Proceedings of the International Conference on Entrepreneurship, Leadership and Business Innovation (ICELBI 2022)

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Tax Apparatus Negotiation Behavior in Resolving Tax Disputes: An Experimental Examination

Authors
Fauzan Misra1, *, Rahmat Kurniawan1
1Department of Accounting, Faculty of Economics and Business, Universitas Andalas, Padang, Indonesia
*Corresponding author. Email: fauzanmisra@eb.unand.ac.id
Corresponding Author
Fauzan Misra
Available Online 10 January 2024.
DOI
10.2991/978-94-6463-350-4_26How to use a DOI?
Keywords
Confidence; Negotiation; Disputes; Waive
Abstract

This study examines the influence of the supervisor's pressure and the negotiation partner's objective on tax staff negotiation behavior and his confidence in the decision. To accomplish this purpose, study participants completed a tax negotiation task in a 2x2 between-subject design. The experiment used a web-based instrument that involved 60 tax apparatus from many local governments. The result reveals that tax apparatuses tend to waive their audit findings when negotiating with a tax consultant who exhibits high concern-for-other than when dealing with a tax consultant with a low concern-for-other. They also show a higher confidence level concerning their decision while dealing with tax consultants who show a higher concern for others. Further, the tax apparatus shows a higher confidence when their initial position about the partners’ negotiation proposal differs from their supervisor's opinion. These findings imply the importance of knowing the negotiation partners’ objectives and the supervisor's position on the proposal.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Entrepreneurship, Leadership and Business Innovation (ICELBI 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
10 January 2024
ISBN
978-94-6463-350-4
ISSN
2352-5428
DOI
10.2991/978-94-6463-350-4_26How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Fauzan Misra
AU  - Rahmat Kurniawan
PY  - 2024
DA  - 2024/01/10
TI  - Tax Apparatus Negotiation Behavior in Resolving Tax Disputes: An Experimental Examination
BT  - Proceedings of the International Conference on Entrepreneurship, Leadership and Business Innovation (ICELBI 2022)
PB  - Atlantis Press
SP  - 273
EP  - 289
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-350-4_26
DO  - 10.2991/978-94-6463-350-4_26
ID  - Misra2024
ER  -