This document summarizes a research paper that investigated tax awareness and perceptions of tax education among business and non-business students in Indonesia. The research found that there was no significant difference in contextual or ethical tax awareness between the two groups of students. However, business students were more likely to believe that tax knowledge would be useful for their future and that tax education should be an important part of higher education. The results imply that business programs should evaluate how they teach topics related to taxation since their students' awareness levels were similar to non-business students who do not learn about taxes.
The Effect Of Firm Size And Organizational Culture On The Quality Of Financial Reporting In Sharia Microfinancing Institution (Baitul Maal Wa Tamwil) (The Case Of Ex Banyumas Residency-Indonesia)
The Effect of Information Technology, User Technical Skills, Education and Tr...AJHSSR Journal
ABSTRACT: This study aims to determine the effect of information technology, user technical skills,
education and training on the performance of the accounting information system of the Village Credit Institution
(LPD in Indonesia).This research was conducted at LPD Tegallalang District. Determination of the sample
using nonprobability sampling method with purposive sampling technique and obtained a sample of 45 samples.
The data collection method is to use a survey method by distributing questionnaires. The analysis technique
used is multiple regression analysis techniques. The results of the analysis obtained indicate that information
technology, user technical skills, education and training have a positive and significant effect on accounting
information system performance.
KEYWORDS: accounting information system perfomance, information technology, user technical skills,
education and training
The Impacts Of Learning Orientation Dimention As The Relation Antecedent Between The Capability Of Information Technology Towards The Information Quality Of Accounting Management And Uncertainty Of Technology As The Moderation Variable
The Effect Of Firm Size And Organizational Culture On The Quality Of Financial Reporting In Sharia Microfinancing Institution (Baitul Maal Wa Tamwil) (The Case Of Ex Banyumas Residency-Indonesia)
The Effect of Information Technology, User Technical Skills, Education and Tr...AJHSSR Journal
ABSTRACT: This study aims to determine the effect of information technology, user technical skills,
education and training on the performance of the accounting information system of the Village Credit Institution
(LPD in Indonesia).This research was conducted at LPD Tegallalang District. Determination of the sample
using nonprobability sampling method with purposive sampling technique and obtained a sample of 45 samples.
The data collection method is to use a survey method by distributing questionnaires. The analysis technique
used is multiple regression analysis techniques. The results of the analysis obtained indicate that information
technology, user technical skills, education and training have a positive and significant effect on accounting
information system performance.
KEYWORDS: accounting information system perfomance, information technology, user technical skills,
education and training
The Impacts Of Learning Orientation Dimention As The Relation Antecedent Between The Capability Of Information Technology Towards The Information Quality Of Accounting Management And Uncertainty Of Technology As The Moderation Variable
The Rayon Office On Of Sub District, So The Head Of Rayon Office Receipt Part Of Authority Delegated From Sub District, And The Sub District Receipt Part Of Authority Delegated From The Local Government.
IJRET : International Journal of Research in Engineering and Technology is an international peer reviewed, online journal published by eSAT Publishing House for the enhancement of research in various disciplines of Engineering and Technology. The aim and scope of the journal is to provide an academic medium and an important reference for the advancement and dissemination of research results that support high-level learning, teaching and research in the fields of Engineering and Technology. We bring together Scientists, Academician, Field Engineers, Scholars and Students of related fields of Engineering and Technology.
The Effects of Organizational Changes Towards Students' EmotionNada Rahmah Majied
This paper have been presented at 5th Global Conference Business and Social Science (GCBSS) organized by Global Academy of Training and Research (GATR) at Bangsar South-Kuala Lumpur- Malaysia, 4-5 May, 2017.
Abstract:
Organizational change can produce a number of positive and negative emotional responses. This study uses the Theory of Emotional Contagion (Hatfield, Cacioppo & Rapson, 1993) where negative as well as positive feelings can be transferred to others. The aims of the study are to examine the effects of perception on technological change, leadership change and structural change towards students’ emotions; and to analyze the mediating effect of experience on perception and emotion resulting from organizational changes. The study employs the quantitative research design using the survey method with the self-administered questionnaire. A total of 223 respondents was collected from among the undergraduate students at a faculty in a public university who have faced organizational changes (technological, leadership and structural). Results reveal that perceptions of technology, leadership and structural changes are found to have moderate effects on students’ emotions. However, experiences of change partially mediate students’ emotion and perception of technological, leadership and structural changes. Experience with organizational changes affects students’ emotions badly. This implies that the Emotional Contagion Theory holds true for organizational changes as the hypotheses are supported.
Many organizations and institutions are struggling to survive in a business and market environment
which is volatile and fierce, and thus they are doing everything within their means in their quest to keep the
motivation levels of their staff high and to ensure an increase in their competitiveness and an improvement in
performance. Several studies indicate that improved employee performance gives organizations an age over and
above the others in the same business
This study was about competency in leadership Selection at the Ministry of Public Service Uganda
with an Expert Perspective. The main objectives were to identify the competencies that practitioner experts
recommend in the selection of leaders in the ministry of public service by the year 2040 and beyond and to
identify recommendations of what practitioner experts’ rate as the most important and feasible in the
recruitment of leaders in the ministry of public service by the year 2040 and beyond
Strategic of Employee Engagement Improvement According to Remuneration and Ca...AJHSSR Journal
ABSTRACT: Employee engagement has an important role for the organization, as well as for PT Hutama
Karya. Career development and remuneration systems can be an alternative strategy to increase employee
engagement. The objective of this study is to formulate the proper strategy to increase employee engagement at
PT Hutama Karya. This research uses AHP (Analytical Hierarchy Process) analysis. Strategic recommendations
proposed by experts to provide an effective career development system or annual remuneration adjustments by
considering the inflation rate.
KEY WORDS: AHP, Employee engagement, career development, remuneration system, strategy
The Rayon Office On Of Sub District, So The Head Of Rayon Office Receipt Part Of Authority Delegated From Sub District, And The Sub District Receipt Part Of Authority Delegated From The Local Government.
