Incorporating Tax Education into Non-Accounting Curriculum: A Malaysian and Indonesian Study

Abstract

This study examines whether Malaysian and Indonesian colleges and universities need to formally include tax education in all fields of study at all tertiary level. Three hundred forty-nine academicians from Malaysia and 127 from Indonesia answered the survey. The finding shows that both countries’ academicians hold comparable views on the need to include tax education as an elective course in all fields of study. Furthermore, the results show that both respondents have a good grasp of three basic tax facts. Finally, the findings inform policymakers about the necessity of formally incorporating tax education at all tertiary studies. Keywords: Tax education; Tax compliance; Non-accounting curriculum eISSN: 2398-4287 © 2022. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v7i21.3690

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

“…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).…”