Suchergebnisse

Tax compliance is essential to pursue the fulfillment of countries' tax revenue. This research aims to prove the effect of country level of financial secrecy and the resraint culture toward the tax compliance behavior. We expect that the financial secrecy would reduce the tax compliance. Furthermore, we also hypothesize that the restraint culture in a society influences tax compliance negatively. This research uses control variables i.e: democracy, tax rate, and law enforcement. By using cross-countries data of 62 countries processed by multiple regression analysis, it is concluded that financial secrecy has a negative influence toward tax compliance. Moreover, the restraint culture does not implied to have any effect on tax compliance. The findings of this research provide additional contribution as an empirical study in a global scale about the influence of financial secrecy and restraint culture on tax compliance. Based on the result, it can be recommended the government that should promote transparency in the financial sector to minimize non-compliant behavior.

This research aims to examine the effect of environmental uncertainty on tax aggressiveness. Moreover, this research also examines the effect of managerial ability, as a moderating variable, in the relationship between environmental uncertainty and tax aggressiveness. This research is useful to the government in identifying the taxpayer's aggressiveness, particularly in an uncertain business environment. This research uses secondary data obtained from the annual report of 92 manufacturing companies as a sample. The hypothesis testing is done using Moderated Regression Analysis (MRA). The variables used in this study are environmental uncertainty (as the independent variable), tax aggressiveness (dependent variable) and managerial ability (moderating variable). This study is found that there is a positive relationship between environmental uncertainty towards tax aggressiveness. Moreover, this study also found that managerial ability roles can influence the relationship between environmental uncertainty and tax aggressiveness. The existence of managerial ability can weaken the relationship of environmental uncertainty on tax aggressiveness.

This study aims to analyze the application of taxes in several civilizations in Nusantara by using fiscal sociology perspective. This study analyzes the background of tax collection and the use of the funds, by identifying the existence of Modernization, Elite, and Militaristic backgrounds as the elements of fiscal sociology view. The literatures of taxation history were analyzed to examine the research purpose. The research comprises the identification of the traditional, colonial, independence, as well as the modern period. The result shows that the tax collection in Nusantara differ time by time, in term of the fiscal sociology perspective. Tax collection with the Elite background occurred in the traditional period, namely during the Majapahit, Ancient Mataram, and Ancient Bali kingdoms. As for the Dutch, British and Japanese colonialism, there was a change in which taxes were collected based on the Elite and Militaristic reason. Furthermore, from the Indonesian independence until now, taxation is levied against the background of Modernization Dimension. ; Penelitian ini bertujuan untuk menganalisis penerapan pajak pada beberapa peradaban di Nusantara dengan menggunakan pendekatan sosiologi fiskal. Penelitian ini menganalisis latar belakang pemungutan pajak serta penggunaan dana pajak, dengan mengidentifikasi adanya teori modernisasi, teori elit maupun teori militeristik sebagai elemen dari pandangan sosiologi fiskal. Analisis data dilakukan dengan pendekatan deskriptif kualitatif, dengan berbasis pada literatur-literatur sejarah. Penelitian dimulai dengan mengidentifikasi masa tradisional, masa kolonialisme, masa kemerdekaan, dan periode modern sebagai periode terakhir. Hasil penelitian menunjukkan bahwa penerapan pemungutan pajak di Nusantara dari waktu ke waktu menunjukkan dinamika teori sosiologi fiskal. Pemungutan pajak dengan latar belakang Elit terjadi pada masa tradisional yaitu pada zaman kerajaan Majapahit, Mataram Kuno serta Bali Kuno. Adapun pada masa kolonialisme Belanda, Inggris dan Jepang, ...

