Ethics of Tax Education Profession in the Perspective of Tri Kaya Parisudha: An Experimental Approach

DOI

10.2991/aebmr.k.201212.035How to use a DOI?

Keywords

Ethics, Financial inclusion, Taxpayer compliance, Tax education, Tri kaya Parisudha

Abstract

This study generally aims to obtain empirical evidence regarding the difference in the level of compliance of taxpayers who have taken Ethics-based taxation education (Tri Kaya Parisudha) and those who have not taken Ethics-based taxation education. This research uses an experimental method, in which students will be used as a substitute for taxpayers. The study population was all students of the Faculty of Economics, Universitas Pendidikan Ganesha, accounting undergraduate courses. The sample in this study was selected based on the non-probability method with purposive sampling technique, namely a number of 203 students. The data analysis in this study was carried out using the Mann-Whitney U test. The results showed that there were differences in the level of taxpayer compliance for both who had taken Ethics-based taxation education (Tri Kaya Parisudha) and those who did not take Ethics-based taxation education (conventional learning). The actions in the research will provide an improvement in the way students think about the importance of Tri Kaya Parisudha values through purification of thoughts, words and deeds so that the establishment of ethics, morals and honest behaviour in carrying out an action. The results of this study are expected to be used as a guideline for educators regarding the role of ethics in tax education so as to prevent conditions that are less praiseworthy for taxpayers in the future.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

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

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TY  - CONF
AU  - Putu Riesty Masdiantini
AU  - Sunitha Devi
AU  - I Nyoman Putra Yasa
PY  - 2020
DA  - 2020/12/14
TI  - Ethics of Tax Education Profession in the Perspective of Tri Kaya Parisudha: An Experimental Approach
BT  - Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
PB  - Atlantis Press
SP  - 253
EP  - 259
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201212.035
DO  - 10.2991/aebmr.k.201212.035
ID  - Masdiantini2020
ER  -