Analysis of Tax Education in a Business School: a Case Study

Blechová, Beáta; Sobotovičová, Šárka

doi:10.3311/ppso.8486

Cited by 7 publications

(4 citation statements)

References 13 publications

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“…The research study carried out by Mohd Yusofamong academicians within the Universiti Teknologi MARA and Baykan and Cekalso conformed that there was less than moderate tax knowledge among academicians (Mohd Yusof, Safeei, & Lee, 2022) and (Baykan & Cek, 2019). Belchova and Sobotovicova also supports that taxpayers completed tax-focused subjects had better understanding than those who had not completed (Belchova & Sobotovicova, 2016).Mohd Yusofet. al furthermore conformed that formal tax education should be implemented at the university level for uplifting tax knowledge level of taxpayers by incorporating Malaysian and Indonesian colleges and universities in the study (Mohd Yusof N. A., Safeei, Chuen, & Novita, 2022).An empirical research by Said reported that there was an increase number in tax knowledge before and after the delivery of the material in the classroom (Said, 2018).…”

Section: Resultsmentioning

confidence: 76%

Tax Knowledge among University Professors: A case of Makawanpur Multiple Campus

Bidari¹,

Sigdel²,

Shrestha³

et al. 2023

Int. Res. Jnl. MMC

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Tax knowledge plays vital role in tax compliance. The objective of this study is to assess overall and faculty wise level of tax knowledge among lecturers of Makawanpur Multiple Campus. Descriptive research design is applied by adopting survey method to collect data. Out of 83 total lecturers, 69 are selected for the study as respondent through stratified sampling method with proportionate sampling technique by making four clusters Management, Science, Humanities and Education. Questionnaire has been administered with five points likert scale ranging from not at all aware(1) to extremely aware(5).The results shows that overall tax knowledge of lecturers are less than average (i.e. slightly aware). However, lecturers of management faculty who have studied tax education have higher than average i.e. very aware. Result indicates that tax education is important for understanding taxpayer’s right responsibility, allowable deduction and other technical tax knowledge. It is concluded that Curriculum Development Center of Tribhuvan University and Inland Revenue Department should coordinate to develop curriculum and technical tax knowledge program among taxpayer for minimizing non-compliance problems by enhancing tax knowledge.

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Section: Resultsmentioning

confidence: 76%

Tax Knowledge among University Professors: A case of Makawanpur Multiple Campus

Bidari¹,

Sigdel²,

Shrestha³

et al. 2023

Int. Res. Jnl. MMC

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“…Di sisi lain, menurut penelitian yang dilakukan Blechová dan Sobotovičová menyatakan bahwa lebih dari 50% penduduk di negara yang diteliti, termasuk para mahasiswa hanya mendapatkan mata kuliah pengantar pajak saja sehingga untuk memahami pajak perlu dilakukan pendidikan perpajakan. Oleh karena itu, ini menunjukkan bahwa pengetahuan pajak secara tidak langsung meningkatkan kepatuhan pajak, karena keseluruhan mahasiswa dengan mendapatkan sebuah pendidikan pajak mampu membangun dan meningkatkan pengetahuan pajak, sedangkan mahasiswa yang tidak diajarkan pendidikan pajak tidak memiliki pengetahuan pajak atau hanya mengetahui pendidikan perpajakan yang rendah (Blechová and Sobotovičová 2016).…”

Section: Pendahuluanunclassified

Analisis Persepsi Tentang Tax Education Dan Peran Sikap Religiusitas Terhadap Perilaku Kepatuhan Kewajiban Perpajakan

Effendi

Nabila²,

Izza³

2022

JAAiS

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The purpose of this research is to ascertain how is the tax education, the religious attitude of students in carrying out their obligations towards taxation if later they become taxpayers because they have fulfilled the requirements as taxpayers and the factors that influence it. The research approach uses quantitative research methods by conducting a survey of UIN K.H. Abdurrahman Wahid Pekalongan who has received lecture material on taxation. The sampling technique used was non-probability sampling with a quote sampling method. The data analysis method used multiple regression analysis to test the data obtained from the respondents. The research findings provide an analysis that student taxation education affects tax compliance, student religious attitudes affect tax compliance. The novelty in this study is to include the religiosity variable as the attitude of the taxpayer in carrying out tax obligations.

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“…Finally, the work carried out in the Czech Republic by [50] mentioning that we must face frequent changes in tax legislation and the state's approach to tax policy when teaching them at the tertiary level, worrying about the level of knowledge of students in these subjects. In their results, they obtain that the extracurricular students have the best results regarding the level of knowledge in the subject, exposing that a factor that influences this fact is that the majority of the extracurricular students already have a job.…”

Section: Learning About Tax Mattersmentioning

confidence: 99%