IJRET : International Journal of Research in Engineering and Technology is an international peer reviewed, online journal published by eSAT Publishing House for the enhancement of research in various disciplines of Engineering and Technology. The aim and scope of the journal is to provide an academic medium and an important reference for the advancement and dissemination of research results that support high-level learning, teaching and research in the fields of Engineering and Technology. We bring together Scientists, Academician, Field Engineers, Scholars and Students of related fields of Engineering and Technology.
The Effects of Organizational Changes Towards Students' EmotionNada Rahmah Majied
This paper have been presented at 5th Global Conference Business and Social Science (GCBSS) organized by Global Academy of Training and Research (GATR) at Bangsar South-Kuala Lumpur- Malaysia, 4-5 May, 2017.
Abstract:
Organizational change can produce a number of positive and negative emotional responses. This study uses the Theory of Emotional Contagion (Hatfield, Cacioppo & Rapson, 1993) where negative as well as positive feelings can be transferred to others. The aims of the study are to examine the effects of perception on technological change, leadership change and structural change towards students’ emotions; and to analyze the mediating effect of experience on perception and emotion resulting from organizational changes. The study employs the quantitative research design using the survey method with the self-administered questionnaire. A total of 223 respondents was collected from among the undergraduate students at a faculty in a public university who have faced organizational changes (technological, leadership and structural). Results reveal that perceptions of technology, leadership and structural changes are found to have moderate effects on students’ emotions. However, experiences of change partially mediate students’ emotion and perception of technological, leadership and structural changes. Experience with organizational changes affects students’ emotions badly. This implies that the Emotional Contagion Theory holds true for organizational changes as the hypotheses are supported.
Many organizations and institutions are struggling to survive in a business and market environment
which is volatile and fierce, and thus they are doing everything within their means in their quest to keep the
motivation levels of their staff high and to ensure an increase in their competitiveness and an improvement in
performance. Several studies indicate that improved employee performance gives organizations an age over and
above the others in the same business
This study was about competency in leadership Selection at the Ministry of Public Service Uganda
with an Expert Perspective. The main objectives were to identify the competencies that practitioner experts
recommend in the selection of leaders in the ministry of public service by the year 2040 and beyond and to
identify recommendations of what practitioner experts’ rate as the most important and feasible in the
recruitment of leaders in the ministry of public service by the year 2040 and beyond
Strategic of Employee Engagement Improvement According to Remuneration and Ca...AJHSSR Journal
ABSTRACT: Employee engagement has an important role for the organization, as well as for PT Hutama
Karya. Career development and remuneration systems can be an alternative strategy to increase employee
engagement. The objective of this study is to formulate the proper strategy to increase employee engagement at
PT Hutama Karya. This research uses AHP (Analytical Hierarchy Process) analysis. Strategic recommendations
proposed by experts to provide an effective career development system or annual remuneration adjustments by
considering the inflation rate.
KEY WORDS: AHP, Employee engagement, career development, remuneration system, strategy
Performance upgrading of municipal wastewater treatment plant using high performance LEVAPOR Carriers. Without adding additional basins existing facilities can be upgraded for better COD reduction/nitrification using LEVAPOR carriers which results in significant cost saving and provide additional stability to process and lower sludge production.
Determining Tax Literacy of Salaried Individuals - An Empirical AnalysisIOSR Journals
In personal financial planning, tax management plays a very important role. An individual should have thorough knowledge of various aspects of taxes and tax policies, which would help him to understand how much he can save even after paying taxes. Those people who have not taken any formal course on taxation finds it difficult to understand and comprehend the issues related to determination of tax liability, tax filling and tax saving. An attempt has been made through this paper to determine tax literacy level of salaried individuals based on various demographic and socio-economic factors. Findings of the study suggest that overall tax literacy level of respondents is not very high. The results suggest that level of tax literacy varies significantly among respondents. Also tax literacy level gets affected by gender, age, education, income, nature of employment and place of work whereas it does not get affected by geographic region. Findings of this paper suggest that government should adopt more aggressive approaches to educate taxpayers, thereby raising the level of tax literacy among them.
The purpose of this study is to measure the tax knowledge and tax morale of government treasurers in colleges in complying with the taxation provisions. The study was conducted at four government colleges in West Java using a descriptive analytic method with a qualitative approach. The results show that treasurers have tax knowledge and tax morals that are good in complying with tax regulations so there are not many obstacles in fulfilling their tax obligations. The limitations of this research are that the research is still not wide enough so that there is still very limited data obtained.
Research report impact of multiple taxationJawad Ahmed
Small and medium scale refer as wholesaler and retailers. The study is for finding that taxation may impact or not on these scales. Statement of hypothesis is also stated in this at 2.1 you can see.
Determinants of Tax Compliances among SMEs in Mwanza RegionAI Publications
This study was conducted to analyze determinants of Tax Compliances among Small and Medium Enterprises (SMEs) in Mwanza region: A case study was at Buswelu ward in Ilemela district. The specific objectives were to assess the impact of taxpayers’ attitude on tax compliance, to assess the effect of tax education, the effect of tax rate and the effect of tax penalties on tax compliance. The study employed quantitative research approach, the study targets Small and Medium Enterprises (SMES) taxpayers, sample size was 175 among populace size 322 who were selected random at Buswelu ward. Data collected through questionnaires and analyzed through SPPS system version 20 were used in the analysis of the data collected. The study finding shows that tax payers perceived that there is no fairness in tax estimation and they do not trust that their tax contributions are used properly by the government. Also finding shows that tax education provides awareness to tax payers on the importance of paying tax, provides information to tax payers about guidelines and laws related to tax payments and services results into higher compliance levels, thus more of funds through revenue collection. This study concludes that tax payer’s attitude, tax education and tax rate are the significant predictors of tax compliance. Tax compliance can be improved if tax payers have positive attitude towards paying tax; perceptions that there is fairness in tax administration, The study recommends that the government should ensure equity in government spending, to ensure fairness in tax rate estimation, to ensure transparency and overcome the problem of corruptions and misuse of fund, also the study emphasized in provide education to tax payers through different means through trainings, seminars, workshops and programs through radio, television and social media, because it increases awareness of tax payers on tax payments. This brought trust to the government which in turn contributed in creating positive attitude of taxpayers to comply with tax filing, reporting and payments.
