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Analysis of Tax Education and Tax Knowledge: Survey on University Students in Indonesia

Author

Listed:
  • Bernardus Bayu Ryanto Prakoso Putro

    (Accounting Department, Faculty of Economics and Business, Universitas Indonesia)

  • Christine Tjen

    (Accounting Department, Faculty of Economics and Business, Universitas Indonesia)

Abstract

This study consists of qualitative research and quantitative research. This study conducts qualitative research namely interviews with Directorate General of Taxation (DGT) related to the tax inclusion programs and perceptions of DGT regarding public tax knowledge and public tax education. According to DGT, public tax knowledge is still lacking. In terms of tax education, it said that tax education is still not structured. To overcome this problem, DGT implements a tax inclusion program for the next 30-45 years. In addition to qualitative research, this study also conducts quantitative research, by using questionnaire survey methods on students in Indonesia with the aim of knowing whether or not there is a significant difference related to the level of tax knowledge, student perceptions regarding the importance of tax education, and student perceptions regarding the need for tax education among students who have received tax education and students who have not received tax education. The result shows that there is a significant difference between students who have received tax education and students who have not received tax education in terms of the level of tax knowledge. Related to the perception regarding the need for tax education, there is a significant difference between students who have received tax education and have not received tax education.

Suggested Citation

  • Bernardus Bayu Ryanto Prakoso Putro & Christine Tjen, 2020. "Analysis of Tax Education and Tax Knowledge: Survey on University Students in Indonesia," LPEM FEBUI Working Papers 202044, LPEM, Faculty of Economics and Business, University of Indonesia, revised 2020.
    • Handle: RePEc:lpe:wpaper:202044
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    File URL: https://www.lpem.org/repec/lpe/papers/WP202044.pdf
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    Citations

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    Cited by:

    1. Gustavo A. Yepes-López & Ufuk Gergerlioğlu, 2022. "Tax Education and the Attitude of University Students Towards Tax Consciousness: The Case of University of Externado (Colombia)," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 8(1), pages 69-87.
    2. Yulianti Abbas & Christine Tjen & Panggah Tri Wicaksono, 2021. "Tax Education and Tax Awareness: An Analysis on Indonesian Tax Education Program," LPEM FEBUI Working Papers 202160, LPEM, Faculty of Economics and Business, University of Indonesia, revised 2021.

    More about this item

    Keywords

    tax education — tax knowledge — tax perceptions — tax inclusion;

    JEL classification:

    • A22 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Undergraduate
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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