Determinants of tax attitude in small and medium enterprises: Evidence from Indonesia

References

• Aktaş Güzel, S., Özer, G., & Özcan, M. (2019). The effect of the variables of tax justice perception and trust in government on tax compliance: The case of Turkey. Journal of Behavioral and Experimental Economics, 78, 80–15. February 2019 https://doi.org/10.1016/j.socec.2018.12.006
   Google Scholar
• Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(1972), 323–338. https://doi.org/10.1016/0047-2727(72)90010-2
   Google Scholar
• Alm, J. (2019). What motivates tax compliance? Journal of Economic Surveys, 33(2), 353–388. https://doi.org/10.1111/joes.12272
   Google Scholar
• Alm, J., Kirchler, E., & Muehlbacher, S. (2012). Combining psychology and economics in the analysis of compliance: From enforcement to cooperation. Economic Analysis and Policy, 42(2), 133–151. https://doi.org/10.1016/S0313-5926(12)50016-0
   Google Scholar
• Batrancea, L., Nichita, A., Olsen, J., Kogler, C., Kirchler, E., Hoelzl, E., Weiss, A., Torgler, B., Fooken, J., Fuller, J., Schaffner, M., Banuri, S., Hassanein, M., Alarcón-García, G., Aldemir, C., Apostol, O., Bank Weinberg, D., Batrancea, I., Belianin, A., & Zukauskas, S. (2019). Trust and power as determinants of tax compliance across 44 nations. Journal of Economic Psychology, 74(July), 102191. https://doi.org/10.1016/j.joep.2019.102191
   Google Scholar
• Benk, S. (2012). Power and trust as determinants of voluntary versus enforced tax compliance: Empirical evidence for the slippery slope framework from Turkey. African Journal of Business Management, 6(4), 1499–1505. https://doi.org/10.5897/ajbm11.2157
   Google Scholar
• Bougie, R., & Sekaran, U. (2020). Research method for business: A skill building approach (8th) ed.). Wiley.
   Google Scholar
• Brackin, T. (2007). Overcoming tax complexity through tax literacy – An analysis of financial literacy research in the context of the taxation system. In: 2007 Australasian Taxation Teachers Association Conference, 22-24 Jan. Brisbane, Australia. https://research.usq.edu.au/item/9y0q0/overcoming-tax-complexity-through-tax-literacy-an-analysis-of-financial-literary-research-in-the-context-of-the-taxation-system
   Google Scholar
• Brackin, T. (2014). Taxation as a component of financial literacy–How literate are Australians in relation to taxation? [ Unpublished doctoral dissertation]. Griffith Business School. http://hdl.handle.net/10072/367027
   Google Scholar
• Cechovsky, N. (2018). The importance of tax knowledge for tax compliance: A study on the tax literacy of vocational business students. In C. Nägele & B. E. Stalder (Eds.), Trends in vocational education and training research. Proceedings of the European Conference on Educational Research (ECER), Vocational Education and Training Network (VETNET) (pp. 113–121). https://doi.org/10.5281/zenodo.1319646
   Google Scholar
• Cvrlje, D. (2015). Synthesis and evaluation in the C-cubed system: Custom coprocessor compilations. The Macrotheme Review, 4(3), 156–165. http://macrotheme.com/yahoo_site_admin/assets/docs/13MR43Cv.804829.pdf
   Google Scholar
• Damayanti, T. W., Nastiti, P. K. Y., Supramono, S., Allingham, M. G., & Sandmo, A. (2020). Does tax amnesty influence intention to comply?: If students are taxpayers already. Business Management and Education, 18(1), 1–13. https://doi.org/10.3846/bme.2020.10292
   Google Scholar
• Fatas, E., Nosenzo, D., Sefton, M., & Zizzo, D. J. (2021). A self-funding reward mechanism for tax compliance. Journal of Economic Psychology, 86, 102421. October, 2021 https://doi.org/10.1016/j.joep.2021.102421
   Google Scholar
• Freudenberg, B., Chardon, T., Brimble, M., & Belle Isle, M. (2017). Tax literacy of Australian small businesses. Journal of Australian Taxation, 18(2), 21–61. https://www.jausttax.com.au/Articles_Free/JAT%20Volume%2019%20Issue%202%20-%20Freudenberg.pdf
   Google Scholar
• Gangl, K., Hofmann, E., & Kirchler, E. (2015). Tax authorities’ interaction with taxpayers: A conception of compliance in social dilemmas by power and trust. New Ideas in Psychology, 37, 13–23. https://doi.org/10.1016/j.newideapsych.2014.12.001
   Google Scholar
• Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2019). Multivariate data analysis (Eight) ed.). Cengage.