Mba finance thesis persentation kanbiro orkaidokanbiro orkaido
This is my original work presented for MBA Finance requirement and accredited Excellent Grade on May, 2017 at Dilla University. Thank you lord for your unlimited assistance.
Compliance Cost under the Monthly Tax Deduction (MTD) Scheme for SMEs in Mala...QUESTJOURNAL
ABSTRACT: Monthly Tax Deduction (MTD) Scheme was first introduced in Malaysia in 1995. The aim is to ensure an efficient manner of collecting tax from employees through salary deductions by employers. However, since its introduction, little is known about the implementation of MTD. As far as this study is concerned, there is no published study on the compliance cost borne by the employers under the administration of the MTD scheme. The importance of investigating the compliance cost of the MTD in Malaysia is further emphasised when the Budget 2014 proposed to make MTD for salaried employees a final tax. This scheme will be conducted in stages and is voluntary in nature. The administrative burden of the tax authority will be lightened as it is shifted to the employers. It is therefore the objective of this study to find out the compliance cost borne by the employers under the MTD scheme. The focus is on the employers of the Small and Medium Enterprises (SMEs) as this is the group of employers who bears particularly high tax compliance costs as indicated by the literature. The findings from this study have shown that smaller size SMEs incurred a high compliance cost compared to larger size SMEs. This study has provided essential information to policy makers to help lower the burden of employers when MTD becomes the final tax. In addition, the result also points to the associated costs that are currently faced by the employers of SMEs in trying to comply with the MTD scheme.
Challenges and Opportunities: A Qualitative Study on Tax Compliance in Pakistanvineshkumarsajnani12
In our research paper titled "Qualitative Analysis on Tax Evasion and Reasons for Reluctance to Join ATL in Pakistan," we delve into the intricate dynamics of tax compliance and explore the underlying reasons why individuals in Pakistan might hesitate to become a part of the Active Taxpayer List (ATL) within the framework of business law and taxation.
With a multidisciplinary approach, our team of five researchers embarked on an in-depth exploration of tax evasion behaviors and the factors influencing them. Through qualitative analysis, we aimed to unravel the complex interplay of socio-economic, cultural, and institutional factors shaping tax compliance attitudes among Pakistani taxpayers.
Drawing on a diverse range of qualitative research methods, including interviews, focus groups, and content analysis, we gathered rich insights from a diverse sample of individuals representing various sectors of the economy. By immersing ourselves in the lived experiences and perceptions of taxpayers, tax advisors, and legal experts, we uncovered nuanced perspectives on tax evasion practices and attitudes toward ATL membership.
Our findings highlight the multifaceted nature of tax evasion in Pakistan, shedding light on both the motivations driving non-compliance and the barriers to ATL enrollment. From perceived inefficiencies in the tax system to cultural norms and trust deficits in governmental institutions, our research identifies a myriad of factors contributing to tax evasion behavior and reluctance to join ATL.
Furthermore, our study offers valuable implications for policymakers, tax authorities, and business stakeholders seeking to enhance tax compliance and foster a culture of transparency and accountability in Pakistan's taxation landscape. By addressing the underlying drivers of tax evasion and promoting the benefits of ATL membership, policymakers can design more effective strategies to broaden the tax base and promote sustainable economic development.
In conclusion, our research paper represents a comprehensive endeavor to deepen our understanding of tax compliance dynamics in Pakistan and elucidate the complexities surrounding ATL enrollment. By unraveling the intricacies of tax evasion behaviors and attitudes, we hope to contribute to informed policymaking and foster a culture of tax compliance and integrity in Pakistan's business and taxation environment.
Tax Morale and Its Effect on Taxpayers’ Compliance to Tax Policies of the Nig...IOSR Journals
Tax morale and its effect on taxpayers’ compliance to the tax policies of the Nigerian government was investigated. The aim of this research is to bring to bare the reason for low tax compliance in Nigeria. Primary data via structured questionnaire was used. The data were regressed using statistical package for social sciences (SPSS16). The result showed that social norms, attitude towards government, tax evasion and tax avoidance have significant effect on tax morale. On the other hand, there is no significant effect of attitude towards legal system and traditional institutions on tax morale. We also established a significant positive effect of tax morale on tax compliance. The researcher therefore recommended that, tax payers should be educated to know their obligation as far as tax is concerned. The younger generation should also be educated on the need to pay tax correctly if the future of tax obedience is anything to go by. The Monarchs should also help in ensuring that their subjects obey the law of the land viz a viz tax compliance. Finally, tax payer’s monies should be used for the right purpose.
Effect of E-Registration, E-Filing, and E-Billing on Taxpayer Compliance with...AJHSSR Journal
ABSTRACT: This research was conducted to find empirical evidence regarding the effect of e-registration, efiling, and e-billing on taxpayer compliance, with taxpayer satisfaction as an intervening variable. In this study,
primary data was used, which was distributed to 120 Central Jakarta taxpayer respondents. The sampling
technique used in this study is purposive sampling. Testing the hypothesis using the multiple linear regression
method in SPSS 21 After analysis and conclusions, the following results were obtained: e-registration has no
effect on taxpayer compliance; e-filing has an effect on taxpayer compliance; e-billing has an effect on taxpayer
compliance; and taxpayer satisfaction has an effect on taxpayer compliance. E-Registration has no effect on
taxpayer compliance; E-Filing has an effect on taxpayer satisfaction; E-Billing has an effect on taxpayer
satisfaction; E-Registration has an indirect effect on taxpayer compliance; E-Filing has an indirect effect on
taxpayer compliance; and E-Billing has an indirect effect on taxpayer compliance.
