The effect of perceptions on tax evasion and tax sanction on ethical behaviour of accounting student compliance

Triadi Agung Sudarto and Dodik Juliardi
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Triadi Agung Sudarto: State Malang University
Dodik Juliardi: State Malang University

International Journal of Research in Business and Social Science (2147-4478), 2022, vol. 11, issue 10, 206-216

Abstract: Perception determines the way we behave towards an object or problem, how everything that affects a person's perception will later affect the chosen behavior h. Accounting students by understanding the negative consequences of tax evasion actions and penalties in the form of sanctions can know signs in decision-making and behavioral patterns of academic compliance in higher education. This study seeks to examine the effect of student perceptions of tax evasion and tax sanctions on the ethical behavior of accounting students' compliance. Results show that student perception as variable X1 on tax evasion does not have a significant effect to Ethical Behavior academic compliance of accounting students at the State University of Malang. Next on variable X2 result testing perception on penalty positive and significant effect on behavior ethical obedience academic accounting students at the State University of Malang Key Words:206-216

Date: 2022
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