Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2025 (ICOSTAS-SAS 2025)

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Internationalization of Green Tourism Values Creates Tax-Compliant Young Generation

Authors
I Made Adhi Wirayana1, *, Kadek Nita Sumiari1, Wayan Hesadijaya Utthavi1
1Accounting Department, Politeknik Negeri Bali, Bali, Indonesia
*Corresponding author. Email: adhiwirayana@pnb.ac.id
Corresponding Author
I Made Adhi Wirayana
Available Online 14 November 2025.
DOI
10.2991/978-94-6463-882-0_54How to use a DOI?
Keywords
Green Tourism; Tax Compliance Intention; Theory of Planned Behavior
Abstract

This study aims to analyze the influence of internalizing green tourism values on the intention of young individuals to comply with tax obligations. The research adopts the Theory of Planned Behavior (TPB), emphasizing three key dimensions: attitude toward behavior, subjective norms, and perceived behavioral control. The internalized green tourism values, which harmonize relationships between humans and nature, among fellow humans, and with God, are assumed to strengthen these dimensions in the context of tax compliance. The study was conducted among students of the Tax Accounting Study Program at Politeknik Negeri Bali who had previously received coursework on green tourism and taxation. Data was collected through questionnaires and analyzed using Structural Equation Modeling with Partial Least Square (SEM-PLS). The results show that all dimensions of green tourism values have a positive and significant effect on young people’s intention to comply with taxes. These findings are expected to contribute to the enhancement of learning strategies and serve as a foundation for developing instructional content to support the Center of Excellence in Green Tourism at Politeknik Negeri Bali.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2025 (ICOSTAS-SAS 2025)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
14 November 2025
ISBN
978-94-6463-882-0
ISSN
2352-5398
DOI
10.2991/978-94-6463-882-0_54How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - I Made Adhi Wirayana
AU  - Kadek Nita Sumiari
AU  - Wayan Hesadijaya Utthavi
PY  - 2025
DA  - 2025/11/14
TI  - Internationalization of Green Tourism Values Creates Tax-Compliant Young Generation
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2025 (ICOSTAS-SAS 2025)
PB  - Atlantis Press
SP  - 480
EP  - 485
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6463-882-0_54
DO  - 10.2991/978-94-6463-882-0_54
ID  - Wirayana2025
ER  -