Tax Comprehension and Ethics Education Integration in Improving Tax Compliance Among Accounting Students: An Experimental Study

I Nyoman Putra Yasa, Nyoman Ari Surya Dharmawan, I Made Pradana Adiputra, I Putu Hendra Martadinata and Nyoman Trisna Herawati
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I Nyoman Putra Yasa: Department of Economic and Accounting, Ganesha University of Education, Singaraja, Indonesia
Nyoman Ari Surya Dharmawan: Department of Economic and Accounting, Ganesha University of Education, Singaraja, Indonesia
I Made Pradana Adiputra: Department of Economic and Accounting, Ganesha University of Education, Singaraja, Indonesia
I Putu Hendra Martadinata: Department of Economic and Accounting, Ganesha University of Education, Singaraja, Indonesia
Nyoman Trisna Herawati: Department of Economic and Accounting, Ganesha University of Education, Singaraja, Indonesia

International Journal of Finance & Banking Studies, 2021, vol. 10, issue 1, 96-108

Abstract: Tax education,especially at college level, has so far focused on academic aspects and tends to ignore ethical aspects. So far, ethics education has shown its role in increasing individual moral sensitivity. Given the importance of ethics education, an integration of ethics is needed in tax education, so that it is expected to help in shaping tax-compliant behavior among students. Based on these issues, this study aims to examine the combined effect of tax ethics education and tax comprehension on tax compliance. This research was conducted on 81 undergraduate accounting students with an experimental method. Based on the analysis using ANOVA, this study found that the integration of ethics in tax education can improve tax compliance, especially for students who have low tax comprehension. The results of this study indicate the importance of ethics integration in tax education, especially at the university level. Therefore, the results of this study are expected to be a consideration for universities to integrate ethical aspects of tax education, thus helping in the process of forming student moral awareness as taxpayers in the future.

Keywords: Tax Comprehension; Ethics Education Integration; Tax Compliance (search for similar items in EconPapers)
Date: 2021
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