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

Yulianti Abbas (), Christine Tjen and Panggah Tri Wicaksono
Additional contact information
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

No 202160, LPEM FEBUI Working Papers from LPEM, Faculty of Economics and Business, University of 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.

Keywords: tax; education; —; —; tax; awareness; —; tax; knowledge; —; tax; inclusion (search for similar items in EconPapers)
JEL-codes: A22 H20 (search for similar items in EconPapers)
Date: 2021-60, Revised 2021
New Economics Papers: this item is included in nep-acc, nep-cwa, nep-isf, nep-pbe, nep-pub and nep-sea
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://lpem.org/repec/lpe/papers/WP202160.pdf First version, 2021 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:lpe:wpaper:202160

Access Statistics for this paper

More papers in LPEM FEBUI Working Papers from LPEM, Faculty of Economics and Business, University of Indonesia Contact information at EDIRC.
Bibliographic data for series maintained by Arianto Patunru ().