The influence of Tamansiswa's teachings Tri Pantangan and understanding of taxation on intentions to commit tax evasion

Abstract

The aim of this research is to determine whether understanding Tamansiswa's teachings "Tri pantangan" and understanding taxation influence prospective taxpayers' intentions to commit tax evasion. The sample population in this study includes all students in the Special Region of Yogyakarta. The author used the snowball sampling method to take samples. This research approach is quantitative, where questionnaires were distributed to 104 respondents. The findings of this research state that neither understanding Tamansiswa's "Tri pantangan" teachings nor understanding taxation have an influence on prospective taxpayers' intentions to commit tax evasion.