Tax Education Research Articles

The Effect Of PP 55 Of 2022 Implementation And Taxation Socialisation On Tax Compliance Level Of MSMEs

This study aims to examine the effect of the Implementation of PP 55 of 2022 and taxation socialization on the tax compliance of MSMEs in Medan City. In this study, data were obtained from questionnaires distributed to 51 MSME respondents in Medan City. The analysis results show that the Implementation of PP 55 of 2022 and taxation socialization together have a positive and significant effect on the tax compliance of MSMEs. These results indicate that tax incentive policies such as PP Number 55 Year 2022 can help MSMEs in economic recovery post Covid-19 pandemic, while the government's intensive taxation socialization can increase taxpayer compliance to fulfill all their tax obligations. In order to improve the tax compliance of MSMEs, continuous socialization regarding tax incentive policies and the use of digital technology are needed to increase the effectiveness of tax education.

Tertiary Education Tax, Information Technology Development Levy and Funding of Educational System in Nigeria

Tertiary Education Tax, Information Technology Development Levy and Funding of Educational System in Nigeria

Oversight and public finances in Mexico

The general objective of the research is to describe the impact of audit management on public finances and tax revenues. According to Organization for Economic Development Cooperation (OCDE, 2022), Mexico lags behind other countries in terms of tax revenue, and tax evasion is considered one of the factors that contribute to this situation. Evasion makes it possible to hide profits and avoid paying the corresponding taxes, which affects state finances and limits the government's ability to promote social programs and improvements. Fiscal policy is a fundamental tool for the economic development and financial stability of a country. In this context, an explanatory qualitative methodology was used, which generated evidence to conclude that auditing acts in Mexico have allowed an increase in tax revenues with a positive effect on public finances; however, still below the average collected by member countries of the OCDE. It is proposed to improve tax education by providing information on the rights and obligations of taxpayers and greater transparency informing how the proceeds are invested and training businessmen in the use of technologies to facilitate the payment of taxes.

Tax education and tax compliance: A multi-ethnic analysis

For an emerging economy such as Indonesia, income taxes significantly contribute to her revenue generation profile. The efficacy of tax education during taxpayers' educational trajectory stands as a pivotal factor in achieving successful tax revenue collection. The primary objective of this study is to examine the impact of tax education on tax compliance among students from diverse ethnic backgrounds. This is a descriptive study with a quantitative approach. Open-ended questionnaires were developed, tested, and distributed to students. A total of 372 valid responses were returned and the data was analyzed using the Smart PLS tool. Findings from the analysis revealed a significant effect of tax education on tax compliance across all ethnic groups (Javanese, Sundanese, Batak, Minang, Malay, and Others) with the maximum and minimum effect recorded in the Sundanese (73.5%) and Batak (47.2%) respectively. This study contributes to bridging the research gap in tax education and tax compliance from a multi-ethnic approach in Indonesia. It is recommended that public tax awareness campaigns, targeted at both students and the public in Indonesia be sustained, as this drives an increase in tax compliance across all ethnicities in the medium to long term. This research makes a theoretical contribution by highlighting the significance of tax education as a determining factor. From a policy perspective, this study offers valuable insights to education policymakers, emphasizing the necessity for regular enhancements and adaptations in tax education practices.

Analysis of Tax Collection with Reprimand and Forced Letters to Optimize Tax Revenue at KPP Pratama Jambi Telanaipura

As a form of law enforcement to improve taxpayer compliance with paying their taxes, tax collection is carried out consistently and continuously. The tax collection activities carried out by the Fiscus consist of active tax collection and collection by forced letter. Active billing is carried out by the Fiscus by issuing tax assessment letters, reprimand letters, and tax bills. If the taxpayer does not also pay his tax debt, the tax officer can take tax collection action with a forced letter. This study aims to analyze the implementation of tax collection with reprimand letters and forced letters to optimize tax revenue at KPP Pratama Jambi Telanaipura in 2020 and 2021. The research method used is a qualitative descriptive analysis method. The data collection method used was interviews and documentation at KPP Pratama Jambi Telanaipura. Based on the results of the analysis, it shows that tax collection with reprimand letters and forced letters are classified as ineffective. Tax collection with reprimand letters and forced letters at KPP Pratama Jambi Telanaipura greatly does not contribute to tax revenue. KPP Pratama Jambi Telanaipura's efforts in optimizing tax revenue include holding focus group discussions, joining collection programs, canvassing, and providing tax education, socialization, and counseling

Moderasi Pengawasan Perpajakan atas Pengaruh Penggunaan E-Form dan Edukasi Perpajakan Terhadap Kepatuhan Wajib Pajak Pebisnis E-Commerce

