Taxation Course Research Articles

FACTORS INFLUENCING STUDENT PERCEPTIONS OF TAX EVASION

This study aims to examine the factors that influence students' perceptions of ethical tax evasion actions. The population of this study were students majoring in accounting and tax administration at the Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Sampling was carried out based on purposive sampling with the type of judgment. The stages in this study were carried out by collecting data through questionnaires distributed to accounting and tax administration students who had taken taxation courses and continued with data analysis. The data of this study are primary data and were analyzed using validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests and multiple linear regression analysis tests. The results of this study indicate that the taxation system and money ethic have a positive and significant effect on the ethical perception of tax evasion. While the variables of fairness and tax sanctions have a negative effect on the ethical perception of tax evasion. The results of this study also show that the four variables together can influence the ethical perception of tax evasion actions.

Adapting Education: Navigating Hybrid Classrooms in The Post-Pandemic Era

Hybrid classrooms are designed to support collaborative learning experiences. This concept encourages students to actively engage within learning communities. This study investigates the applicability of hybrid classrooms in a university. Researchers utilized a CoI questionnaire adapted from Swan et al., (2008). It contains 36 items, all measured on a 4-point Likert scale. The questionnaires measure the three components of the CoI model. The participants consisted of accounting students who enrolled in Taxation courses in 2023, totaling 140 individuals. This result finds that students have effective social interaction, active engagement, and critical inquiry in the hybrid classroom. Students expressed a positive sentiment towards the hybrid classroom. The hybrid classroom undeniably has great potential for a flexible learning model for both students and educators in the future. While this study offers valuable insights into the perceptions of students regarding the hybrid classroom, the limitations, lack of demographic data, reliance on self-report measures, and absence of qualitative data, must be acknowledged when interpreting the findings.

Pengaruh Motivasi, Self-Efficacy, Prospek Kerja, Pengetahuan Perpajakan, Nilai Sosial, dan Persepsi terhadap Minat Mahasiswa Jurusan Akuntansi untuk Menjadi Konsultan Pajak

The purpose of this study was to determine what factors influence student’s career choice as a tax consultant. Sampling in this study using purposive sampling method. The sample in this study were Accounting students at Ciputra University Surabaya who had taken taxation courses. The results of this study state that motivation, job prospects, and perceptions positively influence career choice as a tax consultant. Meanwhile, self efficacy, tax knowledge, and social values do not affect career choice as a tax consultant. Future research is expected to add other independent variables and expand the population.

Peran Mediasi Tax Knowledge dalam Hubungan Tax Education dan Tax Compliance

This research examines tax education which influences tax knowledge with the mediation of tax knowledge. Data from a survey of 130 individual taxpayers in Samarinda who had taken taxation courses through formal tertiary level education were analyzed using smartPLS, which produces findings that tax education and tax knowledge have a significant and positive effect on tax compliance, tax education has a significant and positive effect on tax knowledge, and tax education has a significant and positive effect on tax compliance through tax knowledge which is partial mediation. This research results in empirical evidence regarding the importance of tax education in increasing tax compliance. High tax compliance will help the government in terms of funding to carry out work programs that can ultimately improve people’s lives.

PENGARUH PERSEPSI, MINAT, PERAN LINGKUNGAN, DAN PENGETAHUAN PERPAJAKAN MAHASISWA AKUNTANSI TERHADAP KEPUTUSAN PEMILIHAN BERKARIR DI BIDANG PERPAJAKAN

This study aims to examine the effect of perceptions, interests, environmental roles, and tax knowledge of accounting students on the decision to choose a career in taxation. The population in this study were accounting students at Stikubank Semarang University and Diponegoro University Semarang. The sample in this study were accounting students at Stikubank Semarang University and Diponegoro University Semarang who had already taken taxation courses. The results of this study indicate that positive perceptions and interests are significant towards the decision to choose a career in the field of taxation. Unlike the case with the role of the environment and tax knowledge which is not significant to the decision to choose a career in the field of taxation.

