Tax Compliance: Students’ Ethical Perspectives

DOI

10.2991/aebmr.k.201212.032How to use a DOI?

Keywords

Enforced tax compliance, Tax compliance, Voluntary tax compliance

Abstract

This study generally aims to reveal the ethical aspects of taxpayer compliance from the student’s point of view. The study was conducted on 34 undergraduate accounting students of Ganesha University of Education who had taken taxation courses. The data analysis method used in this research is descriptive qualitative analysis. The results of this study found that all respondents agree that taxpayers must comply with paying taxes, even though the majority of them were enforced compliance. The role of tax education is needed to increase the sensitivity of students’ tax ethics, so a voluntary tax compliance can be achieved.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - I Nyoman Putra Yasa
AU  - Ni Kadek Sinarwati
AU  - I Putu Hendra Martadinata
PY  - 2020
DA  - 2020/12/14
TI  - Tax Compliance: Students’ Ethical Perspectives
BT  - Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
PB  - Atlantis Press
SP  - 235
EP  - 238
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201212.032
DO  - 10.2991/aebmr.k.201212.032
ID  - Yasa2020
ER  -