   Google Scholar
• Hofmann, E., Hoelzl, E., & Kirchler, E. (2008). Preconditions of voluntary tax compliance: Knowledge and evaluation of taxation, norms, fairness, and motivation to cooperate. Journal of Psychology, 216(4), 209–217. https://doi.org/10.1027/0044-3409.216.4.209
   Google Scholar
• Inasius, F., Darijanto, G., Gani, E., & Soepriyanto, G. (2020). Tax compliance after the implementation of tax amnesty in Indonesia. SAGE Open, 1–10. October-December 2020 https://doi.org/10.1177/2158244020968793
   Google Scholar
• Iqbal, S., & Sholihin, M. (2019). The role of cognitive moral development in tax compliance decision making: An analysis of the synergistic and antagonistic tax climates. International Journal of Ethics and Systems, 35(2), 227–241. https://doi.org/10.1108/IJOES-10-2018-0152
   Google Scholar
• Kastlunger, B., Lozza, E., Kirchler, E., & Schabmann, A. (2013). Powerful authorities and trusting citizens: The slippery slope framework and tax compliance in Italy. Journal of Economic Psychology, 34, 36–45. https://doi.org/10.1016/j.joep.2012.11.007
   Google Scholar
• Khalil, S., & Sidani, Y. (2020). The influence of religiosity on tax evasion attitudes in Lebanon. Journal of International Accounting, Auditing and Taxation, 40, 100335. https://doi.org/10.1016/j.intaccaudtax.2020.100335
   Google Scholar
• Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/j.joep.2007.05.004
   Google Scholar
• Kirchler, E., & Wahl, I. (2010). Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance. Journal of Economic Psychology, 31(3), 331–346. https://doi.org/10.1016/j.joep.2010.01.002
   Google Scholar
• Kogler, C., Batrancea, L., Nichita, A., Pantya, J., Belianin, A., & Kirchler, E. (2013). Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia. Journal of Economic Psychology, 34, 169–180. https://doi.org/10.1016/j.joep.2012.09.010
   Google Scholar
• Lozza, E., Kastlunger, B., Tagliabue, S., & Kirchler, E. (2013). The relationship between political ideology and attitudes toward tax compliance: The case of Italian taxpayers. Journal of Social and Political Psychology, 1(1), 51–73. https://doi.org/10.5964/jspp.v1i1.108
   Google Scholar
• Mohdali, R., Isa, K., & Yusoff, S. H. (2014). The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia. Procedia–Social and Behavioral Sciences, 164(August), 291–297. https://doi.org/10.1016/j.sbspro.2014.11.079
   Google Scholar
• Moro-Egido, A. I., & Solano-García, Á. (2020). Does the perception of benefit fraud shape tax attitudes in Europe? Journal of Policy Modeling, 42(5), 1085–1105. https://doi.org/10.1016/j.jpolmod.2020.01.008
   Google Scholar
• Muehlbacher, S., & Kirchler, E. (2010). Tax compliance by trust and power of authorities. International Economic Journal, 24(4), 607–610. https://doi.org/10.1080/10168737.2010.526005
   Google Scholar
• Muehlbacher, S., Kirchler, E., & Schwarzenberger, H. (2011). Voluntary versus enforced tax compliance: Empirical evidence for the “slippery slope” framework. European Journal of Law and Economics, 32(1), 89–97. https://doi.org/10.1007/s10657-011-9236-9
   Google Scholar
• Musimenta, D., & Ntim, C. G. (2020). Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda. Cogent Business & Management, 7(1), 1812220. https://doi.org/10.1080/23311975.2020.1812220
