The Attitudes of Tertiary Students on Tax Evasion: A Study of Tax Compliance

Carolina, Verani The Attitudes of Tertiary Students on Tax Evasion: A Study of Tax Compliance. The 2nd IBSM 2013 International Conference on Business, Management and Accounting, - (-). pp. 1-13. ISSN -

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Abstract

This research aims ta examine wether tax knowledge and religiousity influence on tertiary student's non-compliance behoviour and whether there are differences of the tertiary student's non compliance behoviour depends on the level of education and gender. A pilot study revealed that the demographic variables held stastically signficant relationship with tax evasion behoviour. Tertiary students who have received tax educatian and also who have not received yet were used as samples. Data was proccessed usinq ANOVA and the result shows that tax knowledge and religiousity have on impact an tertiary student's non-compliance behaviour, there are differences of the tertiary student's non compliance behaviour depends on the level of education but do not depends on gender.This result shows the importance of information and tax socialization in Indonesia, especially the role of religious leaders in tax socializing.

Item Type:	Article
Uncontrolled Keywords:	Tax Knowledge, Religiousity, Tax Evasionand Tax Compliance
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi > S-1 Akuntansi
Depositing User:	admin LPPM
Date Deposited:	23 Jan 2018 08:30
Last Modified:	23 Jan 2018 08:30
URI:	http://repository.lppm.maranatha.edu/id/eprint/406

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