2.3. Hypotheses

above. As a group which does not carry the tax burden and/or does not completely feel it yet, university students know about these issues in terms of economics and finances, and it is important to test these parameters under these conditions in order to understand the percep-

Experimental survey method was used for the subject of this study. The questions in the questionnaire consist of ones that were asked in a similar way in previous studies on the subject.<sup>1</sup> There were seven questions and they used a three-point Likert scale as in [17], which worked on "three-point participation level determination." Participants were asked to assign points from 1 to 3 to statements: "1" meant "I do not agree," "2" meant "I somewhat agree,"

The construct of the analysis is to evaluate the level of significance for the questions in the form

In total, 287 students from three different departments at the Faculty of Economics and Administrative Sciences of Ankara Gazi University took part in the study. The mean age of

As seen in Table 2, the departments were chosen by considering the students of these departments start taking public finance, tax law, and economics classes in their first year. Taking the courses which are public finance and tax law helps students understand the place of taxes in law implementation and public finance, whereas learning economics raises awareness on the roles taxes play in the economic system and helps students understand the relationship of taxes and macroeconomic parameters, therefore affecting tax compliance. Every student who

department

The questions included here are mostly the ones used by Diah Nur Pertiwi in 2013 for the dissertation work titled "the Influence of Tax Consciousness, Service Tax Authorities, and Tax Sanctions On Tax Compliance [Survey on Individual

Labor economics and industrial relations

112 102 73

Econometrics department

participated has taken the mentioned courses and/or is currently taking it.

Finance department

Taxpayer Conducting Business Operations and Professional Service in Jakarta]."

tion of tax compliance.

198 Taxes and Taxation Trends

and "3" meant "I agree."

students was 23 (SD: 2.1).

Number of participants by

Source. Author's identification.

Table 2. Number of participants by department.

department

1

2.2. Participants

2. General analysis construct and hypotheses

2.1. The construct and participatory decision structure

of hypotheses and crossexamine the related hypotheses.

In selection of the questions in the questionnaire according to Likert Scale Formation Technique (Summation Ordering Technique) described in detail in [18], hypotheses were developed in order to assess the fundamental content of the subjects of this study. The hypotheses are given in Table 4.



Source. Author's identification.

Table 3. Distribution of participants by levels of grade.

#### Hypotheses


Source. Author's identification.

Table 4. Hypotheses of the lab experiment.

## 2.4. Limitations of the study

Fundamentally, two things may be provided as limitations of the study. The first limitation is that it is difficult to collect information on tax compliance behavior as encountered in many tax compliance studies [19].

The percentage distribution of the hypotheses H1 and H2 seen in Graph 1 that the statements are related to tax consciousness and implementations toward these may increase the percep-

Keystones of Performing a Proper Tax Policy Design for Tax Compliance: Does Perception of Tax Compliance…

Graph 2 shows the relationship between increases in the perception of tax compliance and compliance by tax payers who show voluntary compliance, where the tendency for the partic-

Graph 3 shows the distribution of responses to hypotheses testing effects of trusting the tax administration and the administration's operation on the perception of tax compliance. Participation percentages show that the administration is not considered to be providing a correct and fast service, and this is thought to decrease the perception of tax compliance. It can be seen on the distributions that supplying correct information will prevent complexities and increase

In this section, hypotheses found to be related to each other and with high levels of significance will be assessed by crossexamination. In crossexaminations and comments, three different

Graph 1. The percentage distribution of the H1 and H2 hypotheses. Source. Author's calculation.

Graph 2. The percentage distribution of the H3, H4, and H5 hypotheses. Source. Author's calculation.

H1:Being a tax payer who shows the required compliance means being a good ci�zen.

http://dx.doi.org/10.5772/intechopen.70816

201

H2:A compliant tax payer gained this trait as they think paying taxes helps

na�onal development.

ipants' responses showed a relationship in the positive direction.

tion of tax compliance.

the perception of tax compliance.

3.2. Assessment by crossexamination

The second limitation is that, as Kogler et al. reported, problems may arise when students are selected as a sample, as they do not have sufficient experience paying taxes. Kogler et al. indicated in 2013 that students fail to concentrate especially on tax evasion scenarios because of their lack of experience [20].
