International Journal of Evaluation and Research in Education (IJERE)
Vol 11, No 4: December 2022

Early tax education: Could it change the future compliance behavior?

Albert Albert (Universitas Mercu Buana)
Rien Agustin Fadjarenie (Universitas Mercu Buana)



Article Info

Publish Date
01 Dec 2022

Abstract

Many developing countries face the challenges of low tax compliance behavior due to the self-assessment system. Therefore, the purpose of this study was to obtain empirical evidence about the implication of early tax education toward the changes in future taxpayers’ compliance behavior. Previous research found that early tax education can develop the compliance paradigm in human behavior. This study employed a quantitative research method with a case study approach. Data was gathered through a survey of 719 students of junior and senior high school in Jakarta, Indonesia as respondents, and divided into two groups: those who receive tax learning at school and those who did not. The results revealed that early tax education positively affects taxpayers’ compliance behavior, especially for those who had received tax learning. This study reports preliminary findings in tax education and fills the gap of research in this area. The research contributes to learning and behavior studies and sheds light on implementing early tax education to resolve non-compliance tax behavior.

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Journal Info

Abbrev

IJERE

Publisher

Subject

Education

Description

The International Journal of Evaluation and Research in Education (IJERE) is an interdisciplinary publication of original research and writing on education which publishes papers to international audiences of educational researchers. The IJERE aims to provide a forum for scholarly understanding of ...