   Google Scholar
• Mutamimah, M., Tholib, M., & Robiyanto, R. (2021). Corporate governance, credit risk, and financial literacy for small medium enterprise in Indonesia. Business: Theory and Practice, 22(2), 406–413. https://doi.org/10.3846/btp.2021.13063
   Google Scholar
• Nichita, A., Batrancea, L., Marcel Pop, C., Batrancea, I., Morar, I. D., Masca, E., Roux-Cesar, A. M., Forte, D., Formigoni, H., & da Silva, A. A. (2019). We learn not for school but for life: Empirical evidence of the impact of tax literacy on tax compliance. Eastern European Economics, 57(5), 397–429. https://doi.org/10.1080/00128775.2019.1621183
   Google Scholar
• Nurkholis, N., Dularif, M., Rustiarini, N. W., & Ntim, C. G. (2020). Tax evasion and service-trust paradigm: A meta-analysis. Cogent Business & Management, 7(1), 1827699. https://doi.org/10.1080/23311975.2020.1827699
   Google Scholar
• Nuryanah, S., Gunawan, G., & McMillan, D. (2022). Tax amnesty and taxpayers’ noncompliant behaviour: Evidence from Indonesia. Cogent Business & Management, 9(1), 2111844. https://doi.org/10.1080/23311975.2022.2111844
   Google Scholar
• Pham, A., Genest-Grégoire, A., Godbout, L., & Guay, J.-H. (2021). Tax literacy: A Canadian perspective. Canadian Tax Journal/Revue Fiscale Canadienne, 68(4), 987–1007. https://doi.org/10.32721/ctj.2020.68.4.pham
   Google Scholar
• Puneet Bhushan, P. B. (2013). Determining tax literacy of salaried individuals–An empirical analysis. IOSR Journal of Business and Management, 10(6), 67–71 .
   Google Scholar
• Randlane, K. (2016). Tax compliance as a system: Mapping the field. International Journal of Public Administration, 39(7), 515–525. https://doi.org/10.1080/01900692.2015.1028636
   Google Scholar
• Rashid, S. F. A., Ramli, R., Palil, M. R., & Amir, A. M. (2021a). Improving voluntary compliance using power of tax administrators: The mediating role of trust. Asian Journal of Business and Accounting, 14(2), 101–136. https://doi.org/10.22452/ajba.vol14no2.4
   Google Scholar
• Rashid, S. F. A., Ramli, R., Palil, M. R., & Amir, A. M. (2021b). The influence of power and trust on tax compliance: Motivation in Malaysia. International Journal of Economics and Management, 15(1), 133–148. http://www.ijem.upm.edu.my/vol15no1/9.%20The%20Influence%20of%20Power%20and%20Trust.pdf
   Google Scholar
• Resmi, S., Pahlevi, R. W., & Sayekti, F. (2019). Is there a pattern of relationship between financial literacy, tax literacy, business growth, and competitive advantage on creative MSMEs in Yogyakarta. Journal of Advance Management Science, 7(4). https://doi.org/10.13106/jafeb.2021.vol8.no2.0963
   Google Scholar
• Resmi, S., Pahlevi, R. W., & Sayekti, F. (2021). The effect of financial and taxation literation on competitive advantages and business performance: A case study in Indonesia. Journal of Asian Finance, Economics and Business, 2, 963–971. https://doi.org/10.13106/jafeb.2021.vol8.no2.0963
   Google Scholar
• Umit, R., & Schaffer, L. M. (2020). Attitudes towards carbon taxes across Europe: The role of perceived uncertainty and self-interest. Energy Policy, 140(March), 111385. https://doi.org/10.1016/j.enpol.2020.111385
   Google Scholar