Efek Budaya Negara Terhadap Agresivitas Pajak Dengan Moderasi Persepsi Atas Korupsi: Pendekatan Multicountry

  • Bagas Aldhian
  • Theresia Woro Damayanti
Keywords: Power distance, Individualism, Uncertainty, Masculinity, Tax aggresiveness

Abstract

National culture in each country needs to be considered because it can be one of the factors of tax agressiveness. In this study several dimensions including distance of power, individualism, uncertainty and masculinity of a person can carry out acts of tax agressiveness.. However, the distance of power, individualism, uncertainty and masculinity can change when there is corruption in the country. The purpose of this study is to look at the influence of power distance, individualism, uncertainty, and masculinity by adding moderation variables, namely corruption against someone to carry out acts of tax agressiveness.. In this study the data used are secondary data, obtained from the World Bank’s Enterprise Survey (WBES) in 2006 to 2018. In analyzing these data using Multinomial Logistic Regression (MLR). This sudy confirmed that masculinity effect tax agressiveness but power distance, individualism, uncertainty not effected on tax agressiveness. Moreover, corruption has influence the relationship between masculinity and tax agressiveness.

Downloads

Download data is not yet available.

References

Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax Compliance. Jurnal of Economic Literature, 36, 818–860.
Asmoro, L. A. (2016). Perang Tarif Pajak Menarik Investasi. https://www.pajak.go.id/id/artikel/perang-tarif-pajak-menarik-investasi
Bame-Aldred, C. W., Cullen, J. B., Martin, K. D., & Parboteeah, K. P. (2013). National culture and firm-level tax evasion. Journal of Business Research, 66(3), 390–396. https://doi.org/10.1016/j.jbusres.2011.08.020
Basri, Y. M. (2016). Pengaruh Dimensi Budaya Dan Religiusitas Terhadap Kecurangan Pajak. Akuntabilitas, 8(1), 61–77. https://doi.org/10.15408/akt.v8i1.2764
Brock, G., & Pogge, T. (2014). Global tax justice and global justice. Moral Philosophy and Politics, 1(1), 1–15. https://doi.org/10.1515/mopp-2014-0999
Christianto, V. F., & Suyanto. (2014). Pengaruh Pemahaman Tindak Pidana Korupsi Dan Pemahaman Penghindaran Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Dalam Pembayaran Pajak Di Daerah Istimewa Yogyakarta. Vol 13(No 1), Hal 35-52.
Fochmann, M., & Kroll, E. B. (2016). The effects of rewards on tax compliance decisions. Journal of Economic Psychology, 52(September), 38–55. https://doi.org/10.1016/j.joep.2015.09.009
Giles, D. E. A. (1998). The Underground Economy : Minimizing the Size of Government. 3–18. https://www.uvic.ca/socialsciences/economics/assets/docs/discussion/ottawa.pdf
Hofstede, G. (1980). Culture and Organizations AU - Hofstede, Geert. International Studies of Management & Organization, 10(4), 15–41. https://doi.org/10.1080/00208825.1980.11656300
Hofstede, G. (2001). Culture’s Recent Consequences: Using Dimension Scores in Theory and Research. 1(1), 2–7.
Hofstede, Geert. (2011). Dimensionalizing Cultures: The Hofstede Model in Context. Online Readings in Psychology and Culture, 2(1), 1–26. https://doi.org/10.9707/2307-0919.1014
Huisman, W., & Walle, G. Vande. (2010). The criminology of corruption. … Theoretical Perspectives on Corruption …, 1–38. http://pure.hogent.be/portal/files/6109339/9th_chapter_Criminology_of_Corruption.pdf
IRS. (2007). Reducing the Federal Tax Gap - A Report on Improving Voluntary Compliance. http://www.irs.gov/pub/irsnews/tax_gap_report_final_080207_linked.pdf
Khlif, H., & Amara, I. (2017). About Emerald www.emeraldinsight.com Financial crime , corruption and tax evasion : A cross-country investigation.
Kusmanto, F. (2010). Budaya Nasional terhadap Korupsi. Kompasiana, Politik.
Long, S., Swingen, J., Roth, J., Scholz, J., & Witte, A. D. (1991). Taxpayer Compliance: Setting New Agendas for Research. Law & Society Review, 25(3), 637. https://doi.org/10.2307/3053731
Mardiasmo. (2009). Perpajakan Edisi Revisi (Revisi). Andi.
Meidya Rachmania, F., Siti Astuti, E., & Nayati Utami, H. (2016). Pengaruh Persepsi Korupsi Pajak dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Batu). Jurnal Perpajakan (JEJAK), 10(1), 1–8.
Nielsen, S. B., Raimondos-Møller, P., & Schjelderup, G. (2010). Company taxation and tax spillovers: Separate accounting versus formula apportionment. European Economic Review, 54(1), 121–132. https://doi.org/10.1016/j.euroecorev.2009.06.005
Picur, R. D., & Riahi-Belkaoui, A. (2006). The impact of bureaucracy, corruption and tax compliance. Review of Accounting and Finance, 5(2), 174–180. https://doi.org/10.1108/14757700610668985
Pillay, S., & Dorasamy, N. (2010). Linking cultural dimensions with the nature of corruption: An institutional theory perspective. International Journal of Cross Cultural Management, 10(3), 363–378. https://doi.org/10.1177/1470595810389793
Rahayu, S. K. (2010). Perpajakan Indonesia Edisi Pertama. Yogyakarta : Graha Ilmu.
Richardson, G. (2006). Determinants of tax evasion: A cross-country investigation. Journal of International Accounting, Auditing and Taxation, 15(2), 150–169. https://doi.org/10.1016/j.intaccaudtax.2006.08.005
Richardson, G. (2008). The relationship between culture and tax evasion across countries: Additional evidence and extensions. Journal of International Accounting, Auditing and Taxation, 17(2), 67–78. https://doi.org/10.1016/j.intaccaudtax.2008.07.002
Rindawati, & Asyik. (n.d.). Pengaruh Profitabilitas, Ukuran perusahaan, Leverage, dan Kepemilikan Publik terhadap Pengungkapan Corporate Social Responsibility (CSR). 2014.
Transparency, I. (2018). What Is Corruption. https://www.transparency.org/what-is-corruption
Tsakumis, G. T., Curatola, A. P., & Porcano, T. M. (2007). The relation between national cultural dimensions and tax evasion. Journal of International Accounting, Auditing and Taxation, 16(2), 131–147. https://doi.org/10.1016/j.intaccaudtax.2007.06.004
Tsakumis, G. T., & Doupnik, T. S. (2004). A CRITICAL REVIEW OF TESTS OF GRAY’S THEORY OF CULTURAL RELEVANCE AND SUGGESTIONS FOR FUTURE RESEARCH.
Veithzal, R. (2013). Kepemimpinan dan Perilaku Organisasi. Jakarta: PT. Raja Grafindo, 236.
Published
2021-10-30
How to Cite
Aldhian, B., & Damayanti, T. (2021). Efek Budaya Negara Terhadap Agresivitas Pajak Dengan Moderasi Persepsi Atas Korupsi: Pendekatan Multicountry. Perspektif Akuntansi, 4(3), 239-254. https://doi.org/10.24246/persi.v4i3.p239-254
Section
Articles