Carolina, Verani (2013) The Attitudes of Tertiary Students on Tax Evasion: A Study of Tax Compliance. In: The 2nd IBSM International Conference on Business, Management and Accounting, 2-4 October 2013, Chiang Mai, Thailand.
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Abstract
This research aims to examine whether tax knowledge and religiousity influence on tertiary student's non-compliance behaviour and whether there are differences of the tertiary student's non-compliance behaviour depends on the level of education and gender. A pilot study revealed that the demographic variables held statistically significant relationship with tax evasion behaviour. Tertiary students who have received tax education and also who have not received yet were used as samples. Data was processed using ANOVA and the result shows that tax knowledge and religiousity have an impact on tertiary student's non-compliance behaviour, there are differences of the 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: | Conference or Workshop Item (Paper) |
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| Uncontrolled Keywords: | Tax knowledge, Religiousity, Tax Evasion, Tax Compliance |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 16 Jul 2014 09:05 |
| Last Modified: | 16 Jul 2014 09:06 |
| URI: | http://repository.maranatha.edu/id/eprint/6381 |
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