KEYWORDS: E-Registration, E-Filing, E-Billing, Taxpayer Satisfaction, and Taxpayer Compliance
The government of Ghana replaced Sales and Services Tax with Value Added Tax (VAT)) in March 1998 with the aim of widening the tax net and improving the efficiency of tax administration. It has been 17 years since VAT was introduced in Ghana, but the VAT systems have not achieved most of its objectives due to many compliance challenges. VAT strives on voluntary compliance and accurate bookkeeping because VAT is self-assessed. This paper examines the various compliance challenges facing VAT administration in Ghana and makes recommendations for improving voluntary compliance and efficient VAT administration. Semi-structured interviews were conducted with VAT Administrators and taxable persons to ascertain their perceptions on the major challenges confronting compliance and how best to address them. The study found out that VAT compliance is low partly because VAT registration and filing procedures are too complex for the small traders. Also most businesses fail to keep proper books of accounts on which accurate VAT assessment could be done. In addition many taxpayers fail to comply because they have negative perception about how the government uses tax revenue. The paper makes many recommendations that could be implemented to improve VAT compliance in Ghana. These include implementation of electronic VAT registers; simplification of VAT registration and filing procedures, decentralization and ensuring regular VAT Audits.
what is the future of Pi Network currency.DOT TECH
The future of the Pi cryptocurrency is uncertain, and its success will depend on several factors. Pi is a relatively new cryptocurrency that aims to be user-friendly and accessible to a wide audience. Here are a few key considerations for its future:
Message: @Pi_vendor_247 on telegram if u want to sell PI COINS.
1. Mainnet Launch: As of my last knowledge update in January 2022, Pi was still in the testnet phase. Its success will depend on a successful transition to a mainnet, where actual transactions can take place.
2. User Adoption: Pi's success will be closely tied to user adoption. The more users who join the network and actively participate, the stronger the ecosystem can become.
3. Utility and Use Cases: For a cryptocurrency to thrive, it must offer utility and practical use cases. The Pi team has talked about various applications, including peer-to-peer transactions, smart contracts, and more. The development and implementation of these features will be essential.
4. Regulatory Environment: The regulatory environment for cryptocurrencies is evolving globally. How Pi navigates and complies with regulations in various jurisdictions will significantly impact its future.
5. Technology Development: The Pi network must continue to develop and improve its technology, security, and scalability to compete with established cryptocurrencies.
6. Community Engagement: The Pi community plays a critical role in its future. Engaged users can help build trust and grow the network.
7. Monetization and Sustainability: The Pi team's monetization strategy, such as fees, partnerships, or other revenue sources, will affect its long-term sustainability.
It's essential to approach Pi or any new cryptocurrency with caution and conduct due diligence. Cryptocurrency investments involve risks, and potential rewards can be uncertain. The success and future of Pi will depend on the collective efforts of its team, community, and the broader cryptocurrency market dynamics. It's advisable to stay updated on Pi's development and follow any updates from the official Pi Network website or announcements from the team.
Empowering the Unbanked: The Vital Role of NBFCs in Promoting Financial Inclu...Vighnesh Shashtri
In India, financial inclusion remains a critical challenge, with a significant portion of the population still unbanked. Non-Banking Financial Companies (NBFCs) have emerged as key players in bridging this gap by providing financial services to those often overlooked by traditional banking institutions. This article delves into how NBFCs are fostering financial inclusion and empowering the unbanked.
when will pi network coin be available on crypto exchange.DOT TECH
There is no set date for when Pi coins will enter the market.
However, the developers are working hard to get them released as soon as possible.
Once they are available, users will be able to exchange other cryptocurrencies for Pi coins on designated exchanges.
But for now the only way to sell your pi coins is through verified pi vendor.
Here is the telegram contact of my personal pi vendor
@Pi_vendor_247
The secret way to sell pi coins effortlessly.DOT TECH
Well as we all know pi isn't launched yet. But you can still sell your pi coins effortlessly because some whales in China are interested in holding massive pi coins. And they are willing to pay good money for it. If you are interested in selling I will leave a contact for you. Just telegram this number below. I sold about 3000 pi coins to him and he paid me immediately.
Telegram: @Pi_vendor_247
how can I sell my pi coins for cash in a pi APPDOT TECH
You can't sell your pi coins in the pi network app. because it is not listed yet on any exchange.
The only way you can sell is by trading your pi coins with an investor (a person looking forward to hold massive amounts of pi coins before mainnet launch) .
You don't need to meet the investor directly all the trades are done with a pi vendor/merchant (a person that buys the pi coins from miners and resell it to investors)
I Will leave The telegram contact of my personal pi vendor, if you are finding a legitimate one.
@Pi_vendor_247
#pi network
#pi coins
#money
US Economic Outlook - Being Decided - M Capital Group August 2021.pdfpchutichetpong
The U.S. economy is continuing its impressive recovery from the COVID-19 pandemic and not slowing down despite re-occurring bumps. The U.S. savings rate reached its highest ever recorded level at 34% in April 2020 and Americans seem ready to spend. The sectors that had been hurt the most by the pandemic specifically reduced consumer spending, like retail, leisure, hospitality, and travel, are now experiencing massive growth in revenue and job openings.
Could this growth lead to a “Roaring Twenties”? As quickly as the U.S. economy contracted, experiencing a 9.1% drop in economic output relative to the business cycle in Q2 2020, the largest in recorded history, it has rebounded beyond expectations. This surprising growth seems to be fueled by the U.S. government’s aggressive fiscal and monetary policies, and an increase in consumer spending as mobility restrictions are lifted. Unemployment rates between June 2020 and June 2021 decreased by 5.2%, while the demand for labor is increasing, coupled with increasing wages to incentivize Americans to rejoin the labor force. Schools and businesses are expected to fully reopen soon. In parallel, vaccination rates across the country and the world continue to rise, with full vaccination rates of 50% and 14.8% respectively.
However, it is not completely smooth sailing from here. According to M Capital Group, the main risks that threaten the continued growth of the U.S. economy are inflation, unsettled trade relations, and another wave of Covid-19 mutations that could shut down the world again. Have we learned from the past year of COVID-19 and adapted our economy accordingly?