This article proves the effect of the Use of E-Form and Tax Education on Taxpayer Compliance of E-commerce Businessmen moderated by Tax Supervision. The results tested, the effect of using e-forms and Tax Education on Taxpayer Compliance of E-commerce Businessmen. The sample of this research is 220 respondents from the E-commerce Businessmen. The analysis uses Structural Equation Modeling to test this research model. Next, examine the effect of the Effect of E-Form Use and Tax Education on Taxpayer Compliance of E-commerce Businesses moderated by Tax Supervision. The results of the study prove that Tax Education has proven to have an impact on E-commerce Business Taxpayer Compliance. Then, Moderation of Tax Supervision on Taxation Education proved to have an effect on E-commerce Business Taxpayer Compliance. The results of this study recommend that creating E-commerce Businessman Taxpayer Compliance in individuals is to have adequate Tax Education within the Taxpayer.

Folkloric dance and its contribution to the reduction of sedentary lifestyle in teaching staff

The teaching staff is going through an occupational health problem due to the long working hours that they have little free time left to develop; One of the factors that affects the sedentary lifestyle of teachers, is the null practice of work recreation within the school institutions, since it originates from the ignorance of the benefits offered by recreation, it is precisely in this research that emphasizes the awareness of the benefits of work recreation in teaching staff, focused from the dance part within the working day in the face of this problem there is a large number of studies that explain the benefits of work recreation as a strategy to reduce sedentary lifestyle in teachers of the tax education system. For this reason, the article focuses its attention on evaluating a recreational program of folkloric dance as a means of reducing sedentary lifestyle aimed at high school teachers of the fiscal system. The project is based on different research designs starting from the documentary, field and quasi-experimental analysis, through the application of tests directed to the teachers and the sedentary lifestyle that allowed to collect significant amounts to determine the diagnosis; As a result of these investigative analyzes, the final conclusion was reached that responds to the stated objective, which is to reduce sedentary lifestyle in teachers. Therefore, it is affirmed that the Folk Dance Recreational Program has significant effects on the reduction of sedentary lifestyle in secondary education teachers of the fiscal system.

Optimization of Tax Education Through Digital Content

Tax education is important for the public, especially for taxpayers, in order to understand their rights and obligations in paying taxes. However, tax education still does not receive adequate attention in Indonesia. Digital content as a medium for tax education offers easier access and greater flexibility for students. This research aims to review the effectiveness and challenges in optimizing tax education through digital content. The research method used in this research is a literature study analysis method to review various studies related to the effectiveness and challenges in optimizing tax education through digital content. Data is collected from academic journals, books, reports and other related articles. The results of this research reveal that digital content as a tax education medium can improve tax understanding and skills. Digital content allows digital actors to learn independently and flexibly, as well as allowing access to various learning resources, and providing more interesting and interactive interactions.

Determinant of Tax Evasion of Category “A” Taxpayers in East Addis Ababa

Tax revenues are important income sources for governments in most countries. because of the shortage of full tax compliance, government budgets are unbalanced in most countries, and therefore the gap between revenue and expenditure is increasing. the main question that was trying to answer during this paper was “why do taxpayers evade taxes?” The study was designed to spot the determinants of evasion (focusing on category “A”) on government income in East Addis Ababa. A structured questionnaire was accustomed collect data from a sample of 371 taxpayers who were selected by employing a non-random sampling technique. A binary logistic regression model was employed to research the info and therefore the results of the study revealed that there's a statistically significant association between evasion and eight determinant variables (tax education, service quality, tax rate, income level, and fairness of legal system, financial Constraint, audit, and penalty). evasion has positively suffered from the rate, income level, audit, and fairness of the legal system and is negatively influenced by financial Constraints, tax education, service quality, and penalty. supported the finding of the study the subsequent policy recommendations are forwarded. These are the government should reduce the rate, and therefore the tax delivery system should be automated to make sure efficiency and quality delivery among money others.

