Analysis of Tax Education and Tax Knowledge: Survey on University Students in Indonesia


This study consists of qualitative research and quantitative research. This study conducts qualitative research namely interviews with Directorate General of Taxation (DGT) related to the tax inclusion programs and perceptions of DGT regarding public tax knowledge and public tax education. According to DGT, public tax knowledge is still lacking. In terms of tax education, it said that tax education is still not structured. To overcome this problem, DGT implements a tax inclusion program for the next 30-45 years. In addition to qualitative research, this study also conducts quantitative research, by using questionnaire survey methods on students in Indonesia with the aim of knowing whether or not there is a significant difference related to the level of tax knowledge, student perceptions regarding the importance of tax education, and student perceptions regarding the need for tax education among students who have received tax education and students who have not received tax education. The result shows that there is a significant difference between students who have received tax education and students who have not received tax education in terms of the level of tax knowledge. Related to the perception regarding the need for tax education, there is a significant difference between students who have received tax education and have not received tax education. Read more

Personal Income Tax Exemption and Labor Supply: A Preliminary Study


During 2013–2016, there are policy changes on Personal Income Tax (PIT) exemption, stated in PMK No. 162/PMK.011/2012, PMK No. 122/PMK.010/2015, and PMK No. 101/PMK.010/2016. Nonetheless, there is no empirical study yet, to my knowledge, that evaluates this policy. An increase of PIT exemptions can be viewed from distributive aspect, of how the incidence (benefit) distributed across taxpayers’ disposable income, as well as on the efficiency aspect, whether it has or has not affected labor supply. This study explored on the efficiency aspect. The agents – taxpayers as workers – now may experience an increase in net income due to a more generous exemption, and whether the policy of PIT exemption may influence taxpayers’ labor supply is more of an empirical question. I use SAKERNAS data from 2010–2018 and estimation model is limited to only consider paid (labor) employment rather than self-employment. On paid (labor) employment, firms function as withholding that can extract some of PIT from employee’s salary, and thus paid (labor) employee may then file PIT return. My preliminary result shows that effect of PIT exemption policy change is heterogenous across group of population. PIT exemption expansion increases labor supply of paid (labor) employees of the previously lowest income bracket of PIT. However, although to an extent tax saving may be higher for middle to high income individuals, taxpayers referring to individuals in income bracket of 15% rate tend to be not affected by the policy of PIT exemption. Read more



The purpose of this paper was to explore the perception of online tax filing in Indonesia using prior experience, trust, and IS (Information System) Success Model. The paper examined how the IS quality will be influenced by attributes such as prior experience on offline tax filing, trust in government, trust in technology, and trust in e-Filing website. Following this, the influence of IS quality on perceived usefulness and user satisfaction will be explored. To end the model, the paper was intended to answer question on whether the last two dimensions (perceived usefulness and user satisfaction) will have an effect on perceived net benefit. This paper used primary data generated by distributing online questionnaire and able to get the total of 1.095 respondents, 993 of which are actively using online tax-filing (e-filing) and valid. The data were analyzed by the Structured Equation Model (SEM). The results suggested that trust in government and trust in technology positively affect the trust in e-Filing website, which subsequently influence all three IS quality dimensions. Information quality, system quality and service quality was found to be consistently and significantly influence the perceived usefulness and user satisfaction. It was evident that tax payers in Indonesia placed the robustness and the safety features of the online system as the most important attributes that will influence the usefulness and satisfaction of online tax filing. Read more



This study is focusing to analyze the implications of implementing the concept of function identification in the intangible assets that is discussed in Action 8-10, known as DEMPE, in the Indonesia’s transfer pricing regulations. This research method is descriptive research with more priority to in-depth interview as primary data source. The result of this research is that there is relevance to apply BEPS Action Plan 8–10 in Indonesia, DEMPE concept can be applied effectively in Indonesia to overcome various problems, and its implementation only requires less significant adjustment because implicitly DEMPE concept has been applied mainly as basic inspection. Implementation in Indonesia’s pricing transfer rules can create new regulations that are generally described in PMK and the details will be explained in PER by adjusting to the relevance in Indonesia that allows added “marketing” function in the DEMPE concept. This implementation is expected to be able to get closer to each stakeholder’s perspective regarding to the procedure of identifying intangible assets that emphasizes the analysis of economic ownership. Read more

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