Factors Affecting Perception of Tax Evasion Among Chindos

DOI

10.2991/aebmr.k.200606.083How to use a DOI?

Keywords

perception of tax evasion, tax knowledge, tax morale, character and culture, Chinese Indonesians

Abstract

Tax evasion remains an important issue across the globe. There are numerous factors of tax evasion. In a multicultural and growing country such as Indonesia, ethnic background of a taxpayer could play a role as a determinant. This paper analyses the factors affecting perception of tax evasion among Chinese Indonesians using Structural Equation Modelling. We divide the determinants into four groups; character and culture, traditional factors, institutional factors, and tax morale. The paper further examines tax knowledge, a moderating variable to see its effect and significance on tax evasion. Character and culture has a significantly positive influence, while institutional factors and tax morale have a highly significant and positive effect towards the perception of tax evasion. Traditional factors shows the opposite. Tax knowledge does not moderate the relationship between character and culture, traditional factors, institutional factors, and tax morale. This study uses a questionnaire survey distributed to individual taxpayers from Surabaya, Jakarta and Medan.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Arja Sadjiarto
AU  - Agatha Nathania Susanto
AU  - Evania Yuniar
AU  - Melissa Gunawan Hartanto
PY  - 2020
DA  - 2020/06/25
TI  - Factors Affecting Perception of Tax Evasion Among Chindos
BT  - Proceedings of the 23rd Asian Forum of Business Education(AFBE 2019)
PB  - Atlantis Press
SP  - 487
EP  - 493
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200606.083
DO  - 10.2991/aebmr.k.200606.083
ID  - Sadjiarto2020
ER  -