Pengaruh Self Efficacy, Pengetahuan Perpajakan, Pertimbangan Pasar Kerja, dan Pengaruh Orang Tua terhadap Minat Karir Mahasiswa Akuntansi menjadi Konsultan Pajak

This research examines the influence of self-efficacy, tax knowledge, labor market considerations, and parental impact on accounting students' interest in becoming tax consultants. The research sample comprises 224 accounting students from Bengkulu University, Muhammadiyah Bengkulu University, Dehasen University, and UNIHAZ who have taken taxation courses. The primary data was collected using a questionnaire distributed via Google Forms. Data were analyzed using the Statistical Program for Social Science (SPSS) 26. The study results indicate that self-efficacy does not have a significant partial effect on the career interest of accounting students in becoming tax consultants. Meanwhile, tax knowledge, labor market considerations, and parental influence partially have a positive and significant effect on accounting students' career interest in becoming tax consultants. However, self-efficacy, tax knowledge, labor market considerations, and stimulant parental influence, as stimulants affect the career interest of accounting students in becoming tax consultants.

Pengaruh Self Efficacy, Pengetahuan Pajak dan Motivasi Karir Terhadap Minat Mahasiswa untuk Berkarir di Bidang Pajak

The aim of this research is to test and analyze the influence of self-efficacy, tax knowledge and career motivation on students' interest in pursuing a career in the tax field. This research method uses quantitative research methods, with the type and source of data, namely primary data obtained from the results of questionnaires. The population and sample for this research are accounting students from the Class of 2020, 2021 and 2022 who are taking a concentration in taxation and students who have taken taxation courses. The sampling technique used was purposive sampling and produced 100 samples of processed data that met the criteria. The analytical method used is classical assumption testing, regression testing, hypothesis testing. The results of this research show that self-efficacy has no influence on students' interest in pursuing a career in tax, tax knowledge influences students' interest in pursuing a career in tax and career motivation influences students' interest in pursuing a career in tax.

A Tax Compliance Model with Legal Certainty Factors: A Laboratory Experiment Study

This study aims to examine whether there is a difference in tax compliance between high and low law enforcement. This research was quantitative in nature and employed a 2x1 factorial experimental design, testing the dimensions of law enforcement in high and low conditions. The participants involved in this study are 95 undergraduate accounting students from the Faculty of Economics and Business who have taken taxation courses at the University of Muhammadiyah Gresik. The results of this research indicate a significant difference in tax compliance between the high and low law enforcement conditions. This suggests that taxpayers feel burdened by the prospect of high tax sanctions in the future. Taxpayers are more likely to choose compliance when law enforcement is stronger or when tax penalties are more severe. Without sanctions, taxpayers may underestimate the importance and choose not to fulfill their tax obligations properly.

The Influence of Students’ Perceptions and Motivation on Accounting and Taxation Careers

Companies depend on the trust and confidence of the general public to thrive. The integrity of financial reporting practices plays a pivotal role in establishing and sustaining stakeholders’ confidence. This trust serves as a foundational cornerstone in managerial decision-making processes and in facilitating the active participation of a diverse spectrum of stakeholders within organizational frameworks. Despite its reputation for ethical and transparent conduct, the field of accounting often grapples with a perception of mundanity, particularly among student populations. This study uses a structural equation modeling approach to assess the impact of students’ perceptions of the accounting profession on their motivation in academic coursework, using a sample of 92 undergraduate students of accounting and taxation subjects. Additionally, it seeks to investigate how this motivation directly influences their perceptions of future career and how it operates indirectly through their active engagement in accounting and taxation courses. The research findings indicate that students’ perceptions of the accounting profession have a direct and positive effect on the perceptions of future career of individuals enrolled in both accounting and taxation courses. This influence is further mediated by the levels of motivation and engagement observed in the academic domain. Moreover, the results highlight the direct and positive influence of students’ motivation and engagement in their coursework on their perceptions of future career.

Environment care as Intention of non-business undergraduate students to enroll taxation courses

Safe environment and effective taxation is one of the keys to nation-building as this is the lifeblood of the country and this ensures a nation’s economic prosperity and success. The collection process has been continuously challenging as new tax reforms were introduced in the Philippines in 2018. To resolve this challenge, a House Bill was proposed by the Congress in June 2022 to mandatorily teach “tax literacy, consciousness and responsibility in intermediate, secondary, technicalvocational and tertiary education in both public and private schools”. Thus, to assess the need to enhance tax literacy, the study aims to explore the opportunity to develop and introduce taxation courses for non-business collegiate students. The study examined the interest and perceived need for learning taxation among non-business collegiate students. The study utilized a survey method and a Likert Scale to gather data from 518 valid respondents. The study highlighted the significance of formal tax education in fostering tax compliance among taxpayers and its implications for curriculum design and student engagement strategies in taxation education. The study included a literature review exploring the factors contributing to tax evasion and the determinants of tax compliance. The hypothesis that was tested and presented in the study showed that interest and perceived need in learning taxation are key factors positively affecting students' interest in enrolling in taxation courses, while the ease of learning taxation may not play a significant role in this context. The findings of this research provided valuable insights into whether these variables collectively contribute to students' interest in enrolling in taxation courses.

