An Analysis and Discussion of Tax Education of Major Countries

2021 ◽  
Vol 28 (2) ◽  
pp. 105-133
Author(s):  
Jin Young Kim ◽  
Seong-min Song
Keyword(s):  
Tax Education

KEPATUHAN WAJIB PAJAK: KEADILAN DAN PENGETAHUAN PAJAK KPP MALANG SELATAN

2019 ◽  
Vol 5 (1) ◽  
pp. 18-30
Author(s):  
Sukma Perdana ◽  
Rosyid Arifin
Keyword(s):  
Multiple Regression ◽  
Analytical Method ◽  
The Public ◽  
Tax Education

The purpose of this study was to determine the effect of fairness and tax knowledge on compliance of individual taxpayers in Malang. The analytical method used in this study is multiple regression. Based on the results of the analysis found evidence that simultaneously or partially justice and tax knowledge affect the compliance of Individual Taxpayers in Malang. In order to improve taxpayer compliance, the KPP Pratama office in Malang provides taxation knowledge to the public through intensive, consistent and sustainable tax education. In addition, it is necessary to increase the quantity and quality of tax education counseling so that the public's tax knowledge increases and become more aware and compliant in carrying out their tax obligations. In addition, taxpayers to learn more and understand the regulations regarding taxation so that they can improve their compliance as taxpayers Keywords: Justice, tax knowledge and taxpayer compliance

scholarly journals Analysis of Tax Education in a Business School: a Case Study

2016 ◽  
Vol 24 (2) ◽  
pp. 113-118 ◽  
Author(s):  
Beáta Blechová ◽  
◽  
Šárka Sobotovičová ◽  
Keyword(s):  
Business School ◽  
Tax Education

scholarly journals The Influence of Tax Education on Obeying Tax Liability: A Statistical Methods and Results

2020 ◽  
pp. 38-52
Author(s):  
Tizazu Toma Shamana ◽  
Woldeselassie Azige Alito
Keyword(s):  
Direct Cost ◽  
Income Tax ◽  
Tax Compliance ◽  
Value Added ◽  
Simple Random Sampling ◽  
Survey Study ◽  
Before And After ◽  
Tax Education ◽  
Business Income ◽  
Wolaita Sodo

Backgrounds: In Ethiopia, taxpayers are categorized as small, medium or large depending on their business turnover or levels of income. Irrespective of one's category, taxpayers in Ethiopia, particularly Wolaita Sodo town are required to comply with VAT, TOT, Income Tax, Withholding Taxes and Customs duties in equal measure. Taxpayers will readily accept any new system introduced if they have ample knowledge to understand the system. Thus, education programs organized by custom and duty authority or public education institutions are required to enhance taxpayers' ability to understand the importance of tax on country's economic development and to increase their confidence in fulfilling their responsibilities as taxpayers. By considering the above issues, the researcher interested to investigate the influence of tax education on tax compliance attitude of taxpayers by conducting an experiment on the taxpayer in Wolaita Sodo town. The general objective of the study was to investigate the influence of tax education on tax compliance in Wolaita Sodo town. Methods: The target population for the survey study was actual taxpayers who are subject for business income tax. Only unincorporated business taxpayers in Wolaiata Sodo town are used as participants in the survey study. The target total population is 11,278 business income taxpayers as of July 2017 which is categorized under A, B and C. Only 160 taxpayers were selected by using simple random sampling from Wolaiata Sodo town. Questions regarding employment income, business income, turn over tax, and excise and value-added taxes are asked. Respondents are also asked to state whether the direct cost of producing the income, such as the direct cost of manufacturing, purchasing and selling costs shall be deductible from gross income in calculating taxable business income. Before and after the experiment (tax education) respondents were asked to check whether they know basic taxation rules. And their marks scored for the 7 basic questions after and before tax education out of 50 marks are recorded. Results: Majority of the respondents after attending the tax course scored high value regarding the tax knowledge. There is a great difference between the tax compliance attitude of these respondents before and after attending the tax course. Before attending the tax course, majority of respondents showed the plan of not complying with tax laws. But after attending the tax course, the majority of the respondents proves the identification of taxable and non-taxable income types. Generally, it resulted that the tax knowledge of respondents is improved after attending the tax course.

