| dc.description.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 | en_US |
