Student Perception on The Ethic of Tax Evasion: Does different study programs perceived differently?
Siti Rochmah Ika (a), Andreas Ronald Setianan (a), Noviasari (a), Sunarya Raharja (a)

Janabadra University Yogyakarta

Abstract

This study aims to examine differences in perceptions between management students, accounting students, and law students on the ethics of tax evasion. The students of the three study programs received tax law courses in their curriculum. The research sample was 112 students in a same university who were taken using purposive sampling technique. The results of the one-way ANOVA test show that there are differences in perceptions between management students, accounting students, and law students regarding the ethics of tax evasion. Law students have the highest perception of tax evasion, followed by accounting students, and finally management students. The results suggest that law students perceive tax evasion is unethical regardless the situation behind the tax evasion as mentioned in the questionnaire. the results indicate that students who have taken criminal and civil law courses or who have a greater understanding of regulations are more likely to view tax evasion as immoral than those who have not.

Keywords: ethics- student- perception- tax evasion

Topic: Taxation