“In order for the U.S. economy to continue growing, whether there is another wave or not, the U.S. needs to focus on diversifying supply chains, supporting business investment, and maintaining consumer spending,” says Grace Feeley, a research analyst at M Capital Group.
While the economic indicators are positive, the risks are coming closer to manifesting and threatening such growth. The new variants spreading throughout the world, Delta, Lambda, and Gamma, are vaccine-resistant and muddy the predictions made about the economy and health of the country. These variants bring back the feeling of uncertainty that has wreaked havoc not only on the stock market but the mindset of people around the world. MCG provides unique insight on how to mitigate these risks to possibly ensure a bright economic future.
Introduction to Indian Financial System ()Avanish Goel
The financial system of a country is an important tool for economic development of the country, as it helps in creation of wealth by linking savings with investments.
It facilitates the flow of funds form the households (savers) to business firms (investors) to aid in wealth creation and development of both the parties
Poonawalla Fincorp and IndusInd Bank Introduce New Co-Branded Credit Cardnickysharmasucks
The unveiling of the IndusInd Bank Poonawalla Fincorp eLITE RuPay Platinum Credit Card marks a notable milestone in the Indian financial landscape, showcasing a successful partnership between two leading institutions, Poonawalla Fincorp and IndusInd Bank. This co-branded credit card not only offers users a plethora of benefits but also reflects a commitment to innovation and adaptation. With a focus on providing value-driven and customer-centric solutions, this launch represents more than just a new product—it signifies a step towards redefining the banking experience for millions. Promising convenience, rewards, and a touch of luxury in everyday financial transactions, this collaboration aims to cater to the evolving needs of customers and set new standards in the industry.
how to sell pi coins at high rate quickly.DOT TECH
Where can I sell my pi coins at a high rate.
Pi is not launched yet on any exchange. But one can easily sell his or her pi coins to investors who want to hold pi till mainnet launch.
This means crypto whales want to hold pi. And you can get a good rate for selling pi to them. I will leave the telegram contact of my personal pi vendor below.
A vendor is someone who buys from a miner and resell it to a holder or crypto whale.
Here is the telegram contact of my vendor:
@Pi_vendor_247
Turin Startup Ecosystem 2024 - Ricerca sulle Startup e il Sistema dell'Innov...Quotidiano Piemontese
Turin Startup Ecosystem 2024
Una ricerca de il Club degli Investitori, in collaborazione con ToTeM Torino Tech Map e con il supporto della ESCP Business School e di Growth Capital
how to sell pi coins in all Africa Countries.DOT TECH
Yes. You can sell your pi network for other cryptocurrencies like Bitcoin, usdt , Ethereum and other currencies And this is done easily with the help from a pi merchant.
What is a pi merchant ?
Since pi is not launched yet in any exchange. The only way you can sell right now is through merchants.
A verified Pi merchant is someone who buys pi network coins from miners and resell them to investors looking forward to hold massive quantities of pi coins before mainnet launch in 2026.
I will leave the telegram contact of my personal pi merchant to trade with.
@Pi_vendor_247
What website can I sell pi coins securely.DOT TECH
Currently there are no website or exchange that allow buying or selling of pi coins..
But you can still easily sell pi coins, by reselling it to exchanges/crypto whales interested in holding thousands of pi coins before the mainnet launch.
Who is a pi merchant?
A pi merchant is someone who buys pi coins from miners and resell to these crypto whales and holders of pi..
This is because pi network is not doing any pre-sale. The only way exchanges can get pi is by buying from miners and pi merchants stands in between the miners and the exchanges.
How can I sell my pi coins?
Selling pi coins is really easy, but first you need to migrate to mainnet wallet before you can do that. I will leave the telegram contact of my personal pi merchant to trade with.
Tele-gram.
@Pi_vendor_247
1. Proceeding - Kuala Lumpur International Business, Economics and Law Conference Vol. 1.
November 29 - 30, 2014. Hotel Putra, Kuala Lumpur, Malaysia. ISBN 978-967-11350-4-4
128
TAX AWARENESS AND TAX EDUCATION:
A PERCEPTION OF POTENTIAL TAXPAYERS
Rini Hastuti
Faculty of Economics and Business
Soegijapranata Catholic University, Semarang Indonesia
Address: Karangrejo Selatan VI/30 RT 4 RW 2 Tinjomoyo Banyumanik Semarang
e-mail: rhastuti1976@gmail.com
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.
Keywords: tax awareness, ethics, tax education
INTRODUCTION
Implementation of Self Assessment System (SAS) requires taxpayers to have full understanding of taxation. It is imposed since 1984 in Indonesia whereas tax reform was initialized. The system insists taxpayers to calculate, pay, and report their tax liability with their own responsibility. They may actually ask for tax consultant’s assistance to execute the obligation, but they still hand the responsibility of the validity and reliability of the reported data. If there is penalty of any mistaken report, the tax payer consequently have to bear it.
Years before tax reform was firstly taken, taxpayers were officially assessed by the government (official assessment system). The government (fiscus) calculated tax liabilities based on taxpayer’s audited financial report accordingly. Tax scandals were emerged massively abusing loopholes of the rules. The government has ever since imposed tax reforms to optimize government revenue from tax; furthermore the country just cannot depend on any other revenues such as revenue from oil and gas. As it is naturally non-renewable and limited resources; tax revenue consequently becomes the main government revenue.
It has been four times of tax reforms in Indonesia, there are in 1984, 1994, 2000, and 2005. The reforms were taken into actions to secure targeted government revenue from tax sectors. Data shows us that the country truly relies on tax revenue to cash its expenditures. Taken from Indonesia Directorate General on Tax of Finance Ministry official web (www.pajak.go.id); statistic shows that during 2005 – 2012 tax revenue are 64% and above. For the years observed, tax contributes most of the government revenue; and 2012 is the biggest portion (79%).
