Dedi Kurniawan(1*)

(1) Politeknik Negeri Batam ORCID iD:
(*) Corresponding Author


Introduction/Main Objectives: This study has three objectives. First, to analyze whether tax education during higher education influences individual tax compliance through increased knowledge about taxation. Second, to explore the implementation of tax education in universities. Third, to identify the cooperation between universities and the Directorate General of Taxation in order to improve individuals’ tax compliance. The research method used in this study is a mixed-method. Background Problems: In previous studies the educational variables have been measured from the level of the education of the respondents (diploma, undergraduate, and postgraduate), not on the application of courses in tertiary institutions, so that they do not reflect if the respondents received any tax education. Research Method: The approach used in this mixed-method is a convergent parallel one. In a parallel convergent approach, the author collects each item of quantitative and qualitative data simultaneously, and then the data are analyzed. Findings/Results: The results of a survey of 100 students who regularly attend night classes held at the Politeknik Negeri Batam (Polibatam), who have fulfilled the requirements to be taxpayers, indicate that tax education has a significant effect on tax compliance. Then, the indirect effect of tax education through tax knowledge also significantly influences tax compliance. The results of quantitative research are also supported by the results of interviews with two students, two tax lecturers, and one employee of the Directorate General of Taxation. Conclusion: The results of this study are also in line with the social learning theory, where the environment influences cognition and behavior. From the theory, it can be concluded that tax education can increase tax knowledge and influence taxpayers’ compliance behavior.


tax education, tax knowledge, tax compliance, universities, Directorate General of Taxes

Full Text:



Alwisol. (2006). Personality Psychology, revised edition. Malang: UMM Press.

Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of economic literature, 36(2), 818-860

Bandura, Albert. (1977). Social Learning Theory. Prentice-Hall, Inc., New Jersey.

Barjoyai, B. (1992). Tax Illiteracy in Malaysia: Problems and Solution. ACCACMADIA, Journal of School of Accountancy MARA Institute of Technology, 2(2), 6-35.

Braithwaite, V. (2009). Defiance in Taxation and Governance. Resisting and Dismissing Authority in a Democracy, Edward Elgar, Cheltenham.

Creswell, J. W. (2008). Qualitative, quantitative, and mixed methods approaches. Yogyakarta: Pustaka Pelajar.

Devos, K. (2014). Tax compliance theory and the literature. In Factors Influencing Individual Taxpayer Compliance Behavior (pp. 13-65). Springer, Dordrecht.

Directorate General of Budget. (t.thn.). APBN 2019 Information. Jakarta.

Directorate General of Taxation. (n.d.). 2017 Directorate General of Taxes Performance Report. Jakarta: Directorate General of Tax, Ministry of Finance of the Republic of Indonesia.

Eriksen, K., & Fallan, L. (1996). Tax knowledge and attitudes towards taxation; A report on a quasi-experiment.Journal of Economic Psychology, 387-402.

Halim, A., Bawono, I. R., & Dara, A. (2016).Taxation: Concepts, Applications, Examples and Case Studies Issue 2. Jakarta: Salemba Empat.

Harris, T. (1989). The effect of type of tax knowledge on individuals perceptions of fairness and compliance with the federal income tax system: An empirical study. PhD Thesis. University of South Carolina.

Hartono, Jogiyanto (2013).Business research methodology. Yogyakarta: BPFE.

Holmes, K., Marriot, L., & Randal, J. (2012). Ethics and experiments in accounting: A contribution to the debate on measuring ethical behaviour. Pacific Accounting Review, 80-100.

Indonesian Government. (2007, July17). Law of the Republic of Indonesia Number 2008 concerning General Provisions and Tax Procedures. Jakarta: Minister of State Secretary of the Government of Indonesia.

Kasipillai, J., Aripin, N., & Amran, N. A. (2003). The influence of education on tax avoidance and tax evasion. eJournal of Tax Research , 134-146.

Krishnamoorthy, M. (2006b). 1.3 million did not pay tax, The Star, 26 August, 2006. Available at, assessed on April 2007.

Palil, M. R., & Mustapha, A. F. (2011). Factors affecting tax compliance behaviour in self assessment system. African Journal of Business Management Vol. 5(33), 12864-12872.

Palil, M. R., Akir, M. R., & Ahmad, W. F. B. A. (2013). The perception of tax payers on tax knowledge and tax education with level of tax compliance: a study the influences of religiosity. ASEAN Journal of Economics, Management and Accounting, 1(1), 118-129.

Pratama, A. (2018). Individual taxpayer characteristics and taxpayer knowledge: exploratory survey on individual taxpayers in Bandung city, Indonesia. Review of Integrative Business and Economics Research, 7, 338-349.

Preacher, J. K., Leonardelli (2010-2020). Calculation for The Sobel Test. Assessed on Juni 2019.

Roshidi, M. A., Mustafa, H., & Asri, M. (2007). The effects of knowledge on tax compliance behaviours among Malaysian taxpayers. Business and information, 4(1).

Sarker, T. K. (2003). Improving Tax Compliance in Developing Countries via Self

Assessment Systems- What Could Bangladesh Learn From Japan? AsiaPacific Tax Bulletin, 9(6), 3-34.

Setiyaji, G., & Amir, H. (2005). Evaluation of the Performance of the Indonesian Tax System. Jurnal Ekonomi.

Singh, V. (2003). Malaysian Tax Administration. 6th ed. Kuala Lumpur : Longman.

Sommerfeld , R. M. (1966). Taxation: Education's orphan. The Journal of Accountancy, 38-44.

Supadmi, N. L. (2009). Meningkatkan kepatuhan wajib pajak melalui kualitas pelayanan. Jurnal Ilmiah Akuntansi dan Bisnis.

Taxation Education Team of the Directorate General. (2016). Open Material Tax Awareness for Higher Education. Jakarta: Directorate General of Tax, Ministry of Finance of the Republic of Indonesia.

World Bank Group, & PricewatehouseCoopers. (2018). Paying Taxes 2018. PwC.


Article Metrics

Abstract views : 7920 | views : 5970


  • There are currently no refbacks.

Copyright (c) 2020 Journal of Indonesian Economy and Business

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

Journal of Indonesian Economy and Business


Editorial Team
Focus and Scope
Peer Review Process
Publication Ethics
Screening for Plagiarism


Author Guidelines
Submission Guidelines
Online Submissions
Copyright Notice
Privacy Statement
Author Fees


Author Pack
Submission Form & Manuscript Template



Reviewer Guidelines
Reviewer Acknowledgement



General Search
Author index
Title index



The Journal of Indonesian Economy and Business (print ISSN 2085-8272; online ISSN 2338-5847) is published by the Faculty of Economics and Business Universitas Gadjah Mada, Indonesia. The content of this website is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

© 2019 Journal of Indonesian Economy and Business 
 Visitor Statistics