variables which was then distributed to final year Bumiputera accounting students in UUM. This study is performed by adopting the Theory of Planned Behaviour (TPB) model. TPB indicates that intention is the main predictor of actual behaviour. The
research framework of this study has four (4) independent variables namely attitude, subjective norm, self-efficacy and tax agent requirements towards the dependent variable; intention to become tax agent among final year Bumiputera accounting students. Total sample of this study was 203 respondents. Collected data were
arranged, analysed and tested by using Statistical Package for Social Sciences (SPSS) Version 25. To analyse the data, descriptive, reliability analysis and regression analysis were employed, and the findings show that all independent variables explain about 69.70 percent of the variability of final year Bumiputera accounting student’s
intention to become tax agent. Hence, the model used in this study were supported being suitable and it was able to predict the dependent variable; intention to become tax agent. The findings have implications for accounting educators as well as the professional bodies and other related organisations in their effort to increase the
number of professionally qualified Bumiputera tax agents in Malaysia.