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Tax Education and Tax Awareness: An Analysis on Indonesian Tax Education Program

Author

Listed:
  • Yulianti Abbas

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

  • Christine Tjen

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

  • Panggah Tri Wicaksono

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

Abstract

This study aimed to examine the effectiveness of “Pajak Bertutur”, a tax education program in Indonesia. We analyze whether there were differences in students’ tax awareness before and after the program, and whether the results of the program were influenced by students’ familiarity with taxation. We distributed an online survey questionnaire to all students participating in the 2020 tax education program, resulting in a total of 693 responses, 461 for pre-survey and 232 for post-survey. Using multivariate regression analysis, our results suggest that students’ tax awareness level increased after the tax education program. We also found that the increase in tax awareness was greater for students who are familiar with tax authority website and those who have learned about taxation before the event. These findings thus indicate that the effectiveness of the tax education program is influenced by the students’ prior knowledge, emphasizing that a continuous tax education program is necessary to improve tax awareness.

Suggested Citation

  • 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.
    • Handle: RePEc:lpe:wpaper:202160
    as

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    File URL: https://lpem.org/repec/lpe/papers/WP202160.pdf
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    References listed on IDEAS

    as
    1. 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.
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    Keywords

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    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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