The Influence of Tax Education on Tax Awareness Among Secondary School Students in Malaysia

This study investigates the influence of tax education programmes on tax awareness among students in secondary schools (future taxpayers) in Malaysia. Data were gathered using a quantitative survey, both physically and via online, involving 371 respondents across Malaysia. The Structural Equation Model (SEM) using Smart PLS 4.0 was used to analyse the data, whereby two hypotheses were tested in the present study. The study results showed that formal tax education and informal tax education significantly influenced tax awareness. Subsequently, the results suggest that the young generations, who are future taxpayers in Malaysia, have a good level of tax knowledge and tax awareness. Despite this, tax education and tax awareness programmes should be continuously explored and promoted from time to time so that the understanding and awareness toward taxes among the citizens can be maintained and strengthened, and thus ultimately contribute to voluntary tax compliance. The study findings contribute to the body of literature, particularly tax-related research, as there is currently scarcity of studies which explored on tax awareness among future taxpayers such as students in schools and higher education institutions, especially in Malaysia. For future research, it is suggested that the present study can be replicated with the same settings and different samples to obtain more generalised results. It is also recommended that future researchers can adopt a longitudinal study to examine the level of tax knowledge and awareness among the students at two distinct stages, i.e. before and after their undertakings of formal tax education in secondary schools.

대학의 위기 극복을 위한 대학재정 확충 방안

Two major issues can be pointed out in the direction of education finance policy in the new government. First, the current scale of education finance is sufficient enough that the decrease in the school-age population is the determining factor for reducing education finance? Second, the government's strategy to invest higher education is sufficient to secure an appropriate level of funding for higher education?. The purpose of this study was to analyze two issues based on empirical data and to propose policy suggestions to expand higher education finances to overcome the structural crisis of it. As a result of the analysis, 10 reasons for not reducing education finance even if the number of students decrease; 3 reasons related to the country's educational outlook and philosophy, 5 reasons for structural problems of weak education finance, and 2 reasons for the additional budge for the future education were identified. And the structural crisis in higher education system related to university finance were analyzed as followings: First, phenomenon of hollowing out local universities due to the mismatch between supply and demand for university education, the crisis situation that emerged from the weak university financial structure, the crisis of polarization in university education due to the increase in the burden of college tuition, and the size of the university budget, which is far short of economies of scale, was presented; Second, as a result of estimating the minimum university financial demand based on the national economic size and the OECD average, the additional support for higher education currently planned by the new government was very insufficient. Finally, this study suggested several policy alternatives based on the empirical evidences; enactment of Higher Education Finance Grant Law for securing it by 1% of GDP, Special Accounting Act for Balanced University Development, Special Act on Support for Higher and Vocational Lifelong Education, the Education Finance Grant Law to secure finances in line with GDP growth rate, and enactment of the High Education Tax.

Suggestions for the City from Examining Impacts of Non-Economic Factors Affecting Voluntary tax Compliance – Case of Vietnam Businesses

Purpose: This paper aimed to examine the impacts of non-economic factors including: Social Norms, Tax Education, Coercive Power of Tax Authority, Legitimate Power of Tax Authority, Tax Information, Service Quality of Tax Authority, and Quality - Public Governance on the voluntary tax compliance of businesses in Ho Chi Minh City, Vietnam. Theoretical framework: Findings of Cialdini and Trost, in 1998 in related to standards of effect of non-economic factors in voluntary tax compliance was reported in details, but it will including and not limit to rules constructed and standards (social norms so called) in psychological aspects. This makes a background for presnt study to completing non-economic factor. Design/Methodology: The study used questionnaires to collect date from survey subjects who are accountants, chief accountants and financial directors of businesses in Ho Chi Minh City, Vietnam. The questionnaire consisted of 2 parts. The first section included an introduction to the business and participants answering the questionnaire. Part 2 included content related to voluntary tax compliance and factors affecting voluntary tax compliance. With 501 valid responses from the survey subjects, the author test the hypotheses in the research model (Structural). Findings: The research results found that all 7 factors had a significant impact on voluntary tax of businesses in HCM City, Vietnam. Government, tax authorities, and universities basing on this research can come up with more appropriate solutions to enhance the tax compliance (voluntary) behavior of businesses. Research, Practical & Social implication: this study only analyzed the factors of internal enterprise characteristics affecting the high and low level of non-compliance with corporate income tax, but not yet included in the research model to analyze other factors as important as those outside the business, etc. It is really necessary to come up with more appropriate solutions to strengthen the voluntary tax compliance behavior of businesses, increase revenue for the budget, and contribute to the development of the country and society. Originality/ value: suggestions for solutions should be taken to increase the tax revenues for the city is stated in present work. Via our study (testing non econ variables), findings tell us that all 7 factors tested had a positive impact on voluntary tax compliance. They included social norms, legal power of tax authorities, coercive power of tax authorities, tax education, service quality of tax authorities, tax information quality public administration; in which, tax education had the most influence, while coercive power of tax authorities had the least influence.