2. Proceeding - Kuala Lumpur International Business, Economics and Law Conference Vol. 1.
November 29 - 30, 2014. Hotel Putra, Kuala Lumpur, Malaysia. ISBN 978-967-11350-4-4
129
Table 1. Government Revenues Portion 2005 – 2008
Source: data processed, 2014
The government takes many actions to obtain that portion; it is known as positive incentive and negative incentive. The incentives are aimed to set a tax compliance of all taxpayers. The positive incentives are enforced by setting simply and systematic procedure, tax holiday season, sunset policy, etc. While the negative incentives are imposed by implementing penalties and punishments to whom who do not meet the tax rules as it is required.
SAS requires taxpayers to calculate, pay, and report their own tax payable. Having full understanding of this kind of obligation helps the government indeed to have complied taxpayers. The complied taxpayers pay tax with the right amount with the right procedure. This is good since government revenue will be earned. For the potential taxpayers, it is also good to be informed with his kind of obligation. Tax is something undeniable for every citizen, their awareness of taxation will be important in pursuing tax compliance.
Tax implementation is accompanied by the laws, for the reason of compliance most people are afraid of breaking the rules or they will finish with the penalties or in jail. Regardless of the laws, people also have self moral to consider whether their motives and actions are done with respect to the rightness and wrongness. We accordingly use the term of ethics to refer this individual moral consideration. This is including how people deal with implementation of SAS. They consider conscience to report their data of income, assets, and liabilities forthrightly. More or less it is like dealing with integrity of taxpayers to achieve tax compliance.
Previous researches state that there is positively significant relation between tax knowledge and tax compliance. For example research by Palil (2010), he found that in Malaysia tax knowledge has a significant impact on tax compliance even though the level of tax knowledge varies significantly among respondents. Research conducted by Berhane (2011) in Africa, also resulted that tax compliance is influenced by tax education. There are several studies in Indonesia that seek how the understanding of tax can increase tax payers’ compliance, for instance Siregar et al (2012); Prakoso and Nurswandari (2012).
Tax knowledge can be learnt by self learning, taking formal education, and taking the informal ones. The government also takes many actions to socialize tax rules and policies where taxpayers can learn from. Unfortunately not all people give their best attention to acknowledge the rules; some of them assume that tax is a burden that should be denied. Happening tax scandals corroborate the issue of tax reluctance.
Students of high education are elected as a proxy of potential taxpayers. As in the future they will be taxpayers who execute the assessment. At their ages, they are expected to have broader point of view to consider the importance of taxation.
RESEARCH QUESTION
This research is aimed to:
1. To investigate contextual tax awareness between business and non business students.
2. To investigate ethical tax awareness between business and non business students.
3. To compare student’s perception whether tax is important to learn at high education between business and non business students
4. To investigate the need to learn tax as a knowledge in high education level.
70%
64%
70%
67%
73%
75%
78%
79%
30%
36%
30%
33%
27%
25%
22%
21%
0%
20%
40%
60%
80%
100%
120%
2005
2006
2007
2008
2009
2010
2011
2012
Tax Revenue
Non Tax Revenue
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LITERATURE REVIEW
Contextual Tax Awareness
The law of Income Tax as mentioned with UU No. 7/1983 j.o No.17/2000 j.o No.36/2008 impose Self Assessment System. The system requires tax payers to do calculation, payment, and reporting their own tax payable by themselves. Therefore having fully understanding of tax system is demanded. Otherwise, tax consultants can be hired which will be costly. Refer to the obligations should taxpayers comply with the rules. Being notified and aware is very important to achieve taxpayers’ compliance since the compliance guards the government secures paying all of expenditures. Hence in this research contextual tax awareness is defined as self awareness of taxpayers to individually take responsible to calculate, pay, and report their own tax.
Ethical Tax Awareness
Baron (2012) states that from political philosophy, there are three approach to ethics; they are (1) utilitarianism, achieving a great satisfaction of desire; (2) deontology, ethics is idea of duty; and (3) virtue ethics, that using one’s talents and leading a fulfilled life. Regarding to the implementation of Self Assessment System, ethical tax awareness of a taxpayer refers to the satisfaction and pride for fulfilling tax obligation when it is due. It also refers that tax is likely to a duty of every citizen therefore paying the tax is a prior expenditure, and all related data must be honestly provided.
Previous Research
Some researchers are conducted regarding tax compliance and ethics are mentioned as below:
1. Bahari and Ling (2007) conducted a research that aimed to seek the importance of tax education. They have found that 64% of the non business respondents wish to learn about tax. Basic tax principles, personal taxation, tax planning for individuals and taxation for small business and company are the topics of interest for respondents. The author emphasized to insert tax as knowledge in the curriculum for non accounting program in higher education.
2. Waples and Darayseh (2009) considered ethics in tax practice, and problems that may exist in delivering ethical foundation for undergraduate tax students. The research found it should be value of ethics that are learnt by undergraduate students despite of tax.
3. Palil (2010) investigated how SAS knowledge influenced tax compliance behavior in Malaysia. He found that tax knowledge drives significantly to tax compliance, even though there was various level of tax knowledge. Despite tax education, there were other factors that determined tax compliance; there were probability of being audited, perceptions of government spending, penalties, personal financial constraints, and the influence of referent groups.
4. Rustiyaningsih (2011) concludes after compiling literatures review that understanding SAS is one of the factors that influence tax compliance. The other factors are educational level, income level, service quality, and perception of tax penalty.
Considering the facts that are empirically proved, it is strongly recommended that having tax education is very important for the taxpayers. By understanding tax system, it will drive to tax compliance. Students, regardless their program, business or non business students merely comprise a portion of future tax payers. Having basic knowledge of taxation enables people to easily understand the system; they can deeply discuss with professionals about tax issues, manage tax planning more effectively. Without any tax education, there might be inconsequent tax planning that leads to tax noncompliance.
METHODOLOGY
Population and Sample
The population of this research is 5.048 active students, consists of 12 programs in Soegijapranata Catholic University (SCU). As a leading private university at Semarang, it commits to be government partner to do tax socialization and education in order to optimize government revenue from taxes. Trace study of alumni shows that SCU alumni work in public and private sectors, as owner, employer, and employee.
