The Influence Of Cultural And Religious Dimensions On Tax Fraud
DOI:
https://doi.org/10.22441/profita.2020.v13i2.011Keywords:
Culture, Power Distance, Masculinity, Individualism, Uncertainty Avoidance, Religiosity, Tax FraudAbstract
Culture and religion shape people's attitudes in their daily activities. However, there are also many violations of attitudes committed by some groups of society, including tax fraud. Based on this phenomenon, this study aims to analyze and obtain empirical evidence about the influence of cultural dimensions (power distance, individualism, uncertainty avoidance, masculinity) and religiosity on the level of tax fraud. The population of this study is an individual taxpayer registered at KPP Pratama Makassar Utara. The sampling technique used was identical sampling. Of the 100 questionnaires distributed, 100 respondents participated. The regression analysis results show that power distance, uncertainty avoidance, and masculinity positively affect tax fraud, but high religiosity hurts tax fraud. The results showed that individualism had no impact on the level of tax fraud.References
Allport, G. W. (1950). The individual and his religion: A psychological interpretation.
Arsyad, A. (2003). Pokok-Pokok Manajemen. Yogyakarta: Pustaka Pelajar.
Basri, Y. M. (2015). Pengaruh Dimensi Budaya dan Religiusitas terhadap Kecurangan Pajak. Akuntabilitas, VIII(1), 61–77. https://doi.org/10.15408/akt.v8i1.2764.
Grasmick, H. G., Bursi, R. J., & Cochran, J. K. (2013). Render Unto Ceasar What is Ceasar’s : Religiosity and Taxpayer’s Inclination to Cheat. The Sociological Quarterly, 32(2), 251–266.
Hafizhah, I. (2016). Pengaruh Etika Uang (Money Ethics) terhadap Kecurangan Pajak (Tax Evasion) dengan Religiusitas, Gender dan Materialisme sebagai Variabel Moderasi. Faculty of Economics Riau University, Pekanbaru Indonesia. JOM FEKON, 2(2), 2010–2012.
Hampden-Turner, C., & Trompenaars, F. (2011). Riding the Waves of Culture: Understanding Diversity in Global Business. Hachette UK.
Hofstede, G. (1980). Culture and Organizations. International Studies of Management & Organization, 10(4), 15–41.
Hofstede, G. (2001). Culture’s Consequences: Comparing Values, Behaviors, Institutions and Organizations Across Nations. Sage Publications.
Husted, B. W. (1999). Wealth , Culture , and Corruption. Journal of International Business Studies, 30(2), 339–359.
Lannai, D. (2017). Auditor Accountability within Framework of Bugis Cultural Values: CPA Firms Study in Makassar City. Research Journal of Finance and Accounting, 8(21), 41–49.
Long, S. B., & Swingen, J. A. (1988). The Role of Legal Complexity in Shaping Taxpayer Compliance. Lawyers on Psychologists and Psychologists on Law, Swets North America, Berwyn, 128–146.
Lonner, W. J., Berry, J. W., & Hofstede, G. H. (1980). Culture’s Consequences: International Differences in Work-Related Values. University of Illinois at Urbana-Champaign’s Academy for Entrepreneurial Leadership Historical Research Reference in Entrepreneurship.
McDaniel, S. W., & Burnett, J. J. (1990). Consumer Religiosity and Retail Store Evaluative Criteria. Journal of the Academy of Marketing Science, 18(2), 101–112.
Nicolaides, V. C. (2016). Predicting Daily Attendance Behaviors: A Theory of Planned Behavior Approach. Journal of Chemical Information and Modeling. https://doi.org/10.1017/CBO9781107415324.004.
Otto, F., Michael, F., Philipp, G., Gertraud, L., Martina, N., & Martin, S. (2015). Tax Avoidance, Tax Evasion and Tax Havens. May, 1–101. https://media.arbeiterkammer.at/wien/PDF/studien/Studie_tax_avoidance.pdf.
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.
Song, Y., & Yarbrough, T. E. (1978). Tax Ethics and Taxpayer Attitudes: A survey. Public Administration Review, 442–452.
Sudirman, & Muslim, M. (2018). Analisis Faktor-Faktor yang Mempengaruhi Manajemen Perusahaan Melakukan Tax Planning. Center of Economic Student Journal, 1(1), 1–13.
Surrey, S. S. (1985). Tax Expenditures. Harvard University Press.
Trompenaars, F., & Hampden-Turner, C. (1998). Riding the Waves of Culture: Understanding Cultural Diversity in Global Business.
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, 131–147. https://doi.org/10.1016/j.intaccaudtax.2007.06.004.
Downloads
Published
How to Cite
Issue
Section
License
Author(s) Rights
As a journal author, you have rights for a large range of uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan journals have wide rights to use their works for teaching and scholarly purposes without needing to seek permission, including use for classroom teaching by Author or Author's institutional presentation at a meeting or conference and distributing copies to attendees; use for internal training by author's company; distribution to colleagues for their research use; use in a subsequent compilation of the author's works; inclusion in a thesis or dissertation; reuse of portions or extracts from the article in other works (with full acknowledgment of final article); preparation of derivative works (other than commercial purposes) (with full acknowledgment of final article); voluntary posting on open web sites operated by author or author’s institution for scholarly purposes (should follow CC by SA License).
Authors can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (cite to the article or content), provide a link to the license, and indicate if changes were made. If you remix, transform, or build upon the material, you must redistribute your contributions under the same license as the original.
Retained Rights/Terms and Conditions
Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
Copyright Transfer Agreement (for Publishing)
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright publishing of the article shall be assigned/transferred to Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan journal and Department of Accounting, Universitas Mercu Buana as Publisher of the journal. Upon acceptance of an article, authors will be asked to complete a 'Copyright Transfer Agreement' (see more information on this). An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a 'Copyright Transfer Agreement' form by the online version of this agreement.
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan journal and Department of Accounting, Universitas Mercu Buana, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan are sole and exclusive responsibility of their respective authors and advertisers.
Remember, even though we ask for a transfer of copyright, our journal authors retain (or are granted back) significant scholarly rights as mention before.
The Copyright Transfer Agreement (CTA) Form can be downloaded here:
[Copyright Transfer Agreement (CTA) Form Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan]
The copyright form should be signed electronically and send to the Editorial Office in the form of original e-mail below:
Editorial Office of Journal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan
Universitas Mercu Buana
Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
Telp. 6221-5840816 Ext. 5302, Fax. 6221-5871312
Email. [email protected].
All off articles in the Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan journal are licensed under CC BY-SA
The Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan and its articles is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