Tax Determinants and Sustainable Economic Growth of MSMEs in South – South, Nigeria

This study investigated the influence of tax determinants on sustainable economic growth of micro, small and medium enterprises (MSMEs) in South-South, Nigeria. A cross sectional survey design was conducted on a sample of micro, small and medium enterprises (MSMEs) in South-South, Nigeria. The study anchored on the fiscal exchange theory. Primary data was collected using a questionnaire with a five-point Likert scale. The sample was 535 owners of micro, small and medium enterprises (MSMEs) taxpayers were purposively selected. The data collected was presented with the use of descriptive statistics, while bivariate and multivariate analysis was used in the estimation of the regression model developed for the study. The results suggested that tax knowledge positively and significantly influenced sustainable economic growth among MSMEs in south-south Nigeria; tax compliance cost positively and significantly influenced sustainable economic growth among MSMEs in south-south Nigeria; tax awareness has no positive and significant impact on sustainable economic growth among MSMEs in south-south Nigeria; taxpayers’ perception on accountability positively but not significantly influenced sustainable economic growth among MSMEs in south-south Nigeria and tax rate positively and significantly influenced sustainable economic growth among MSMEs in south-south Nigeria. On the basis of the findings, the study concluded that tax determinants influence the level of sustainable economic growth of micro, small and medium enterprises in South-South Nigeria. The study recommended amongst others that government should continuously invest on tax education both at the basic and secondary levels of education. This can be done by putting in place tax clubs in different schools so that as learners get to the taxpaying brackets they are fully aware of tax responsibilities as well as improve tax information thereby simplifying tax procedures for higher revenue generation for sustainable economic growth.

Tax Education, Fairness and Penalty on Compliance Behavior of Micro, Small and Medium Enterprises in Bayelsa State, Nigeria

This study investigated the relationship between tax education, tax fairness and tax penalty on voluntary tax compliance in Bayelsa State, Nigeria. A cross sectional survey was conducted on a sample of owners of micro, small and medium enterprises (MSMEs) in Bayelsa State. Primary data were collected using a questionnaire with a five-point Likert scale. The sample was 313 owners of micro, small and medium enterprises (MSMEs) taxpayers that were purposely selected. The data collected were presented with the use of descriptive statistics, while bivariate and univariate analysis was used in the estimation of the regression model developed for the study. The results from the analysis revealed a positive and significant relationship between print form tax education and voluntary tax compliance; positive and significant relationship between electronic form tax education and voluntary tax compliance; positive and significant relationship between stakeholder sensitization programme and voluntary tax compliance; positive and significant relationship between tax fairness and penalty on voluntary tax compliance in Bayelsa State, Nigeria. The study concluded that tax education, tax fairness and tax penalty influence the level of tax compliance of micro, small and medium enterprises (MSMEs) in Bayelsa State, Nigeria. The study, therefore, recommended amongst others that the government through the relevant tax authorities should evaluate and re-integrate tax education programs feedback on tax behaviors to progressively increase revenue generation.

Tax evasion, psychological egoism, and revenue collection performance: Evidence from Amhara region, Ethiopia.

Tax evasion is the illegal withholding or underpayment of taxes, typically accomplished by intentionally providing false or no evidence to tax authorities. Tax evasion has had a severe detrimental influence on the economy of the Amhara National Regional State, Ethiopia. The Amhara Regional State lost tax revenue in recent years due to tax evasion. The objective of this study was to see how tax evasion, taxpayers' psychological egoism, and other relevant factors affect tax revenue collection performance in the Amhara Region, Ethiopia. Data were collected from 395 VAT-registered taxpayers through a structured questionnaire. The structural equation model and multiple regression analysis method were utilized for empirical test based on the softwares of SPSS and AMOS. This research revealed that tax evasion and psychological egoism negatively affect tax revenue collection performance. Tax education and technology significantly and positively affected tax revenue collection performance. Meanwhile, the relationships between the above factors (tax evasion, tax education, and technology) and the tax revenue collection performance are reliably mediated by taxpayers' psychological egoism. Those findings can give clues to researchers, tax experts, and policymakers for improving the tax revenue collection performance in Amhara Region. The government can enhance public education to reduce tax evasion and such misbehavior caused by taxpayers' psychological egoism. Meanwhile, the most up-to-date tax invoicing technologies, like artificial intelligence and machine learning technology should be adopted.