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Slovin formula is used to determine number of sample. With 5% standard error it is determined 371 students as respondent. Sample is taken by using proportional random sampling. Based on registered student for each program, it categorizes sample into two groups:
a. Business students. This group consists of students that learn tax as a subject. They are expected to have more comprehensive thinking of tax, so consequently they have higher level of tax awareness, higher level of perception of the need and importance of tax as a subject.
b. Non business students. This group of student does not learn tax as a subject. They have less knowledge about tax but will have the same tax responsibility in the future. It is estimated that they have less tax awareness, lower level of perception of the need and importance of tax as a subject.
Data collection and analysis
Questioners are distributed to 400 students of 12 programs at SCU. The questionnaire consists of 3 parts: personal data, perception of contextual and ethical tax awareness, and the need for tax education. It uses Independent Sample T-Test to test whether there are differences in contextual and ethical tax awareness between groups. T-test is also used to test whether there is a different level of perception between groups in the importance and the need tax as a subject. Cross tabulation analysis is also used to assess student’s perception of the importance and the need of tax education to be learnt at their level of study (high education).
RESEARCH RESULT
Description of Respondent
Targeted participant is 371 students, but it is only 341 students that participate in this research. Taken proportionally based on number of active students from 12 bachelor programs, I classify subsequently the program into group of business and non business. Business group is considered to have tax as the subject of study, while non business does not. The business group (54% as a whole) consists of taxation (3%), accounting (34%), management (12%), and law (5%). Meanwhile food technology (10%), electrical engineering (1%), computer science (6%), architecture (4%), Visual Communication Design (0%), civil engineering (3%), psychology (17%), and English (4%) are members of non business group (46%).
With 45% of the sample is male and 55% is female, there is 48.7% of respondent that states in the future they prefer to be an entrepreneur than to be an employee. It implies that most of the respondents wish to have a business than to be a state officer (25.8%) whose income tax payable would be paid by the government, neither to be a private employee whose employer would take over most of their tax obligation (19.4%).
Reliability and Validity Test
Reliability test defines reliability of questioner representing variable, the test shows that it is categorized into highly reliable level. Cronbach’s alpha based on standardized items proceeds 82.8% for contextual tax awareness and 88.3% for ethical tax awareness. The statements used in questioner are also properly stated to afford variables. Validity test of contextual tax awareness and ethical tax awareness discovers that points of Cronbach's Alpha if Item Deleted is all below the Cronbach's Alpha standardized Items. It is concluded that instrument can thoroughly measure contextual and ethical tax awareness. There should be seven stated items regarding ethical tax awareness, but four items left to obtain validity.
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Table 2. Reliability Test of Tax Awareness Cronbach's Alpha Cronbach's Alpha Based on Standardized Items N of Items contextual .826 .828 6 Ethcal .883 .883 4
Table 3. Validity Test of Tax Awareness Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item-Total Correlation Squared Multiple Correlation Cronbach's Alpha if Item Deleted contextual Tax is government prime revenue 18.2265 12.825 .491 .272 .822 Every citizen cannot secede from obligation to pay the taxes 17.8588 12.045 .698 .574 .775 Every citizen mentioned in the tax law is a tax subject. 17.9618 12.733 .628 .505 .791 Taxpayers are obliged to calculate their own income tax liability 18.6029 13.615 .463 .271 .824 Taxpayers are obliged to pay their own income tax liability 18.1912 12.639 .652 .474 .786 Taxpayers are obliged to report their own income tax liability 18.2324 12.556 .653 .473 .785 Ethical Feeling satisfied of fulfilling tax obligation. 11.2426 6.077 .726 .532 .858 Feeling proud of paying the tax. 11.2189 5.946 .765 .595 .843 Tax is an obligation that every citizen must comply. 11.0621 5.744 .774 .608 .839 Honestly stated financial data (revenue, expense, asset, and liability) 11.1657 6.186 .719 .524 .860
Normality Test
Histogram graphs below are resulted from normality test of data regarding contextual and ethical tax awareness. The two graphs show normal curve which indicate normal distribution of data. For the data of ethical tax awareness, it called log for the four of instruments before it is normal.
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Picture 1. Histogram Graphs of Contextual and Ethics Tax Awareness
Table 4. Descriptive Statistic of Normality
N Minimum Maximum Mean Std. Skewness Kurtosis
Statistic Statistic Statistic Statistic Statistic Statistic
Std.
Error Statistic
Std.
Error
tax_aware 341 6.00 30.00 21.7889 4.23042 -.568 .132 .975 .263
Valid N
(listwise)
341
logethics4 339 .60 1.30 1.1601 .11410 -2.101 .132 7.357 .264
Valid N
(listwise)
339
Independent Sample T-Test
T-test between the two groups of sample, business and non business, is stated below. Levene’s for equality of
variance and t-test for equality of means show that there are no significant differences levels between business and
non business students regarding tax awareness, contextually and ethically. The average point of business is higher
than non business, but still it is insignificant. It is discovered by levels of significance that are all above the standard
level of error 5%. Regardless their program and their tax knowledge, students are aware contextually and ethically of
being potential taxpayers.
This contextual tax awareness refers to the understanding that tax is government prime revenue, every citizen
cannot secede from obligation to pay the taxes, and taxpayers are obliged to calculate, pay, and report their own
income tax liability. For the ethical consideration, the respondents proclaim that they feel satisfied in fulfilling tax
obligation, they also proudly pay tax, and they perceive that tax is an obligation that every citizen must honestly
provide the required data (revenue, expense, asset, and liability).
