CD-ROM
Factors Affecting Interest in Participation in Tax Brevet Programs at University of Merdeka Malang (CD + Cetak)
Tax brevet is learning program about all matters related to taxation. Tax brevet consists of three levels, namely Brevet A, Brevet B, and Brevet. Brevet A is basic tax training with the main subject of individual income tax with material covering general provisions or taxation procedures. Brevet B is tax training with basic to intermediate discussions. Brevet C is the highest level of tax training. Tax brevet is a program that is designed to help everyone, especially taxpayers because they can help themselves in filling out tax notification letters without having to pay a tax consultant to calculate the amount of tax. A 2001 review by Sakurai & Braithwaite shows that 77% more taxpayers relying on parties outside the family to be precise tax consultants to calculate taxes on businesses ( as quoted in Lusiana, 2013, p.3). At this moment, the demand for a tax accountant or tax consultant keeps on increasing, moreover when there is Law No. 28 the Year 2007 about Taxation General Stipulation. Universities are expected to produce graduates with enough knowledge and skill in taxation. University of Merdeka Malang provides tax brevet program facilities to provide extensive knowledge about taxes but students' interest in tax brevet is not yet known. To find out this, the authors conducted a question and answer through a questionnaire and interviews. The results of questionnaires and interviews are a tax brevet program has a good impact on students.
Keywords: Tax Brevet, Taxpayer, Tax Notification Letter.
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