The Importance Of Tax Knowledge For Tax Compliance: A Study On The Tax Literacy Of Vocational Business Students

Cechovsky, Nora

doi:10.5281/zenodo.1319646

2018

DOI: 10.5281/zenodo.1319646

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The Importance Of Tax Knowledge For Tax Compliance: A Study On The Tax Literacy Of Vocational Business Students

Nora Cechovsky¹

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Cited by 3 publications

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Taxation Knowledge, Tax Rate and Awareness Toward SMEs Taxpayer Compliance in Bekasi City

Ratih¹,

Anisah²

2021

ecotal

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The purpose of this study was to determine the effect of tax knowledge, tax rates and taxpayer awareness on the compliance of individual taxpayers of SMEs in Bekasi City. This research uses a descriptive approach. Data collection was carried out by means of a questionnaire. Data analysis techniques used classical assumption test, partial test (t test) simultaneous test (f test) and determination coefficient (R2).The results of this study identify that the tax knowledge variable has a positive and significant effect on individual SMEs taxpayer compliance. Tax rate variables have a positive and significant effect on SMEs taxpayer compliance and taxpayer awareness variables have a positive and significant effect on SMEs taxpayer compliance.

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Taxation Knowledge, Tax Rate and Awareness Toward SMEs Taxpayer Compliance in Bekasi City

Ratih¹,

Anisah²

2021

ecotal

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Taxpayers Knowledge and Compliance: Evidence from Direct Assessment Tax in Lagos State

Ishola

BELLO

RAHEED

2020

IPJAF

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The research work examines the nexus between Tax Knowledge and Tax Compliance among Taxpayers: Evidence from Direct Assessment in Lagos State. This study adopts the survey research design to elicit responses from selected taxpayers in the Ikeja Lagos State of Nigeria to explore what they perceived as the relationship between tax knowledge and tax compliance regarding tax payment and tax filing of returns. Primary data was collected through a designed questionnaire and was administered using the Kaiser-Meyer-Olkin test. Cronbach Alpha was also used in establishing the sampling adequacy and reliability of the research instrument. The survey results were collected from 200 respondents in three categories in Lagos State with 190 valid responses, including self-employed, taxpayers in public and private establishments in Ikeja from October to November 2020. The study adopted a judgmental sampling technique. The data extracted from the questionnaires were analyzed using a simple table as descriptive and Pearson Correlation at 1% Level of Significance as inferential statistics. The findings revealed that the general tax knowledge was significantly related to tax compliance in payment terms (r = .993, p =0.000) and tax compliance in terms of filing of returns (r = .986, p =0.000). thus, the study concluded that there is a positive relationship between tax knowledge and tax compliance.

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Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance

Saragih

Putra

2021

jak

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This study investigates the factors of ethical perception of tax evasion. We also investigate the effect of ethical perception on tax compliance. Surveys were conducted with 291 participants consist of student, lecturer, professional, and business owner from various backgrounds and majors. Our analysis shows a negative and significant effect of idealism, tax knowledge toward the ethical perception of tax evasion, a positive and significant impact of relativism toward the ethics perception of tax evasion, and no significant effect of religiosity and educational level toward the ethics perception of tax evasion. We found that ethical perception is a significant predictor of voluntary tax compliance.

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The Importance Of Tax Knowledge For Tax Compliance: A Study On The Tax Literacy Of Vocational Business Students

Cited by 3 publications

References 0 publications

Taxation Knowledge, Tax Rate and Awareness Toward SMEs Taxpayer Compliance in Bekasi City

Taxation Knowledge, Tax Rate and Awareness Toward SMEs Taxpayer Compliance in Bekasi City

Taxpayers Knowledge and Compliance: Evidence from Direct Assessment Tax in Lagos State

Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance

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