Entrepreneurial Behavior: Does Tax Policy and Financial Access Matter? Evidence From University Student in Malang

Over the past years, research in entrepreneurial context has growing quite rapidly in Indonesia. The past research has done study related the antecedents of entrepreneurial intention as their primary research purposes. This study expands the Theory of Planned Behavior (TPB) in the context of entrepreneurship that suggesting may be there are some certain potential factors that affect the transformation of intention into behavior. However, few studies have attempted to recognise the position of tax policy and financial access in boosting the entrepreneurial intention and entrepreneurial action. This purpose of this study is to analyze the impact of tax policy and financial access that may arise become factors that affect entrepreneurial intention and entrepreneurial behaviors of university students. In the study, a model was proposed and empirically tested on a sample of 125 university students in Universitas Brawijaya Malang, Indonesia. The results of the analysis explain that tax policy has significant effect on entrepreneurial intention and entrepreneurial behavior of students. Furthermore, entrepreneurial intention also has significant effect on entreprenrial behavior. However, financial access does not have significant effect on the entrepreneurial intention and entreprenrial behavior of university students. Keywords—entreprenurial intention, entreprenurial behavior, tax policy, financial access, university students