National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study

Sutrisno, Tri; Dularif, Muh

doi:10.1080/23311975.2020.1772618

Cited by 21 publications

(13 citation statements)

References 66 publications

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“…The study of Sutrisno and Dularif (2020) found that national culture plays a pivotal role in moderating the relationship between social norms and tax evasion. However, this was different regarding religiosity and tax evasion.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

Cryptocurrencies-tax evasion nexus: Does economic performance matter? The case of G-7 countries

Nawaz,

Bhutto,

Khan

2023

Preprint

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The global challenge of tax evasion presents a profound impact, leading to diminished tax revenues that are the lifeblood of a nation's seamless operations. This issue is exacerbated by the ingenious strategies employed by tax evaders, which distort economic performance benchmarks and create financial imbalances. Amidst these concerns, cryptocurrencies have emerged as a contentious subject, accused of abetting tax evasion. The covert nature of cryptocurrency transactions poses a significant hurdle for regulatory oversight and transaction recording. In response to this burgeoning concern, our comprehensive study delves into the intricate interplay between cryptocurrencies and tax evasion, utilizing annual data spanning from 2013 to 2020. With an extensive scope testing thirty two hypotheses and twelve interaction terms, our research unfurls the multifaceted dynamics at play. This study embarks by constructing a latest tax evasion index for the esteemed G-7 nations. Employing asymmetric/symmetric panel techniques, our investigation unveils a compelling revelation: cryptocurrencies exert a counteractive influence on instances of tax evasion. Furthermore, the nexus between economic performance and cryptocurrencies bears considerable sway over their correlation with tax evasion. Innovatively, our research charts the intricate relationship between tax evasion and cryptocurrencies across varying levels of economic performance. Notably, our findings underscore that Economic Freedom, Government Integrity, Government Spending, Business Freedom, Labor Freedom, Monetary Freedom, Investment Freedom, and Bureaucracy function as moderators, influencing the association between tax evasion and cryptocurrencies. These insights transcend academia, delivering significant implications to policymakers with informed guidance to devise nuanced strategies and policies.

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Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

Cryptocurrencies-tax evasion nexus: Does economic performance matter? The case of G-7 countries

Nawaz,

Bhutto,

Khan

2023

Preprint

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“…Khususnya di Asia, perpajakan telah diterapkan sejak abad ke 17 di Thailand (Constable & Kuasirikun, 2020). Agama Budha selalu mengajarkan umatnya untuk melakukan pengorbanan bukan hanya kepada Tuhan, tetapi juga kepada sesama manusia (Sutrisno & Dularif, 2020). Kejujuran dalam agama Budha berarti tidak berbohong, selalu berbuat baik sesuai dengan hati nuraninya, serta mematuhi peraturan negara dan hukum, termasuk juga tidak menghindari pajak (Huong, 2023).…”

Section: Perspektif Budha Dalam Perpajakanunclassified

Apa Yang Memotivasi Kepatuhan Pajak? Literatur Review Berdasarkan Perspektif Religiusitas Dan Agama

Astriayu Widyari,

Pramanaswari

2023

JIMAT

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Penelitian ini bertujuan untuk mengeksplorasi masalah kepatuhan pajak dari sudut pandang lima agama besar di Indonesia yaitu, Islam, Hindu, Budha, Katolik, dan Protestan. Data dikumpulkan dengan bersumber pada berbagai literatur tertulis seperti buku, karya ilmiah, ensiklopedia internet, dan sumber-sumber lainnya. Hasil penelitian menunjukkan beberapa teori yang berkaitan dengan religiusitas dan kepatuhan pajak serta mengelompokkan temuan penelitian-penelitian terdahulu berdasarkan pengaruh positif dan negatifnya. Selain itu, hasil penelitian juga menunjukkan sudut pandang masing-masing agama mengenai kepatuhan pajak. Kata Kunci: Religiusitas, Kepatuhan Pajak, Agama

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“…Cultural indicators differentiate countries on different dimensions (see Bleidorn et al, 2015;Jonason et al, 2020). Previous studies have shown that different dimensions of culture can play moderating roles (e.g., Sutrisno and Dularif, 2020). The socioeconomic context was found to be a moderator in the relationship between depression and body mass index (Alvarez-Galvez and Gomez-Baya, 2017).…”

Section: Country Indicatorsmentioning

confidence: 99%

Country Indicators Moderating the Relationship Between Phubbing and Psychological Distress: A Study in 20 Countries

et al. 2021

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Problematic mobile phone use can be related to negative mental states. Some studies indicate that behavioural dependency is related to variables associated with the country of origin. The aim of our study was to investigate if country indicators moderated the relationship between phubbing and psychological distress. Our sample consisted of 7,315 individuals from 20 countries, who completed the Phubbing Scale and the Kessler Psychological Distress Scale (K6). The analyses also included country indicators: the Gender Gap Index (GGI), the Human Development Index (HDI), the Social Progress Index (SPI), Hofstede’s dimensions of culture, and the World Happiness Index (WHI). Our results showed that psychological distress was related to at least one dimension of phubbing (i.e., to communication disturbance or phone obsession) in all countries, which means this relationship is culturally universal. The results of the study demonstrate the importance of testing measurement invariance to determine what type of analysis and what type of conclusion are valid in a given study or comparison. Moreover, the increasing or decreasing correlation between phubbing and distress is related to some culture-level indices.

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National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study

Cited by 21 publications

References 66 publications

Cryptocurrencies-tax evasion nexus: Does economic performance matter? The case of G-7 countries

Cryptocurrencies-tax evasion nexus: Does economic performance matter? The case of G-7 countries

Apa Yang Memotivasi Kepatuhan Pajak? Literatur Review Berdasarkan Perspektif Religiusitas Dan Agama

Country Indicators Moderating the Relationship Between Phubbing and Psychological Distress: A Study in 20 Countries

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