Pengembangan Modul Digital Interaktif Perpajakan

Understanding of taxation has a high urgency, especially for accounting students because tax calculations and reporting are unavoidable in most sectors in Indonesia. Knowledge and understanding of taxation must be possessed by accounting students to prepare themselves to enter the world of work. In addition, learning in lectures experiences segregation from teacher centered to student centered, both synchronously and asynchronously. This requires innovations for systemic improvements to the components of education, especially learning media. The purpose of this study is to examine the development of learning media in the form of interactive digital modules, namely flipbooks in the Taxation course using the ADDIE model. The modules developed have been assessed by material experts, media experts, and tested on a limited basis among internal students who are taking Taxation courses as many as 31 students. The results showed that the feasibility of the material on the interactive digital module was considered sufficient by the material expert validator. Meanwhile, the results of the media expert's validation showed that the interactive digital module was considered good. The results of the limited test on students showed that the interactive digital module was understood. The assessment is on several aspects, namely the presentation of information, the content of cognition and functionality.

Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Berkarir Sebagai Akuntan Pajak (Studi Pada Mahasiswa Prodi Akuntansi Universitas Negeri Di Pekanbaru)

This study aims to examine the effect of motivation, self efficacy, learning effectiveness of taxation courses and labor market considerations on the interest of accounting students to have a career as tax accountants. This study uses quantitative methods with primary data used in the form of questionnaires distributed to respondents and the results are analyzed using SPSS Version 23 as a test tool. The population in this study were students majoring in accounting, class 2018. The research sample amounted to 88 students, with the sample method used, namely the purposive sampling method. The data analysis method used is multiple linear regression analysis. The results showed that all independent variables, namely motivation, self efficacy, learning effectiveness of taxation courses and labor market considerations had a significant effect on the dependent variable, namely the interest of accounting students to have a career as tax accountants. 

How Learning Effectiveness of Taxation Courses and Tax Brevet Training Influence Career Choice in Taxation?


 
 
 
 Career choice in the field of taxation is one of the employment issues in the field of taxation. Therefore, the Minister of Finance issued several regulations trying to overcome these problems by carrying out various kinds of innovations. This study aims to determine the effect of the effectiveness of learning tax courses and tax brevet training on career choices in taxation. The type of research used is quantitative. The number of samples in this study were 100 respondents, namely students and alumni who were enrolled in the accounting study program at the Unjani Faculty of Economics and Business. Data collection used a questionnaire and was processed using SPSS 25. The results in this study show that partially the effectiveness of learning tax courses has a positive and significant effect on career choices in taxation, tax brevet training partially has no positive and significant effect on career choices in taxation. Simultaneously the variable effectiveness of learning taxation courses and tax brevet training influences career choices in the field of taxation
 
 
 
 

Task Commitment, Learning Creativity, and Learning Outcome During Online Learning: The Study on Taxation Course

The spread of covid-19 has changed the learning situation from face-to-face to online learning. As a developing country, Indonesia faces many challenges in online learning, such as a lack of infrastructure (both internet connection and hardware/device) and inadequate experience with e-learning. Therefore, exploring the additional factor that can help students promote the learning outcome during online learning situations is necessary. This study aims to examine the task commitment and learning creativity on students' learning outcomes during online learning. This study used 61 participants that were taken randomly and multiple regression to examine the research hypotheses. The result shows that task commitment and learning creativity positively predict student learning outcomes. Task commitment and learning creativity are critical in promoting students' learning outcomes during online learning. The result provided an understanding, especially how to help students to promote the learning outcome during online learning in the developing country.