This study aims to examine whether the tax amnesty program implemented in 2015 can improve individual taxpayer compliance in Indonesia. This study uses a meta-analysis approach to synthesize the results of previously conducted research to evaluate the benefits of the tax amnesty policy. The results of this study indicate evidence that the tax amnesty program has a positive effect on individual tax compliance so that it is concluded that the implementation of the tax amnesty program is considered effective in increasing individual tax compliance. Theoretically, this research enriches the literature and provides conclusions for the results of previous studies. The results of this study can be used by the Government of Indonesia in evaluating the impact after this tax amnesty policy ends. ; Penelitian ini bertujuan untuk menguji apakah program amnesti pajak yang dilaksanakan pada tahun 2015 dapat meningkatkan kepatuhan wajib pajak orang pribadi di Indonesia. Studi ini menggunakan pendekatan analisis meta untuk mensintesis hasil-hasil penelitian yang sebelumnya sudah dilakukan untuk mengevaluasi manfaat kebijakan amnesti pajak. Hasil penelitian ini menunjukkan bukti bahwa program amnesti pajak memiliki pengaruh positif terhadap kepatuhan pajak orang pribadi sehingga disimpulkan pelaksanaan program amnesti pajak dinilai efektif dalam meningkatkan kepatuhan pajak orang pribadi. Secara teoritis penelitian ini memperkaya literatur serta memberikan kesimpulan bagi hasil-hasil penelitian sebelumnya. Hasil penelitian ini dapat digunakan oleh Pemerintah Indonesia dalam mengevaluasi dampak setelah kebijakan amnesti pajak ini berakhir.

A number of taxpayers are still committing tax evasion. This was done for the reasons, among others, dissatisfaction with the tax system, unfair tax practices and tax discrimination treatment. This study was conducted to explore the perception of taxpayers and prospective taxpayers on tax evasion behavior, specifically from the point of view of the taxation system, tax justice and discrimination in taxation. This study uses a survey method on the respondents. Taxpayer respondents in this study are individual taxpayers with income from work and business. The prospective taxpayers are obtained from students of management and accounting study programs. The research data were then analyzed using descriptive statistical analysis techniques. The results of this study found that in general, respondents do not agree that tax evasion is an ethical act, even though the tax system does not work well, there is no justice and discrimination occurs in taxation practices. Based on the findings of this study, it can be concluded that in general taxpayers and prospective taxpayers have a negative perception of tax evasion. This is a capital for the government in improving tax compliance.

ABSTRACT
This study comprehensively analyzes the landscape of accounting education research and constructs the agenda for future studies. We are specifically interested in investigating the current state of accounting education research and identifying areas that require further attention for its development. We employ a quantitative systematic literature review focusing on 673 academic articles from top-tier accounting journals. The study applies various bibliometric analyses, including co-citation, bibliographic coupling, keyword co-occurrence, topic burstiness, and thematic mapping, using HistCite, VOSviewer, CiteSpace, and R Bibliometrix software. Through rigorous examination, we identify three prominent research streams: (1) accounting pedagogy, (2) competencies, and (3) ethics. Furthermore, each stream discusses specific distinctive themes. This study suggests future investigations on leveraging the accounting education role in pursuing environmental sustainability and embracing technology to improve student engagement in post-pandemic learning.
Data Availability: Data are available from the public sources cited in the text.
JEL Classifications: M49; I20; I23.

Taxes have become the primary source of revenue for most countries all over the globe. However, financial crime occurs in many parts of the world and may threaten this critical role of tax. This research aims to examine the influence of financial crime on tax compliance with the future orientation of the government as a moderating variable. This research is a cross-country research with a population of countries in the world. By using purposive sampling, the sample of this research is 105 countries. This research obtained secondary data to measure the country-level financial crime, tax compliance, and the government's future orientation. To test the hypothesis, the data is then analyzed using moderated regression analysis (MRA). The results indicate that financial crime has a negative influence on tax compliance. Financial crimes can undermine a culture of compliance which can reduce tax compliance. The higher the financial crime, the lower the tax compliance. Furthermore, the future orientation of government can weaken the negative influence of financial crime on tax compliance. When the government has a future orientation that shows the government's ability to prepare for the future for its welfare, people will tend to trust the government. The higher the trust, the higher the tax compliance so that government can still strive for tax compliance. This research contributes to providing information for the government in determining orientation strategies in response to the conditions of financial crimes that occur so that the government can still strive for tax compliance to maintain government revenue. The study's shortcomings include that it used data from many sources and years. As a result, readers should use caution when interpreting the research's findings, and the subsequent researchers should get data from the same year