Enhancement of Ethical Student Behavior Through Tax Volunteer Activities

DOI

10.2991/aebmr.k.211124.069How to use a DOI?

Keywords

Aspects of objectivity; Tax ethics; Tax volunteers

Abstract

The Tax Volunteer Program is an activity to instill tax awareness to students as an effort by the Directorate General of Taxes with the Ministry of Education. The purpose of this study is to find out the tax volunteer program followed by students of the Faculty of Economics, Ganesha University of Education is able to educate and shape the character of students to understand and realize the importance of tax compliance. It is interesting whether the activities of tax volunteers are able to increase the ethical behavior of students in the field of taxation. This research uses a qualitative descriptive approach. The sample used in this study was students who joined the Tax Center program in Bali with a total of 185 people. The results of this study showed that judging from the integrity aspect 2.3% began to develop in terms of the ethical aspects of tax reporting, 83.3% had developed in the ethical aspect and 14.4% already had a culture in tax ethics. While from the aspect of objectivity 100% has had a culture to understand tax regulations.

Copyright

© 2021 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

Download article (PDF)

TY  - CONF
AU  - I Nyoman Putra Yasa
AU  - I Putu Hendra Martadinata
AU  - Ni Kadek Sinarwati
PY  - 2021
DA  - 2021/11/25
TI  - Enhancement of Ethical Student Behavior Through Tax Volunteer Activities
BT  - Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
PB  - Atlantis Press
SP  - 490
EP  - 494
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211124.069
DO  - 10.2991/aebmr.k.211124.069
ID  - Yasa2021
ER  -