Introducing Tax Education in Non-Accounting Curriculum: Evidence from Academicians

Yusof, Nor Azrina Mohd; Safeei, Roshidah; Lee, Chai Chuen

doi:10.3390/proceedings2022082008

Cited by 2 publications

(2 citation statements)

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“…A country's capacity to produce domestic and/or foreign capital for funding its economic development and growth determines the extent by which it may advance. To fund public infrastructures and amenities such as educational institutions, medical centres, and transit systems, the majority of governments rely on tax revenues (Mohd, Safeei & Lee, 2022). In order to increase the existing high tax coverage, certain European nations have already passed their own legislation pertaining to the taxation of digital services (Eremkin, 2020).…”

Section: Introductionmentioning

confidence: 99%

Tax Education and Tax Compliance: A Review of Literature

Akims

2023

JOE

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The study sought to carry out a critical review of literature on tax education and tax compliance. Based on the review of empirical literature, it was found that tax education has significant effect on tax compliance. It was consequently concluded that tax education is important in predicting the level of tax compliance. The study recommends that in order to improve the tax compliance level, governments should put in place and sustain public tax awareness programs as these will highlight the importance of tax revenue which is driven by tax compliance level. Tax authorities should support tax education as this has a favorable impact on taxpayer compliance and subsequently tax revenue. In order to improve on the general tax knowledge of citizens and subsequently increase tax compliance, revenue authorities and players in the educational sector should collaborate and come up with tax awareness activities. Keywords: Tax Education, Tax Compliance, Stakeholder Theory and Theory of Planned Behaviour

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Section: Introductionmentioning

confidence: 99%

Tax Education and Tax Compliance: A Review of Literature

Akims

2023

JOE

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“…The growth and development of any given nation hinges on its ability to generate domestic and/or internationall capital to finance its growth and development. Most governments depend on tax revenues to provide public goods and services such as schools, hospitals, and public transportation (Mohd Yusof et al, 2022). For an emerging economy such as Indonesia, income taxes significantly contribute towards her revenue generation profile (Prihatiningtyas et al, 2021).…”

Section: Introductionmentioning

confidence: 99%

Tax education and tax compliance: A multi-ethnic analysis

Hidayati,

Hermanto,

Nnamdi

2023

JIFA

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For an emerging economy such as Indonesia, income taxes significantly contribute to her revenue generation profile. The efficacy of tax education during taxpayers' educational trajectory stands as a pivotal factor in achieving successful tax revenue collection. The primary objective of this study is to examine the impact of tax education on tax compliance among students from diverse ethnic backgrounds. This is a descriptive study with a quantitative approach. Open-ended questionnaires were developed, tested, and distributed to students. A total of 372 valid responses were returned and the data was analyzed using the Smart PLS tool. Findings from the analysis revealed a significant effect of tax education on tax compliance across all ethnic groups (Javanese, Sundanese, Batak, Minang, Malay, and Others) with the maximum and minimum effect recorded in the Sundanese (73.5%) and Batak (47.2%) respectively. This study contributes to bridging the research gap in tax education and tax compliance from a multi-ethnic approach in Indonesia. It is recommended that public tax awareness campaigns, targeted at both students and the public in Indonesia be sustained, as this drives an increase in tax compliance across all ethnicities in the medium to long term. This research makes a theoretical contribution by highlighting the significance of tax education as a determining factor. From a policy perspective, this study offers valuable insights to education policymakers, emphasizing the necessity for regular enhancements and adaptations in tax education practices.

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Introducing Tax Education in Non-Accounting Curriculum: Evidence from Academicians

Abstract: This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY

Cited by 2 publications

References 6 publications

Tax Education and Tax Compliance: A Review of Literature

Tax Education and Tax Compliance: A Review of Literature

Tax education and tax compliance: A multi-ethnic analysis

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