scholarly journals PENERAPAN REFORMASI KEHUMASAN DAN IMPLIKASINYA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PELAPORAN SPT TAHUNAN SECARA E-FILING

2021 ◽  
Vol 2 (2) ◽  
pp. 103-111
Author(s):  
Lufti Puji Setiadi ◽  
Agus Bandiyono
Keyword(s):  
Qualitative Methods ◽  
Document Analysis ◽  
Tax Administration ◽  
Literature Study ◽  
Research Supervision ◽  
Directorate General ◽  
Tax Education ◽  
Administrative Sanctions

Taxation education is one of the duties of the Directorate General of Taxes as the tax administrator in Indonesia. The General Elucidation of Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, most recently by UU Number 16 of 2009 states that tax administration duties include guidance, research, supervision and application of administrative sanctions. This study uses a descriptive type of research that compares the efiling of the annual tax return of personal taxpayers and the realization of tax education in 2018-2019. This research uses qualitative methods. The data used are interviews, document analysis, and literature study. Based on the results of the study, it was found that the contribution of the realization of tax education was directly proportional to the annual tax return of individual taxpayers for that year. To increase the annual tax return, the Bengkulu and Lampung Regional Tax Office made a new breakthrough and adjusted direct and indirect tax education. This is expected to help taxpayers understand the importance of taxation for the nation's development and increase taxpayer compliance.   Penyuluhan perpajakan merupakan salah satu tugas Direktorat Jenderal Pajak selaku administratur perpajakan di Indonesia. Penjelasan Umum Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 16 Tahun 2009  menyatakan bahwa tugas administrasi perpajakan meliputi pembinaan, penelitian, pengawasan dan penerapan sanksi administrasi. Penelitian ini menggunakan jenis penelitian deskriptif yang membandingkan penerimaan SPT Tahunan Wajib Pajak Orang Pribadi secara efiling dan realisasi penyuluhan perpajakan tahun 2018-2019. Penelitian menggunakan metode  kualitatif. Data yang digunakan yaitu wawancara, analisis dokumen, dan studi kepustakaan. Berdasarkan hasil penelitian didapat bahwa kontribusi realisasi penyuluhan perpajakan berbanding lurus dengan penerimaan SPT Tahunan Wajib Pajak Orang Pribadi pada tahun tersebut. Untuk meningkatkan penerimaan SPT Tahunan, Kanwil DJP Bengkulu dan Lampung melakukan terobosan baru dan menyesuaikan penyuluhan perpajakan secara langsung dan tidak langsung. Hal ini diharapkan dapat membantu Wajib Pajak memahami pentingnya perpajakan bagi perkembangan bangsa dan meningkatkan kepatuhan Wajib Pajak.  

scholarly journals A Study on the Effectiveness of Tax Morale with the Tax Education

2012 ◽  
Vol null (44) ◽  
pp. 135-158
Author(s):  
Younghee Han
Keyword(s):  
Tax Morale ◽  
Tax Education

Undergraduate tax education: a comparison of educators' and employers' perceptions in the UK

2000 ◽  
Vol 9 (3) ◽  
pp. 223-241 ◽  
Author(s):  
Angharad M. Miller ◽  
Christine M. Woods
Keyword(s):  
Tax Education ◽  
The Uk

Special Issue on Tax Education, Vol. 30, Issue 1 (2012)

2012 ◽  
Vol 30 (1) ◽  
pp. 1
Author(s):  
David E. Stout
Keyword(s):  
Special Issue ◽  
Tax Education

scholarly journals WHAT IS THE YOUNG GENERATION INTENSION IN DOING TAX EDUCATION?

2019 ◽  
Vol 6 (1) ◽  
pp. 36-47
Author(s):  
Mirza Maulinarhadi Ranatarisza ◽  
Virda Nur Hidayah ◽  
Ria Ika Novitasari
Keyword(s):  
Young Generation ◽  
Tax Education

Tax Education in Malaysia - Food for Thought

1983 ◽  
Vol 2 ◽  
pp. 81-89
Keyword(s):  
Tax Education

A primer on tax education in the United States of America

2001 ◽  
Vol 10 (1) ◽  
pp. 3-13 ◽  
Author(s):  
Peggy Hite ◽  
John Hasseldine
Keyword(s):  
United States ◽  
United States Of America ◽  
The United States ◽  
Tax Education
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