Peningkatan Literasi Pajak Mahasiswa Kewirausahaan Melalui Program Sosialisasi Pajak

Authors

  • Della Fadhilatunisa Universitas Islam Negeri Alauddin Makassar Author
  • M. Miftach Fakhri Universitas Negeri Makassar Author
  • Andika Isma Universitas Negeri Makassar Author
  • Akhmad Affandi Universitas Negeri Makassar Author
  • Hartono Universitas Negeri Makassar Author

DOI:

https://doi.org/10.61220/jsipakatau.v1i1.231

Keywords:

Tax Literacy, Entrepreneurship Students, Tax Understanding

Abstract

This programme proposes and evaluates the implementation of a training programme titled "Improving Entrepreneurship Students' Tax Literacy Through Tax Socialisation Programme" which aims to improve tax understanding and skills of tax literacy among students majoring in entrepreneurship. A preliminary study was conducted to analyse the level of tax literacy and students' needs, providing a basis for designing an appropriate socialisation programme. The implementation of the programme was carried out in accordance with the plan and schedule that had been set. Evaluation was conducted through monitoring participants' participation and their responses during the socialisation activities.  The results of this study are expected to provide insight into the effectiveness of tax socialisation programmes in improving the tax literacy of entrepreneurship students. The conclusions from this study can provide a basis for the development of similar programmes in various higher education contexts and different disciplines.

References

Aleksandrova, E. (2021). Improving of tax literacy of russian population in terms of digitalization of the economy". Society Integration Education Proceedings of the International Scientific Conference, 6, 221-230,. https://doi.org/10.17770/sie2021vol6.6376

Barba‐Sánchez, V., & Atienza-Sahuquillo, C. (2018). Entrepreneurial intention among engineering students: The role of entrepreneurship education". European Research on Management and Business Economics, 24(1), 53-61,. https://doi.org/10.1016/j.iedeen.2017.04.001

Fadhilatunisa, D. (2020). The importance of account representative services and tax law enforcement. ATESTASI: Jurnal Ilmiah Akuntansi, 3(1), 74-83.

Fadhilatunisa, D. (2021). Pengaruh sistem e-filling, e-spt dan sosialisasi perpajakan terhadap kepatuhan wajib pajak (Studi Kasus Wajib Pajak Orang Pribadi Non Karyawan di KPP Pratama Makassar Selatan). Jurnal Bisnis & Akuntansi Unsurya, 6(2).

Fadhilatunisa, D. (2018). Pengaruh Kinerja Account Representative Terhadap Kepatuhan Wajib Pajak (Kasus Pada Wajib Pajak Badan Yang Telah Dikukuhkan Sebagai Pengusaha Kena Pajak Pada Kantor Pelayanan Pajak Pratama Bandung Cicadas). PERSPEKTIF: Jurnal Pengembangan Sumber Daya Insani, 3(2), 382-390.

Hamid, N., Ismail, I., Yunus, N., Jali, M., & Rosly, A. (2022). Taxpayer perceptions of tax awareness, tax education, and tax complexity among small and medium enterprises in malaysia: A quadrant analysis approach". Universal Journal of Accounting and Finance, 10(1), 231-242,. https://doi.org/10.13189/ujaf.2022.100124

Hussain, J., Salia, S., & Karim, A. (2018). Is knowledge that powerful? Financial literacy and access to finance". Journal of Small Business and Enterprise Development, 25(6), 985-1003,. https://doi.org/10.1108/jsbed-01-2018-0021

Kurnianingsih, W., & Atmoko, A. (2022). Does religiosity reduce tax evasion? Empirical research based on gender and education. Akrual Jurnal Akuntansi, 13(2), 213–226. https://doi.org/10.26740/jaj.v13n2.p213-226

Kurniawan, E. (2018). Penerapan e-filing dan e-payment terhadap akuntabilitas perpajakan di Indonesia. Jurnal Ilmiah Bisnis dan Ekonomi Asia, 12(2), 117–126.

Li, Q. (2016). The mechanism of entrepreneurship education on college’ entrepreneurial intention". https://doi.org/10.2991/icemc-16.2016.154

Lu, B. (2022). Innovative entrepreneurship education of college students based on synergism and random matrix". Mathematical Problems in Engineering, 2022, 1-12,. https://doi.org/10.1155/2022/8450110

Lutfillah, N., & Ndapa, A. (2022). Determinants of individual taxpayer compliance: Motivation, level of education, and tax sanctions. Jurnal Pajak Indonesia (Indonesian Tax Review, 6(2S), 641–650. https://doi.org/10.31092/jpi.v6i2s.1965

Mukhlis, I., Utomo, S., & Soesetio, Y. (2015). The role of taxation education on taxation knowledge and its effect on tax fairness as well as tax compliance on handicraft smes sectors in indonesia. International Journal of Financial Research, 6(4). https://doi.org/10.5430/ijfr.v6n4p161

Nistiana, L., Wardani, D., & Primastiwi, A. (2022). Pengaruh literasi perpajakan terhadap kepatuhan wajib pajak: Studi kasus kantor pelayanan pajak (kpp) pratama bantul. As-Syirkah Islamic Economic & Financial Journal, 2(1), 99–114. https://doi.org/10.56672/syirkah.v2i1.47

Pratiwi, L., Rahayu, I., Mahendra, H., & Anggraeni, R. (2023). Pemanfaatan media pembelajaran countax diceboard sebagai upaya peningkatan literasi akuntansi dan pajak mahasiswa. Jurnal Aplikasi Akuntansi, 7(2), 407–420. https://doi.org/10.29303/jaa.v7i2.183

Salawati, S., Sritharan, N., Sheung, S., & Mohamed, A. (2021). Does tax knowledge motivate tax compliance in malaysia? Research in World Economy, 12(1), 238. https://doi.org/10.5430/rwe.v12n1p238

Slemrod, J., Rehman, O., & Waseem, M. (2022). How do taxpayers respond to public disclosure and social recognition programs? Evidence from pakistan". The Review of Economics and Statistics, 104(1), 116-132,. https://doi.org/10.1162/rest_a_00929

Yani, I., Rakib, M., & Syam, A. (2020). Pengaruh literasi kewirausahaan dan karakter wirausaha terhadap keberhasilan usaha kecil. Journal of Economic Education and Entrepreneurship Studies, 1(2), 65. https://doi.org/10.26858/je3s.v1i2.19808

Yasa, I., Dharmawan, N., Adiputra, I., Martadinata, I., & Herawati, N. (2021). Tax comprehension and ethics education integration in improving tax compliance among accounting students. International Journal of Finance & Banking Studies, 10(1), 96–108. https://doi.org/10.20525/ijfbs.v10i1.1159

Yu, Y., & Chen, Z. (2017). Effects of tax education on tax compliance: The moderating role of public service motivation. Journal of Accounting and Public Policy, 36(3), 241–254.

Умарович, М., & Алексеевна, А. (2022). Improving the tax culture and literacy of schoolchildren and students: Training and support based on the experience of the federal tax service of russia". State and Municipal Management Scholar Notes, 1(4), 92-99,. https://doi.org/10.22394/2079-1690-2022-1-4-92-99

Downloads

Published

2023-12-10

Citation

Issue

Volume 1 Issue 1 Desember 2023: Jurnal Sipakatau

Section

Articles

License

Copyright (c) 2023 Della Fadhilatunisa, M. Miftach Fakhri, Andika Isma, Akhmad Affandi, Hartono (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.