期刊名称：International Journal of Finance & Banking Studies
印刷版ISSN：2147-4486
出版年度：2021
卷号：10
期号：1
页码：96-108
DOI：10.20525/ijfbs.v10i1.1159
语种：English
出版社：Society for the Study of Business & Finance
摘要：Tax education, especially at college level, has so far focused on academic aspects and tends to ignore ethical aspects. So far, ethics education has shown its role in increasing individual moral sensitivity. Given the importance of ethics education, an integration of ethics is needed in tax education, so that it is expected to help in shaping tax-compliant behavior among students. Based on these issues, this study aims to examine the combined effect of tax ethics education and tax comprehension on tax compliance. This research was conducted on 81 undergraduate accounting students with an experimental method. Based on the analysis using ANOVA, this study found that the integration of ethics in tax education can improve tax compliance, especially for students who have low tax comprehension. The results of this study indicate the importance of ethics integration in tax education, especially at the university level. Therefore, the results of this study are expected to be a consideration for universities to integrate ethical aspects of tax education, thus helping in the process of forming student moral awareness as taxpayers in the future.
