The Influence of Tax Education in Higher Education on Tax Knowledge and Its Effect on Personal Tax Compliance

Kurniawan, Dedi

doi:10.22146/jieb.54292

Cited by 29 publications

(42 citation statements)

References 3 publications

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“…On the other hand, H2 regarding tax education programmes provided by the tax authority is not supported. The result is found to be inconsistent with previous studies under similar element (Mohani 2001;Park & Hyun 2003;Loo et al 2009;Marziana et al 2010;Mohd Rizal 2010;Marhaini 2012;Norzilah et al 2016;Nuridayu et al 2017;Yee et al 2017;Alm 2018;Kwok & Yip 2018;Kurniawan 2020). The result implies that IRBM needs to improve their tax education programme as the current programme found to be insufficient to influence tax compliance.…”

Section: Multiple Regression Analysismentioning

confidence: 63%

“…Besides, tax knowledge will also lead to a rational decision such as to comply with the specified time required by the tax law (Marziana et al 2010;Park & Hyun 2003). Overall, previous studies confirmed that taxpayers with better tax knowledge are more willing to comply with the law since they pose with a good level of understanding as a result of being exposed to their tax responsibilities during tax education programmes (Mohani 2001;Park & Hyun 2003;Loo et al 2009;Marziana et al 2010;Mohd Rizal 2010;Marhaini 2012;Norzilah et al 2016;Nuridayu et al 2017;Yee et al 2017;Alm 2018;Kwok & Yip 2018;Kurniawan 2020). Therefore, our second hypothesis is:…”

Section: Tax Education Programmementioning

confidence: 89%

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Does Compliance Strategy Increase Compliance? Evidence from Malaysia

2021

AJAG

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Due to the significance of tax revenue as the primary source of a country's income, any leakage due to non-compliance behaviour may impact the country, which will eventually affect citizens. One way to reduce tax non-compliance is through compliance strategies which can be categorised into two; deterrence and accommodative approach. It is advisable that tax authority should not only focus on the deterrent approach (tax audit and penalty), mainly on tax offenders. Instead, tax authority also needs to find ways to preserve good taxpayers' continuous fulfilment of their tax responsibilities, encourage future taxpayers to commit to tax laws, and transform tax offenders to become good taxpayers using the accommodative approach. This study uses the survey method to determine individual taxpayers' perception of tax authority's compliance strategies (threat of punishment, tax education programme, treatment provided by tax authority, special voluntary disclosure programme (SVDP)). This study then investigates the influence of those compliance strategies towards tax compliance behaviour. Our findings indicate that individual taxpayers have a positive perception towards compliance strategies provided by the tax authority in Malaysia (refer to Inland Revenue Board of Malaysia (IRBM)). In addition, the threat of punishment, treatment provided by IRBM and SVDP are significantly proven to have a positive relationship with tax compliance. However, it is suggested that IRBM should improve their tax education programmes as it is found to be insignificant. This study contributes to current tax compliance literature in a relatively important field of compliance strategies by providing comprehensive insights into the influence of both deterrence and accommodative apporaches in influencing tax compliance behaviour, as well as focusing more on an accommodative approach that is receiving attention lately. With both approaches in one study, the results of this study provide a clear, complete and comprehensive understanding since most of previous studies conducted separately. Finally, the findings of this study also provide valuable and significant input to the tax authorities and policymakers, especially IRBM in assessing and making a necessary improvement on their compliance strategies with the mission to enhance tax compliance behaviour, especially among individual taxpayers.

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Section: Multiple Regression Analysismentioning

confidence: 63%

Section: Tax Education Programmementioning

confidence: 89%

Does Compliance Strategy Increase Compliance? Evidence from Malaysia

2021

AJAG

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“…Employers can play a significant role to promote and encourage Muslim taxpayers to pay zakat; not only to ensure they perform their duties as a Muslim but also to reduce their financial burden. Other than that, tax education should be introduced to all higher education students because improvement in tax education has a significant effect on tax compliance (Kurniawan, 2020).…”

Section: Discussionmentioning

confidence: 99%

The Empirical Evidence on Taxpayers’ Intention to Claim Zakat Payment as a Tax Rebate

Muhammad

Nor

2021

IJBS

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Malaysia is one of the Islamic countries that integrate zakat in the tax system; Muslim individual taxpayers can minimize tax payment by claiming zakat paid as a tax rebate which is deducted from the amount of total income tax. Although zakat rebate has been applied in the tax system more than 20 years, there is lacking research on its effectiveness to increase zakat and tax payment compliance. This study is a step forward for more zakat rebate and the integration of zakat and tax research. The objective of this study is to examine Muslim individual taxpayers’ intention in claiming zakat as a tax rebate. This study adopts the variables in the Theory of Planned Behaviour (i.e. attitude, subjective norm, perceived behavioural control) and include knowledge as the variables. The quantitative research methodology was applied by using a questionnaire. This study found that all variables have significant influence on Muslim individual taxpayers’ intention in claiming zakat payment as a tax rebate. The results of this research not only expand the minimal literature on the integration of zakat in the tax system, but also provide empirical evidence to the tax and zakat authorities in understanding the behaviour of Muslim individual taxpayers.

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“…Therefore, Kasipillai, Aripin and Amran (2003) suggest that universities should provide basic information materials on taxation to all students. The aim of these policies is to increase students' tax awareness and thus their level of tax literacy (Kurniawan, 2020). The apparent positive effect of tax education in secondary education on increasing taxpayer tax literacy has been identified in research by Kurniawan (2020) or Palil and Mustapha (2011) who also find that a higher level of tax knowledge has a significant effect on taxpayer compliance.…”

Section: Introductionmentioning

confidence: 98%

“…The aim of these policies is to increase students' tax awareness and thus their level of tax literacy (Kurniawan, 2020). The apparent positive effect of tax education in secondary education on increasing taxpayer tax literacy has been identified in research by Kurniawan (2020) or Palil and Mustapha (2011) who also find that a higher level of tax knowledge has a significant effect on taxpayer compliance. To this, Latiff, Noordin, Omar and Harjito (2005) add that it is certainly important to promote taxpayer education, but it is also necessary for taxpayers themselves to show an interest in tax knowledge.…”

Section: Introductionmentioning

confidence: 98%

Factors Influencing the Level of Tax Literacy of Students of Bachelor Study Programmes in Economics at Faculties of Economics

Formanová

Mádr

Andrlík

et al. 2021

Danube

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The paper is devoted to the issue of tax literacy, where the aim is to identify factors that affect the level of tax literacy of students of economics at the bachelor’s degree level in the Czech Republic. Through a questionnaire survey, students’ knowledge was tested and research hypotheses were verified using statistical and econometric methods. The survey showed that the level of tax literacy of the defined sample of respondents was satisfactory. Moreover, it was found that this knowledge is mainly influenced by the factor of taking courses with a focus on tax issues and the respondent’s own perception of the level of tax literacy. Specifically, respondents who had taken a tax course or considered themselves tax literate had, on average, five percentage points higher scores on the tax literacy test. On the other hand, the gender of the respondent can be considered a statistically insignificant factor.

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The Influence of Tax Education in Higher Education on Tax Knowledge and Its Effect on Personal Tax Compliance

Cited by 29 publications

References 3 publications

Does Compliance Strategy Increase Compliance? Evidence from Malaysia

Does Compliance Strategy Increase Compliance? Evidence from Malaysia

The Empirical Evidence on Taxpayers’ Intention to Claim Zakat Payment as a Tax Rebate

Factors Influencing the Level of Tax Literacy of Students of Bachelor Study Programmes in Economics at Faculties of Economics

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