ETIKA PENGGELAPAN PAJAK: SURVEI ANTAR GENERASI PADA WAJIB PAJAK NON KARYAWAN DI INDONESIA
DOI:
https://doi.org/10.55606/jaemb.v3i2.1453Keywords:
Taxes; Tax Ethics; Tax Evasion; Generation GapAbstract
This study aimed to determine the ethics of tax evasion among non-employee individual taxpayers in Indonesia and classify the survey results into four generations: Baby Boomers, X, Millennials, and Z. For our investigation on the ethics of tax evasion, we employed the McGee questionnaire as a measuring instrument. This measuring instrument has been utilized in studies of a comparable nature in Spanish, Portuguese, Russian, and Turkish, among other languages and countries. This is the first investigation conducted in Indonesia. Individual non-employee taxpayers in Indonesia will not commit tax evasion if they believe the government has allocated public funds appropriately and if the current political and tax systems are perceived as ineffective or corrupt. The results indicate that Indonesian taxpayers tend not to engage in tax evasion for personal gain. In order to improve tax ethics and reduce tax evasion, it is necessary to increase the taxpayer's trust in the government, specifically by allocating tax funds efficiently and fostering public transparency.
References
R. W. Mcgee and M. J. Rossi, “The Ethics of Tax Evasion: A Survey of Law and Business Students in Argentina,” in Proceedings of 6th Annual International Business Research Conference, 2006.
G. Drogalas, E. Anagnostopoulou, M. Pazarskis, and D. Petkopoulos, “Tax Ethics and Tax Evasion , Evidence from Greece,” Teor. Econ. Lett., vol. 8, pp. 1018–1027, 2018.
S. Nuryanah and G. Gunawan, “Tax amnesty and taxpayers ’ noncompliant behaviour : evidence from Indonesia Tax amnesty and taxpayers ’ noncompliant behaviour : evidence from Indonesia,” Cogent Bus. Manag., vol. 9, no. 1, p. 2111844, 2022.
A. Purba, D. Mangkan, A. H. Pulungan, D. J. Pajak, and J. Selatan, “Does Tax Amnesty Program Reduce Cross-Border Tax Evasion ? A Case Study in Indonesia,” J. Bus. Appl. Manag., vol. 15, no. 1, pp. 1–10, 2022.
Oxford Dictionaries, “The Generation Gap,” Oxford Learner’s Dictionaries. .
H. Glevarec, R. Nowak, and D. Mahut, “Tastes of our time : analysing age cohort effects in the contemporary distribution of music tastes,” Cult. Trends ISSN, vol. 29, no. 3, pp. 182–198, 2020.
E. Tjondro, J. Setiabudi, and A. C. Joyo, “Intergenerational Perceptions of Coercive and Legitimate Power Persepsi Kekuatan Koersif dan Kekuatan Legitimasi Antargenerasi,” J. Econ., vol. 15, no. 1, pp. 96–113, 2019.
M. R. Cyan, A. M. Koumpias, and J. Martinez-vazquez, “The determinants of tax morale in Pakistan,” J. Asian Econ., vol. 47, pp. 23–34, 2016.
C. Bilgin, “Determinants of tax morale in Spain and Turkey : an empirical analysis,” Eur. J. Gov. Econ., vol. 3, no. 1, pp. 60–74, 2014.
T. S. Kioew, M. F. M. Salleh, and A. A. B. . Kassim, “The Determinants o f Individual Taxpayers ’ Tax Compliance Behaviour in Peninsular Malaysia,” Int. Bus. Account. Res. J., vol. 1, no. 1, pp. 26–43, 2017.
D. Ortega, L. Ronconi, and P. Sanguinetti, “Reciprocity and Willingness to Pay Taxes : Evidence from a Survey Experiment in Latin America,” Economía, vol. 16, pp. 55–87, 2012.
P. Vythelingum, H. Soondram’, and B. Jugurnath, “An assessment of tax morale among Mauritian taxpayers,” J. Account. Tax., vol. 9, no. 1, pp. 1–10, 2017.
C. W. Colin and K. Besnik, “Evaluating the individual- and country-level variations in tax morale Evidence from 35 Eurasian countries,” J. Econ. Stud., vol. 44, no. 5, pp. 816–832, 2017.
E. Aronmwan and E. Imobhio, “Determinants of Personal Income Tax Compliance : Perception of Nigerian Tax Payers,” SSRN Electron. J., 2015.
B. Torgler and F. Schneider, “The impact of tax morale and institutional quality on the shadow economy,” J. Econ. Psychol., vol. 30, no. 2, pp. 228–245, 2009.
J. Olsen, M. Kang, and E. Kirchler, The Cambridge Handbook of Psychology and Economic Behaviour. Cambridge: Cambridge University Press, 2002.
OECD, “Glossary of Tax Terms,” Organization of Economic Cooperation and Development, 2023. .
C. Sá, A. Martins, and C. Gomes, “Tax Morale Determinants in Portugal,” Eur. Sci. J., vol. 11, pp. 236–254, 2015.
T. Mickiewicz, A. Rebmann, and A. Sauka, “To Pay or Not to Pay ? Business Owners ’ Tax Morale : Testing a Neo-Institutional Framework in a Transition Environment,” J. Bus. Ethics, vol. 157, no. 1, pp. 75–93, 2019.
Y. S. Putra, “Theoritical Review : Teori Perbedaan Generasi,” Among Makarti J. Ekon. dan Bisnis, vol. 9, no. 2, pp. 123–134, 2016.
Beresford, “Age Range by Generation,” Beresford Research, 2023. [Online]. Available: https://www.beresfordresearch.com/age-range-by-generation/. . [Accessed: 01-Apr-2023].
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
