Santoso, Arif Rahman Budi (2025) Pengaruh Persepsi Korupsi dan Pendidikan Perpajakan terhadap Sikap Mahasiswa dalam Mendukung Kebijakan Pajak Pemerintah (Studi pada Mahasiswa Akuntansi UPN “Veteran” Jawa Timur). Undergraduate thesis, UPN Veteren Jawa Timur.
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Abstract
This study aims to analyze the effect of perceptions of corruption and taxation education on student attitudes in supporting government tax policies. The research subjects were accounting students of UPN “Veteran” Jawa Timur batch 2021-2023 who had received formal and non-formal tax education. This study uses a quantitative approach with accidental sampling technique and 124 respondents were obtained. Data analysis was performed using Partial Least Square-Structural Equation Modeling (PLS-SEM). The results showed that perceptions of corruption have a significant effect on student attitudes in supporting tax policy. Meanwhile, taxation education does not have a significant effect on student attitudes. This finding indicates that perceptions of corruption can weaken student support for government tax policy. Conversely, a good understanding through tax education does not always significantly affect students' attitudes in supporting tax policies. Therefore, strengthening tax literacy and government transparency are key to building a generation of conscious taxpayers who support national development.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Arif Rahman Budi Santoso | ||||||||
| Date Deposited: | 20 Jun 2025 03:16 | ||||||||
| Last Modified: | 20 Jun 2025 03:16 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/38687 |
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