Hastuti, Rini (2014) TAX AWARENESS AND TAX EDUCATION: A PERCEPTION OF POTENTIAL TAXPAYERS. TAX AWARENESS AND TAX EDUCATION: A PERCEPTION OF POTENTIAL TAXPAYERS, 5. ISSN 2289-1552

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Abstract

Self assessment system requires tax payers to have full understanding of tax rules. Students of high education are perceived as potential tax payers since in the future they will earn revenues that are subjected to taxes. Based on previous research, having full understanding of tax is proved to drive tax evasion; hence tax education becomes a key. This research is mainly aimed to investigate contextual and ethical tax awareness between business and non business students; it is also investigate student’s perception if tax is important therefore they need to learn since it is unavoidable onus. It employed 341 students of Soegijapranata Catholic University (SCU); they then were divided into two groups that were 54.3% business and 45.7% non business students. SCU is a private university at Semarang Indonesia; it commits to be government partner to empower people paying their taxes. This research uses Independent Sample T-Test to test whether there are differences in contextual and ethical tax awareness between groups. Crosstabs analysis is applied to assess student’s perception of the importance and the need of tax education. The result shows that there’s no significant difference in contextual tax awareness between groups. It indicates that tax function and the obligation to do self assessment are got into their head without considering whether they come from business or non business program of study. It is also happened in a view of ethical tax awareness. This is to show to the government since tax awareness has already been generated among the youth. Meanwhile there are significant differences of student’s perception in the importance of tax education and the need to have tax as a subject between the groups. The business students mostly believe that the knowledge will be useful for their future (45.7%) hence it is important to be learnt in high education level (41.8%). Introduction of tax is the subject they would like to learn mostly and distinctly. It implies to business department management to evaluate their learning process since their student’s awareness tends to have the same level as students who don’t learn tax as well.

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