TVET FINANCING AND RESOURCING FOR THE SUSTENANCE OF TECHNOLOGICAL EDUCATION IN NIGERIA (A STUDY OF THE FEDERAL POLYTECHNIC ILARO)

Technical and Vocational Education and Training (TVET) is very important for the empowerment of youths globally, the unemployment rate of young graduates in Nigeria has been on a steady increase for years, and several scholars had in their reports and findings opined that the government should invest in technical and vocational training for Nigerian youth. This study examined the funding of the Nigerian Polytechnics and Technological Institutions using the Federal Polytechnic Ilaro as a case study, to assess whether the current increase in the Tertiary Education Tax from 2% to 2.5%, can it have a positive impact on technological education? as the focus of this study. To examine whether the current increase will lead to an increase in the funding of Polytechnics in Nigeria or will revitalize vocational and technical education in Nigeria. The methodology for the study was the sourcing of information through both secondary and primary sources, the study is descriptive, and the oral interview was used to examine the opinion of practitioners and the users of the services of these Institutions The finding reveals that there exists a gap between the industry and our TVET institutions and that the government should increase the percentage given to the Polytechnics from the proceeds of the Tertiary Education tax, which presently is 25%. The study recommended that the TVET institutions should identify through interaction with industries the challenges they have and find a way to provide practical solutions, this will bridge the gap between the institutions and the industries. Government should increase the funding of the Polytechnics in the country through the increase in the percentage accruing to it from the Tertiary Education Tax.

Tax Knowledge among University Professors: A case of Makawanpur Multiple Campus

Tax knowledge plays vital role in tax compliance. The objective of this study is to assess overall and faculty wise level of tax knowledge among lecturers of Makawanpur Multiple Campus. Descriptive research design is applied by adopting survey method to collect data. Out of 83 total lecturers, 69 are selected for the study as respondent through stratified sampling method with proportionate sampling technique by making four clusters Management, Science, Humanities and Education. Questionnaire has been administered with five points likert scale ranging from not at all aware(1) to extremely aware(5).The results shows that overall tax knowledge of lecturers are less than average (i.e. slightly aware). However, lecturers of management faculty who have studied tax education have higher than average i.e. very aware. Result indicates that tax education is important for understanding taxpayer’s right responsibility, allowable deduction and other technical tax knowledge. It is concluded that Curriculum Development Center of Tribhuvan University and Inland Revenue Department should coordinate to develop curriculum and technical tax knowledge program among taxpayer for minimizing non-compliance problems by enhancing tax knowledge.

Individual Taxpayer Compliance Behavior: Influence of Educational Level, Income Level Ethnic Diversity

The purpose of this study is to investigate how individual taxpayer compliance at PT Trans Indonesia Superkoridor is impacted by factors like as income, education, and ethnic diversity. This study employs quantitative methodology. Primary data were used in this study, and respondents were given questionnaires to complete to collect data. Purposive sampling, with a sample size of 153 respondents, was the sampling strategy utilized. The following tests were used in this study: The F test, the partial test (t test), the heteroscedasticity test, the multicollinearity test, multiple regression analysis, and normality test. The study's findings demonstrate that ethnic diversity and educational attainment have a favorable and substantial impact on individual taxpayer compliance, while the level of income does not have a positive and insignificant effect on individual taxpayer compliance. The managerial implication of these findings is that companies and governments need to consider these factors in designing policies and strategies to improve individual tax compliance. tax education tailored to educational level, and a deep understanding of ethnic diversity to create an environment that supports tax compliance.

Reverse engineering tax education: How tax practice can inform the classroom experience

If the purpose of collegiate tax education is to prepare tax professionals, it should begin with the end in mind. An accurate and up-to-date appreciation of tax practice should inform the formal education that precedes it. Grounded in the theory of situated learning, this paper offers the insights of interviews with junior and senior tax professionals about their work and careers. The results suggest that we need to improve our appreciation for how people learn in their professional careers. Even though there remains value to a generalist appreciation of tax, formal education also needs to help students develop their specialization. Tax education also needs to help students adjust to the technology of tax compliance that they are likely to encounter in practice. Other suggestions are made for the reconsideration of traditional elements of introductory tax courses, based on the reflections of practitioners.

Tax Awareness Among Micro-Business Owners in Informal Settings

This paper broadly seeks to examine the determinants of tax awareness among micro-entrepreneurs in informal settings in the Bariga Local Council Development Area (LCDA) of Lagos State, Nigeria. Specifically, this paper examines the effects of business size, business records and tax education on tax awareness among microentrepreneurs in informal settings there. Tax awareness in this study is treated as a dichotomous variable to test the statistical significance of each of the predictors. The study uses a multiple logistic regression analysis. The findings show that gender, education, business records and tax education are significant predictors of tax awareness among the micro-entrepreneurs in informal settings. The study makes a significant contribution to an understanding of taxation in informal sector, especially in the African context where the size of informal settings significantly impacts the sustainable development of the economy at large.