Exploring the intricacies of tax planning: a novel insight from the Indonesian context

Sastrodiharjo, Istianingsih; Mukti, Aloysius Harry

doi:10.1080/23311975.2024.2348709

Cited by 3 publications

(2 citation statements)

References 39 publications

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“…Dalam hubungan ini, principal memberikan wewenang kepada agent untuk membuat keputusan terbaik bagi mereka. Masalah muncul ketika wajib pajak menunjukkan perilaku oportunistik yang bertentangan dengan kepentingan pemerintah, menjelaskan dinamika dan konflik kepentingan yang mempengaruhi kepatuhan perpajakan (Sastrodiharjo, Mukti, and Mukti 2024).…”

Section: Tinjauan Kritisunclassified

Kajian Empiris Faktor-Faktot Penentu Kepatuhan Wajib Pajak Orang Pribadi

Sheli Indarwati,

Ika Sulistyawati

2024

JIPI

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Tujuan: Penelitian ini bertujuan untuk menyelidiki pengaruh Pemahaman, Kesadaran, Kualitas Pelayanan, Sanksi, dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi, dengan fokus utama pada pemahaman dampak masing-masing faktor tersebut terhadap tingkat kepatuhan pajak individu.Metode: Penelitian ini menggunakan analisis regresi linier berganda. Data primer dikumpulkan dari 97 responden yang merupakan wajib pajak di suatu wilayah tertentu.Hasil: Analisis menunjukkan bahwa Pemahaman dan Kesadaran memiliki pengaruh signifikan terhadap kepatuhan wajib pajak, sedangkan Kualitas Pelayanan dan Sanksi tidak berpengaruh signifikan. Sosialisasi Pajak juga memiliki pengaruh signifikan terhadap kepatuhan wajib pajak.Kebaruan: Penelitian ini menambah wawasan baru mengenai faktor-faktor yang memengaruhi kepatuhan pajak individu, menyoroti pentingnya Pemahaman dan Kesadaran, serta mengidentifikasi keterbatasan pengaruh Kualitas Pelayanan dan Sanksi.Implikasi Praktis: Penelitian ini menekankan pentingnya edukasi dan sosialisasi untuk meningkatkan kepatuhan pajak. Hasil ini dapat membantu pemerintah dan lembaga terkait dalam merancang kebijakan yang lebih efektif guna meningkatkan penerimaan pajak negara.

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Section: Tinjauan Kritisunclassified

Kajian Empiris Faktor-Faktot Penentu Kepatuhan Wajib Pajak Orang Pribadi

Sheli Indarwati,

Ika Sulistyawati

2024

JIPI

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“…The anxiety of being excluded from group activities or missing out on shared experiences prompts individuals to make impulsive purchases, such as concert tickets, to align with their social circles (Çelik et al, 2019). Like financial management in concert ticket purchases, opportunistic behavior in earnings management indicates a propensity toward tax avoidance, providing a fresh perspective on how incentives vary across ownership structures and management level (Sastrodiharjo & Mukti, 2024).…”

Section: Introductionmentioning

confidence: 99%

Financial Literacy, Financial Management, Social Legitimacy and Being FOMO on Impulsive Buying: Evidence on Leisure Activity Coldplay Concert Euphoria on Indonesian Gen Z Generation

Mukti,

Sastrodiharjo,

Hariyanto

2024

ATESTASI

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The primary objective of this research is to examine the effects of financial literacy, financial management, social legitimacy, and the Fear of Missing Out (FOMO) on the impulsive buying behaviors of Indonesian Generation Z in the context of attending high-profile concerts, specifically Coldplay's concert. This study addresses the scarcity of research on the influence of big concert events on financial behavior and impulsive buying tendencies among the Indonesian Gen Z generations, highlighting the need for comprehensive financial management and literacy in the face of social pressures and FOMO. The research utilized an online survey conducted between January 1st and February 28th, 2023, targeting Indonesian Gen Z individuals. The sample consisted of 356 respondents, with data analysis performed using the Partial Least Squares (PLS) technique to assess the relationships between financial literacy, financial management, social legitimacy, FOMO, and impulsive buying behavior. The findings reveal that FOMO and social legitimacy positively contribute to impulsive buying behavior, while financial literacy negatively impacts such behaviors. Surprisingly, better financial management was also associated with higher impulsive buying, indicating a complex interplay between financial preparedness and the allure of social events. The study's limitations include its reliance on self-reported data through an online questionnaire and the potential lack of representativeness of the wider Indonesian Gen Z population. The methodology might not fully capture the long-term impacts of financial literacy and management on impulsive buying behavior. This research introduces a novel perspective by integrating the concept of big concert events as a significant factor influencing the financial behaviors of young Indonesians. It bridges a crucial research gap by elucidating the role of social legitimacy and FOMO alongside financial literacy and management in shaping impulsive buying tendencies, offering insights into the targeted financial education strategies to mitigate such behaviors.

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Determinants of Tax Aggressiveness With Corporate Governance as a Moderation Variable in Public Companies in Indonesia

Palalangan,

Mannan,

Rura

et al. 2024

ФКДПТП

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This research examines how corporate governance moderates the impact of financial derivatives, executive pay, executive traits, and family ownership on tax aggressiveness in manufacturing firms listed on the Indonesia Stock Exchange between 2021 and 2023. Independent commissioners are used as a proxy for corporate governance. A total of 86 companies were included in the study using purposive sampling. The data analysis method employed was moderated regression analysis (MRA). The findings indicated that tax aggressiveness was impacted by financial derivatives, executive compensation, and executive behaviour but not by family ownership. These findings suggest that the level of family ownership does not dictate the degree of tax avoidance. Corporate governance as a moderating factor can influence executive compensation and executive behaviour but does not influence financial derivatives and family ownership concerning tax aggressiveness.

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Exploring the intricacies of tax planning: a novel insight from the Indonesian context

Cited by 3 publications

References 39 publications

Kajian Empiris Faktor-Faktot Penentu Kepatuhan Wajib Pajak Orang Pribadi

Kajian Empiris Faktor-Faktot Penentu Kepatuhan Wajib Pajak Orang Pribadi

Financial Literacy, Financial Management, Social Legitimacy and Being FOMO on Impulsive Buying: Evidence on Leisure Activity Coldplay Concert Euphoria on Indonesian Gen Z Generation

Determinants of Tax Aggressiveness With Corporate Governance as a Moderation Variable in Public Companies in Indonesia

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