Dampak Pengetahuan Pajak dan Literasi Pajak terhadap Kesadaran Perpajakan pada Mahasiswa S1 Ekonomi Akuntansi dan Bisnis Universitas 17 Agustus 1945 Samarinda

Sibarani Jessica Luciana, Imam Nazarudin Latif, Camelia Verahastuti

Abstract


Taxes serve as one of the primary sources of a nation's revenue and play a crucial role in economic development and public services. This study focuses on the role of tax literacy and awareness among students at the Faculty of Economics and Business, 17 August University of Samarinda. Through qualitative methods and questionnaires, this research identifies the influence of tax literacy and knowledge on students' tax awareness.

The research findings indicate that tax literacy and knowledge significantly shape tax awareness among students. Tax literacy allows for a deeper understanding of tax regulations, tax types, and obligations, providing a strong foundation for tax awareness. Similarly, solid tax knowledge offers insights into the essence of taxes in financial decision-making, fostering an awareness of the importance of tax responsibilities.

Students with higher levels of tax literacy and knowledge tend to exhibit higher tax awareness. They recognize that paying taxes is not merely a legal obligation but also a social contribution supporting the country's development. Students' tax awareness involves understanding the responsibilities of taxation as citizens contributing to economic and social development.

This research underscores the importance of tax literacy and knowledge in shaping tax awareness among students. It not only prepares them to understand tax obligations but also encourages their active participation in a sustainable tax system, contributing to the nation's development. Tax literacy and knowledge form a crucial foundation for instilling responsible tax awareness among the student generation.

Keywords


Taxes, Tax awareness, Tax literacy, Tax knowledge

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