Distribution of Taxpayer Compliance with Culture Dimension as an Intervening Variable in Makassar
0
조회
0
다운로드
0
인용
0
참고문헌
키워드
초록
Purpose: This study examines the impact of cultural dimensions as an intervening variable on taxpayer compliance in Makassar, Indonesia, with a focus on the Bugis tribe's cultural context. Research design data and methodology: The research aims to understand how attitudes, subjective norms, and perceived behavioral control, influenced by local culture, affect taxpayer compliance. A quantitative research design was employed, collecting primary data through questionnaires distributed to 150 taxpayers, with 125 valid responses analyzed using the Structural Equation Model (SEM) and Partial Least Squares (PLS) methodology. Results: The results indicate that cultural factors significantly mediate the relationship between subjective norms and taxpayer compliance, highlighting the role of local cultural values, such as "Siri Na Pacce," in shaping compliance behavior. Subjective norms positively influence both cultural attitudes and compliance, while attitudes and perceived control have a less significant impact. The findings suggest that integrating cultural awareness into tax policy and education can enhance compliance rates in culturally rich regions. Conclusions: this study underscores the importance of considering cultural dimensions in tax administration, particularly in regions with strong cultural identities, to improve the effectiveness of tax compliance strategies. The findings contribute to the broader understanding of how cultural context influences economic behavior, offering insights for policymakers and tax authorities.
Abstract
Purpose: This study examines the impact of cultural dimensions as an intervening variable on taxpayer compliance in Makassar, Indonesia, with a focus on the Bugis tribe's cultural context. Research design data and methodology: The research aims to understand how attitudes, subjective norms, and perceived behavioral control, influenced by local culture, affect taxpayer compliance. A quantitative research design was employed, collecting primary data through questionnaires distributed to 150 taxpayers, with 125 valid responses analyzed using the Structural Equation Model (SEM) and Partial Least Squares (PLS) methodology. Results: The results indicate that cultural factors significantly mediate the relationship between subjective norms and taxpayer compliance, highlighting the role of local cultural values, such as "Siri Na Pacce," in shaping compliance behavior. Subjective norms positively influence both cultural attitudes and compliance, while attitudes and perceived control have a less significant impact. The findings suggest that integrating cultural awareness into tax policy and education can enhance compliance rates in culturally rich regions. Conclusions: this study underscores the importance of considering cultural dimensions in tax administration, particularly in regions with strong cultural identities, to improve the effectiveness of tax compliance strategies. The findings contribute to the broader understanding of how cultural context influences economic behavior, offering insights for policymakers and tax authorities.
참고문헌 (16)
- Ajzen, I., "The theory of planned behavior", Organizational behavior and human decision processes, 50, pp.179~211 (1991)
- Allingham, M. G., "Income Tax Evasion: A Theoretical Analysis", Journal of Public Economics, pp.323~338 (1972), NorthHolland Publishing Company
- Cahyonowati, N., "Machiavellianism in a Synergistic Tax Climate", The Journal of Asian Finance, Economics and Business, 7(12), pp.1175~1184 (2020)[DOI]
- Chau, G., "A critical review of Fischer Distribution of Tax Payer Compliance model : A research synthesis", Journal of Accounting and Taxation, 1(2), pp.34~40 (2009)
- Cronbach, L. J., "Essentials of psychology testing" (1990), Harper Collins
- Damayanti, T. S., "Trust and Uncertainty Orientation : An Efforts to Create Tax Compliance in Social Psychology Framework", Procedia-Social and Behavioral Sciences, 211, pp.938~944 (2015)[DOI]
- Damayanti, T. S., "Taxpayer Compliance, Trust, and Power", Journal of Finance and Banking, 22(2), pp.231~239 (2018)[DOI]
- Hofstede, G., "Culture's Consequences: Comparing Values, Behaviors" (2001), Institutions, and Organizations Across Nations
- Ismail., "Implementation Of Siri Na Pacce's Local Wisdom Values To Create Good Governance And Corruption Free South-Sulawesi Indonesia", International Journal of Innovation, Creativity and Change, 12(3), pp.55~64 (2020)
- James, S., "Tax Payer Compliance, SelfAssessment, and Tax Administration", Journal of Finance and Management in Public Services, 2(2), pp.27~42 (2004)
- Kusumawati, A., "Tax Payer Compliance of Muslim Entrepreneurs in the City of Makassar", Psychology And Education, 58(1), pp.319~329 (2021)
- Le, H. T. D., "Factors Affecting Electronic Tax Compliance of Small and Medium Enterprises in Vietnam", The Journal of Asian Finance, Economics and Business, 8(1), pp.823~832 (2021)[DOI]
- Le, H. T. H., "Factors Affecting Tax Compliance among Small- and Medium-sized Enterprises: Evidence from Vietnam", The Journal of Asian Finance, Economics and Business, 7(7), pp.209~217 (2020)[DOI]
- Ministry of Finance of the Republic of Indonesia, "Performance Report of the Directorate General of Taxes 2021", ~ (2021)
- Mukiyidin, M., "The Effect of Corporate Taxpayer's Compliance with Tax Audit: A Case Study in Indonesia", The Journal of Asian Finance, Economics and Business, 8(5), pp.717~725 (2021)[DOI]
- Sofyan, Y., "Square Path Modeling: Application with XLSTAT, Smart PLS, and Visual PLS software" (2019), Salemba Infotek