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

Bernardus Bayu Ryanto Prakoso Putro and Christine Tjen (christine71@ui.ac.id)
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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

No 202044, LPEM FEBUI Working Papers from LPEM, Faculty of Economics and Business, University of 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.

Keywords: tax; education; —; tax; knowledge; —; tax; perceptions; —; tax; inclusion (search for similar items in EconPapers)
JEL-codes: A22 H20 (search for similar items in EconPapers)
Date: 2020-44, Revised 2020
New Economics Papers: this item is included in nep-cwa, nep-edu, nep-pbe and nep-sea
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Citations: View citations in EconPapers (2)

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