Pengaruh Literasi Perpajakan, Pembelajaran di Perguruan Tinggi, dan Pengalaman Magang terhadap Indikasi Perilaku Perpajakan Mahasiswa Jurusan Akuntansi di Surabaya

Abstract

Taxes are very important for financial of the state, and this applies to tax revenues. The achievement of current tax revenue is currently not optimal. One of the efforts made by the government is to provide tax knowledge through a special education for accounting students will be a taxpayer figure. Knowledge of taxes provided through this education can change the mindset and encourage students to be more positive and able to generate positive tax behavior in carrying out tax obligations in the future. This study is using three factors in measuring student taxation behavior, which are taxation literacy, college education, and internship experience. The purpose of this study is to examine and analyze the influence of taxation literacy, college education, and internship experience on indications of tax behavior of accounting students in Surabaya. Sampling method used in this study is purposive sampling method with 160 respondents. The results of this study indicate that literacy taxation and internship experience do not affect tax behavior, while college education affects the tax behavior of accounting students in Surabaya