Table 5. Group Statistics of Independent Sample T-Test
variables program
N Mean Std. Deviation
Std. Error
Mean
tax_aware bisnis 185 22.1676 4.04714 .29755
non bisnis 156 21.3397 4.40893 .35300
ethics_4V bisnis 185 15.0378 3.28926 .24183
non bisnis 156 14.5192 3.49095 .27950
Table 6. Independent Sample T-Test Result
5.00 10.00 15.00 20.00 25.00 30.00 35.00
tax_aware
50
40
30
20
10
0
Frequency
Mean = 21.7889
Std. Dev. = 4.23042
N = 341
0.60 0.80 1.00 1.20 1.40
logethics4
120
100
80
60
40
20
0
Frequency
Mean = 1.1601
Std. Dev. = 0.1141
N = 339
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This result is telling to the government that it is good to know that the youth is aware enough of their tax
obligation. The chance to have complied taxpayers is closed to real. The government still has to work with the system
to ensure the compliance of these potential taxpayers in future years when they will become real taxpayers.
But for the business high education management, it is highly recommended to review curriculum and learning
system. The business students should have a boarder view of tax awareness. They should significantly have higher
level of the awareness since they learn tax as a distinct subject. But the result shows it does not. It is expected business
students can motivate non business students in the future to comply with tax rules. Therefore business students must
constantly keep up their high tension to comply with the rules.
The Need and Importance of Tax Education
Student’s perception of the need of tax education crosstab shows that most of them are agree that tax is an
important subject to be learnt in high education since nobody could escape from it. As potential taxpayers they also
need to know what and how the obligation to calculate, pays, and reports their own taxes will be done. Most of them
perceive it is also important as well as it is needed that tax as a knowledge has to be learnt at high education level.
Table 7. The Perception of the Importance between Groups
Independent Samples Test
.786 .376 1.806 339 .072 .82782 .45832 -.07369 1.72934
1.793 318.194 .074 .82782 .46168 -.08050 1.73615
1.005 .317 1.410 339 .159 .51861 .36773 -.20471 1.24192
1.403 321.947 .162 .51861 .36960 -.20852 1.24574
Equal variances
assumed
Equal variances
not assumed
Equal variances
assumed
Equal variances
not assumed
tax_aware
ethics_4V
F Sig.
Levene's Test f or
Equality of Variances
t df Sig. (2-tailed)
Mean
Dif f erence
Std. Error
Dif f erence Lower Upper
95% Conf idence
Interv al of the
Dif f erence
t-test for Equality of Means
important * program Crosstabulation
0 4 4
.0% 1.2% 1.2%
8 8 16
2.4% 2.4% 4.8%
35 55 90
10.4% 16.4% 26.9%
85 59 144
25.4% 17.6% 43.0%
55 26 81
16.4% 7.8% 24.2%
183 152 335
54.6% 45.4% 100.0%
Count
% of Total
Count
% of Total
Count
% of Total
Count
% of Total
Count
% of Total
Count
% of Total
very unimportant
unimportant
neutral
important
very important
important
Total
bisnis non bisnis
program
Total
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Table 8. The Perception of the Need between Groups
Independent sample T-test shows that there is significant difference between business and non business about
student’s perception of the importance and the need of tax as s subject at high level education. Business students tend
to proclaim that tax is important and needed more than non business students. Level of the importance and the need
between the two groups is significantly difference. It might be caused by fanaticism for their program of study, but
also it might perceive that business students are aware enough that it is really important to have full understanding of
tax since it is undeniable for everyone.
Table 9. Group Statistics of T-Test Between the Importance and The Need
Program
N Mean Std. Deviation
Std. Error
Mean
important bisnis 183 4.0219 .81844 .06050
non bisnis 152 3.6250 .91935 .07457
need bisnis 183 4.1421 .72743 .05377
non bisnis 152 3.7105 .93943 .07620
Table 10. T-Test of the Importance and the Need between groups
Both of groups are agree that tax education is important for non business students and there’s strong need to
learn about tax. Although level of importance and need is significantly difference. This result confirms the previous
stage that most of respondents are aware of being potential tax payers. But since they don’t have enough knowledge
and understanding of taxation then some of respondents tend to take neutral position to comply with or not to comply
with. Giving potential taxpayer education of tax knowledge at high education is important to drive tax compliance.
The respondent even suggests that non business students should also learn tax by this following subjects and methods:
need * program Crosstabulation
1 4 5
.3% 1.2% 1.5%
1 11 12
.3% 3.3% 3.6%
28 38 66
8.4% 11.3% 19.7%
94 71 165
28.1% 21.2% 49.3%
59 28 87
17.6% 8.4% 26.0%
183 152 335
54.6% 45.4% 100.0%
Count
% of Total
Count
% of Total
Count
% of Total
Count
% of Total
Count
% of Total
Count
% of Total
highly not needed
not needed
neutral
needed
highly needed
need
Total
bisnis non bisnis
program
Total
Independent Samples Test
8.488 .004 4.177 333 .000 .39686 .09500 .20998 .58373
4.133 305.426 .000 .39686 .09603 .20790 .58581
11.477 .001 4.736 333 .000 .43155 .09112 .25231 .61079
4.627 281.024 .000 .43155 .09326 .24797 .61513
Equal variances
assumed
Equal variances
not assumed
Equal variances
assumed
Equal variances
not assumed
important
need
F Sig.
Levene's Test f or
Equality of Variances
t df Sig. (2-tailed)
Mean
Dif f erence
Std. Error
Dif f erence Lower Upper
95% Conf idence
Interv al of the
Dif f erence
t-test for Equality of Means
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Table 11. Proposed Subjects of Tax by the Respondent
Introduction of Taxation - segregated
147
43%
Introduction of Taxation - inserted
108
32%
Tax for Small enterprises - segregated
129
38%
Tax for Small enterprises - inserted
116
34%
Tax Ethics - segregated
114
33%
Tax Ethics - inserted
132
39%
Tax Cases - segregated
109
32%
Tax Cases - segregated
123
36%
RESEARCH IMPLICATION
Business program management of high education should consider and evaluate their curriculum and their system of learning process. Business students should significantly have higher level of awareness considering they learn tax while non business students don’t.
It is such a good signal for government that potential taxpayers, in average, have been aware of tax obligation. The government must accordingly take into account to keep the awareness become compliance in the future when potential taxpayers become real taxpayers.
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