An Experimental Study: Gender And Framing In Tax Compliance

Framing is a process of generating meaning by utilizing language. After reading positive or negative framing, this study aims to determine whether there are differences in tax compliance decisions between feminine gender taxpayers and masculine gender taxpayers. Prospect Theory becomes the basis for explaining how framing can affect individual choices. Sampled in this study is a student of the Accounting study program at Khairun University who has passed the Taxation course. The sampling technique used in this study was purposive sampling, using an experimental research model with a 2x2 factorial design. The analysis used by the researchers was the Mann-Whitney U test to test the hypothesis. This study's results show a difference in tax compliance between taxpayers who are given positive and negative framing. There is a difference between the Taxpayer with the masculine gender and the feminine gender after being given negative framing. However, there is no difference between taxpayers of feminine gender and masculine gender after being given positive framing. The results obtained from interaction testing also proved the influence of the difference between positive and negative framing, or masculine and feminine gender, on tax compliance.

A Board Game for The Study of Employment Income

This paper discusses on the needs and the process of developing a board game for employment income, which is a topic in a taxation course in an accounting program. The employment income is a complicated topic and has significant marks allocated in the syllabus. Therefore, it is vital for the accounting students to have a good comprehension in this topic. The board game is known as Spin N Go Board Game 2.0 uses the Serious Game Design Assessment Framework (SGDA Framework), established by Mitgutsch and Alvarado (2012) in its development. Six components make up this framework: the objective, the content, the framing, the mechanics, the fiction or story, and the aesthetics or graphics. In order to test for its validity, a number of students were invited to play the board game. A five-Likert-Scale survey using the SGDA Framework was constructed in order to sought feedback from the students. Among the feedbacks were this game was enjoyable and able to engage students more to learn the employment income. However, there was also a suggestion to make this game to be more complicated which indicates that this board game was too simple for undergraduates. In the future, more improvements will be carried out before the Spin N Go Board Game is suitable for commercialisation.

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Persepsi mahasiswa akuntansi mengenai keadilan,sistem perpajakan dan diskriminasi atas penggelapan pajak (tax evasion)

The purpose of this study is to find out the influence of justice, tax systems and discrimination against ethics over tax evasion. Case study at the Faculty of Economics, class of 2018, Tribhuwana Tunggadewi University. This research technique is quantitative. The sample collection technique in this study used incidental sampling techniques with a sample number of 37 accounting student respondents whose class of 2018 had taken taxation courses. The data collection method is carried out using questionnaires distributed to respondents through google forms then using SPSS statistics 26. As a result of this study, the element of fairness has a significant effect on ethics for tax evasion. The components of the tax system have a significant effect on ethics over tax evasion. The Discrimination component has a significant effect on ethics for tax evasion.

Pengaruh Motivasi, Mata Kuliah Perpajakan dan Literasi Perpajakan Terhadap Minat Mahasiswa Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya dalam Berkarir di Bidang Perpajakan

This research was conducted to determine the effect of motivation, taxation courses and tax literacy on the interests of FEB UNESA students in careers in taxation. This research uses purposive sampling method. The research sample consisted of 100 students from the Accounting, Accounting Education, Economics Education, Office Administration and Management study programs at the State University of Surabaya who had taken the taxation course program.. The research utilizes the main data obtained through the distribution of questionnaires in a google form format with a Likert scale. Data analysis through multiple linear regression. The outputs obtained, namely Motivation (X1), Taxation Courses (X2) and Tax Literacy (X3) have a large significant effect on the interest of FEB UNESA students in determining a career in taxation.

Pengaruh Persepsi, Motivasi, Minat, dan Pengetahuan Perpajakan Terhadap Keputusan Pemilihan Berkarir Dibidang Perpajakan

The choice of a career in taxation is a high desire based in oneself to develop special thoughts, feelings, and actions regarding a career in taxation. This is by directing themselves to a new stage in their lives, seeing their position in life making career decisions. This study aims to examine and analyze the effect of perceptions, motivations, interests, and knowledge of taxation on students' decisions to choose a career in taxation. The population used was students of accounting and management study programs at Stikubank University Semarang and Dian Nuswantoro University Semarang. The sample of this study used a purposive sampling method with the criteria of Accounting and Management students who had taken taxation courses and obtained a sample of 100 respondents. In this study, primary data is used, namely data that is collected and processed by yourself, the results are in the form of numbers listed on a questionnaire scale which are processed using SPSS. The technique used in data collection is a questionnaire questionnaire media. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that perceptions and motivations have a positive effect on student decisions to choose a career in taxation. Likewise, the variables of interest and knowledge of taxation also have a positive influence on students' decisions to choose a career in taxation.
 Keywords: Interests; Motivation; Tax Knowledge; Perception