Do sociodemographic characteristics of SME entrepreneurs influence their tax (non)compliance behaviour?

Vincent, Olusegun; Stevenson, Anthony; Owolabi, Akintola

doi:10.1016/j.jeconc.2023.100008

Cited by 9 publications

(6 citation statements)

References 69 publications

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“…The behavior and performance of Micro, Small, and Medium-Sized Enterprises (MSMEs) are significantly influenced by tax policy (Chusumastuti et al, 2023;Vincent et al, 2023). Favorable tax laws have a good impact on MSMEs' business expansion and investment decisions, which produces favorable economic results (Atichasari & Marfu, 2023).…”

Section: Tax Policy and Msmesmentioning

confidence: 99%

“…The ability of an MSME to abide by tax laws can be strongly impacted by its size. Larger businesses may be better equipped to handle complex tax systems because they have more resources devoted to tax planning and compliance (Vincent et al, 2023). On the other hand, smaller companies can find it difficult to comply with regulations, which could result in non-compliance problems (Atichasari & Marfu, 2023).…”

Section: Company Size and Tax Compliancementioning

confidence: 99%

“…The performance of MSMEs is also influenced by both financial and non-financial support from the government, such as business training, digital technology coaching, and rewards and recognition for excellence (Ramadhona et al, 2023). Furthermore, the tax compliance behavior of small and medium-sized business owners is influenced by sociodemographic variables such as age, education level, and industry (Vincent et al, 2023). Significant factors of tax compliance among MSMEs have been found, including tax inspection opportunities, tax fines, and tax knowledge (Granfon et al, 2023).…”

Section: Introductionmentioning

confidence: 99%

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Analyzing the Impact of Tax Policy on Financial Performance and Compliance of MSMEs in Indonesia

Sumiok

2023

ijat

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The complex relationship between tax policy components and the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia is examined in this study. A survey was conducted with a sample of 250 MSMEs to capture different industry types, firm sizes, and geographical regions. The study assessed the relationship between tax rates, tax incentives, firm size, industry type, and financial performance indicators using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The structural model yielded important insights, while the measurement model demonstrated good validity and reliability. As lower profitability correlates with higher tax rates, policymakers should consider the tax burden of MSMEs. On the other hand, tax incentives show a good correlation with financial performance, suggesting that they may be useful in encouraging MSME expansion. The complex interaction between firm size industry type and financial performance is highlighted. The SEM-PLS model fits the data well, according to the model fit assessment. To support the sustainable expansion of MSMEs in Indonesia, policymakers and MSME owners can benefit from the results of this study, which has practical implications such as for the Government is the present policies need to be evaluated in order to improve MSME compliance. Meanwhile, it is important for MSMEs to improve their competencies such as financial literacy.

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Section: Tax Policy and Msmesmentioning

confidence: 99%

Section: Company Size and Tax Compliancementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Analyzing the Impact of Tax Policy on Financial Performance and Compliance of MSMEs in Indonesia

Sumiok

2023

ijat

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“…The tax behavior of individuals is influenced not solely by economic advantages but also by their personal and societal values (OECD, 2010). Tax compliance is an attitude of the taxpayer's ingenuity in minimizing their tax payments (Kirchler different combinations (Palil, 2010;Vincent et al, 2023;Güzel et al, 2019;Kirchler et al, 2008). The first type of extension focused on researching the economics-of-crime model, while the second type of extension introduced aspects of behavioral economics (Alm & Kasper, 2022).…”

Section: Individual Tax Culturementioning

confidence: 99%

Exploring the relationship between individual tax culture and Schwartz’s higher-order personal values among accountants as taxpayers in Slovenia

Hauptman,

Hlastec

2023

Problems and Perspectives in Management

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The OECD has called for a stronger and more dynamic sustainable tax-paying culture that countries must cultivate and a more robust ethical profile for individual taxpayers. The individual tax culture might vary in the significance attributed to values influencing taxpayers’ perceptions toward taxation. As the hierarchy of values can be influenced through manipulation, policymakers can leverage knowledge of the relationship between higher-order personal values and individual tax culture to enhance tax revenue collection. This study aims to measure the relationship between Schwartz’s higher-order personal values and taxpayers’ culture, assessed through attitudes toward tax evasion, tax compliance, and the tax system. A survey was administered to the Slovene taxpayers (69 accountants and 130 non-accountants). The assumption was that the personal values system of accountants ought to underpin their ethical tax decision-making because of the professional accountants’ ethical codes. As professional accountants play a crucial role in maintaining stability for businesses, they hold a significant position in ensuring the effective operation of taxation systems. Exploratory factor analysis was used, and the analysis was carried out using the principal component method. The findings indicate that some higher-order personal values, particularly self-transcendence (r = 0.244) and self-enhancement (r = –0.403), are significant in explaining ethical behavior. Within the self-enhancement value, power and achievement strongly influence the ethical behavior of accountants. The perception of power associated with their expertise makes accountants less tax-compliant. Conservation values are of greater importance for non-accountants (r = 0.280). The results enhance comprehension of values’ influence on ethical decision processes.

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“…Por su parte, Vincent et al (2023) identificaron estrategias de evasión fiscal en pymes tras la expiración de exenciones fiscales; subrayan, además, la trascendencia del nivel educativo de los empresarios, ya que aquellos con una educación más elevada tienden a cumplir de manera más efectiva con sus obligaciones fiscales.…”

Section: Introductionunclassified

Régimen MYPE Tributario y recaudación fiscal de empresas comerciales en el distrito de Amarilis, Huánuco

Montoya Avelino

2024

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Método: El enfoque del estudio fue cuantitativo utilizando el Rho de Spearman, el diseño no experimental de corte transversal, y la muestra estuvo compuesta por 48 empresas comerciales ubicadas en el distrito de Amarilis. La técnica fue la encuesta, se utilizó un cuestionario como instrumento para recopilar información de todos los participantes de la muestra, y el tratamiento estadístico fue realizado a través del software SPSS. Resultados: Se obtuvo una relación positiva moderada y significativa entre el Régimen MYPE Tributario y la recaudación fiscal. Esto se evidencia mediante el coeficiente de correlación de Spearman que fue de 0,575; además, los datos tuvieron un nivel de significancia de 0,000, siendo menor que 0,05. Conclusión: El Régimen MYPE Tributario tiene una relación positiva, moderada y relevante con la recaudación fiscal de las empresas comerciales en el distrito de Amarilis, Huánuco.

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Do sociodemographic characteristics of SME entrepreneurs influence their tax (non)compliance behaviour?

Cited by 9 publications

References 69 publications

Analyzing the Impact of Tax Policy on Financial Performance and Compliance of MSMEs in Indonesia

Analyzing the Impact of Tax Policy on Financial Performance and Compliance of MSMEs in Indonesia

Exploring the relationship between individual tax culture and Schwartz’s higher-order personal values among accountants as taxpayers in Slovenia

Régimen MYPE Tributario y recaudación fiscal de empresas comerciales en el distrito de Amarilis, Huánuco

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