Effect of Tax Knowledge and Technological Shift in Tax System on Business Performance: A PLS-SEM Analysis

Bhalla, Neba; Sharma, Rakesh Kumar; Kaur, Inderjit

doi:10.3390/su141610217

Cited by 8 publications

(11 citation statements)

References 78 publications

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“…MSMEs must comply with taxes conscientiously, create a good reputation, and seek green tax incentives. Combine green practices with tax compliance to positively impact the environment, society, and financial sustainability [21].…”

Section: Tax Adherencementioning

confidence: 99%

Interconnection of Green Knowledge Management and Sustainable Business Capabilities: An Investigation of the Culinary MSME Sector in the Food Waste Emergency Zone of Indonesia

Alfarizi,

Sari

2024

IOP Conf. Ser.: Earth Environ. Sci.

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MSMEs face thorny problems in the contribution of the Yogyakarta culinary MSME economic sector. Although MSMEs have a vital role in economic growth and employment, negative impacts on the environment are a pressing issue. This research explores the concept of Green Knowledge Management to improve green business capabilities in overcoming waste problems and sustainable practices. The quantitative approach was chosen with an online survey of Indonesian Culinary MSMEs with SEM PLS analysis techniques. The results showed that Green Knowledge Management had a significant positive impact on the performance of Indonesian culinary MSMEs. It helps identify green practices, innovation, tax compliance, CSR, and digitalization. It promotes sustainability, operational efficiency, and competitiveness. Recommendations include training, tax incentives, green innovation, CSR, digitalization support from the government, and MSMEs’ focus on green knowledge management for sustainable growth.

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Section: Tax Adherencementioning

confidence: 99%

Interconnection of Green Knowledge Management and Sustainable Business Capabilities: An Investigation of the Culinary MSME Sector in the Food Waste Emergency Zone of Indonesia

Alfarizi,

Sari

2024

IOP Conf. Ser.: Earth Environ. Sci.

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“…This is because there are potential consequences, such as penalties and fines, that can negatively affect business performance. A survey of 147 countries found that the primary challenge in running a company is the difficulty that business people face in comprehending tax regulations (Bhalla et al, 2022). The complexity of tax regulations and disorganized tax administration costs, coupled with limited tax knowledge, can lead to companies not utilizing their tax-saving potential legally and optimally, thus hindering business performance growth (Vu et al, 2021).…”

Section: Relationship Between Tax Knowledge and Business Performancementioning

confidence: 99%

How Tax Knowledge Mediates Business Performance?

Mangoting,

Leoni,

Natalia

2024

JDM

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This study aimed to determine the influence of tax awareness on business performance and to examine the effect of tax knowledge as a mediating variable. The research adopted a survey with the distribution of questionnaires via G-Forms. The sample consisted of individual taxpayers who own sole proprietorships. The study demonstrated that high tax awareness and knowledge positively impacted taxpayers to fulfill their tax obligations, thereby enhancing business performance. The results of the mediation test confirmed that tax knowledge plays an effective mediating role. Tax awareness remained the main factor. Increasing tax awareness encourages taxpayers to seek broader knowledge about tax regulations and their interpretations, which affects the efficiency of the company’s cash flow. This drives companies to make innovative decisions by optimizing tax regulations and incentives. This study confirmed that tax awareness and tax knowledge contributed to improving taxpayers’ compliance. Nevertheless, integrating tax awareness with tax knowledge not only improves taxpayers’ compliance but also leads to improved business performance.

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“…The coefficient of determinant R² examine the level of variance in dependent variable is being explained by the combined strength of independent variable (Bhalla et al, 2022;Purwanto & Sudargini, 2021). Hair et al (2012)…”

Section: Coefficient Of Determination (R²)mentioning

confidence: 99%

Reengineering the Relationship between Tax Knowledge and Voluntary Tax Compliance in Nigeria: The Moderating Role of Tax Service Quality

Yahaya¹,

Turmin²,

Johari³

et al. 2023

IJAREMS

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The purpose of this study is to examine the moderating role of tax service quality on the relationships between tax knowledge and voluntary tax compliance in Nigeria. The study used partial least squares structural equation modeling (SEM SmartPLS 3.3) to analyze the direct and moderating effect based on 296 self-employed taxpayers in Nigeria. The result indicates a negative and insignificant direct effect between tax knowledge and voluntary tax compliance. The finding further reveals that tax service quality has a positive and significant effect with voluntary tax compliance. Whereas tax service quality significantly moderates the relationship between tax knowledge and voluntary tax compliance. The results show that a mixed combination of tax knowledge and tax service quality can lead to improved tax compliance. Our results contribute to the previous studies that have largely examined the direct relationship between tax knowledge and tax compliance by signifying that tax service quality moderate the relationship between tax knowledge and voluntary tax compliance. The study recommends frequent awareness and educating the taxpayers on the relevance of tax knowledge and providing quality of tax service to improve voluntary tax compliance.

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Effect of Tax Knowledge and Technological Shift in Tax System on Business Performance: A PLS-SEM Analysis

Cited by 8 publications

References 78 publications

Interconnection of Green Knowledge Management and Sustainable Business Capabilities: An Investigation of the Culinary MSME Sector in the Food Waste Emergency Zone of Indonesia

Interconnection of Green Knowledge Management and Sustainable Business Capabilities: An Investigation of the Culinary MSME Sector in the Food Waste Emergency Zone of Indonesia

How Tax Knowledge Mediates Business Performance?

Reengineering the Relationship between Tax Knowledge and Voluntary Tax Compliance in Nigeria: The Moderating Role of Tax Service Quality

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