Incorporating Tax Education into Non-Accounting Curriculum: A Malaysian and Indonesian Study

Nor Azrina Mohd Yusof; Roshidah Safeei; Chai Chuen Lee; Santi Novita

doi:10.21834/ebpj.v7i21.3690

Authors

Nor Azrina Mohd Yusof Faculty of Accountancy, Universiti Teknologi MARA Kedah Branch,Merbok, Malaysia
Roshidah Safeei Faculty of Accountancy, Universiti Teknologi MARA Kedah Branch,Merbok, Malaysia
Chai Chuen Lee Academy of Language Studies, Universiti Teknologi MARA Kedah Branch,Merbok, Malaysia
Santi Novita Accounting Department, Airlangga University, Surabaya, Indonesia

DOI:

https://doi.org/10.21834/ebpj.v7i21.3690

Keywords:

Tax Education, Tax Compliance, Non-Accounting Curriculum

Abstract

This study examines whether Malaysian and Indonesian colleges and universities need to formally include tax education in all fields of study at all tertiary level. Three hundred forty-nine academicians from Malaysia and 127 from Indonesia answered the survey. The finding shows that both countries' academicians hold comparable views on the need to include tax education as an elective course in all fields of study. Furthermore, the results show that both respondents have a good grasp of three basic tax facts. Finally, the findings inform policymakers about the necessity of formally incorporating tax education at all tertiary studies.

Author Biographies

Roshidah Safeei, Faculty of Accountancy, Universiti Teknologi MARA Kedah Branch,Merbok, Malaysia

Roshidah Safeei is an Accounting lecturer at Faculty of Accountancy, Universiti Teknologi MARA Kedah Branch, Malaysia

Chai Chuen Lee, Academy of Language Studies, Universiti Teknologi MARA Kedah Branch,Merbok, Malaysia

Lee Chai Chuen is a senior lecturer at Academy of Language Studies, Universiti Teknologi MARA Kedah Branch

Santi Novita, Accounting Department, Airlangga University, Surabaya, Indonesia

Santi Novita is a senior lecturer at Accounting Department, Airlangga University, Indonesia

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