Women’s Roles in the Indonesian Economy during the COVID-19 Pandemic: Understanding the Challenges and Opportunities

Miranti, Riyana; Sulistyaningrum, Eny; Mulyaningsih, Tri

doi:10.1080/00074918.2022.2105681

Cited by 13 publications

(13 citation statements)

References 24 publications

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“…In addition, English also has an essential role in being able to communicate effectively [41]. With rapid technological changes in replacing the role of humans in the world of work, small businesses that utilize digital technology become new opportunities, especially for female workers [42].…”

Section: Discussionmentioning

confidence: 99%

The Urgency of Employability Skills for Vocational Graduates in the Job Market

Januariyansah¹,

Putra²,

Erni³

et al. 2022

Proceedings of the 4th International Conference on Innovation in Education, Science and Culture, ICIESC 2022, 11 October 2022,

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Vocational graduates are considered easy to get jobs for they have the characteristics of providing skills that follow the job market. However, the emergence of new types of work and the global crisis pose a threat to the workforce of vocational graduates. Therefore, many labour providers use employability skills as an alternative to deal with this change. This paper aims to determine the urgency of job skills in the face of changes in the labour market. This paper explores the essential components of the labour market based on Indonesia's main issues. Employability skills are the right choice in dealing with changes in the labour market. Job skills assure the workforce to find, retain and develop a career in a changing job market. The implications of this research will benefit labour providers who can deal with changes in the labour market. The model for forming the right work skills for vocational graduates is an exciting study for the future.

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Section: Discussionmentioning

confidence: 99%

The Urgency of Employability Skills for Vocational Graduates in the Job Market

Januariyansah¹,

Putra²,

Erni³

et al. 2022

Proceedings of the 4th International Conference on Innovation in Education, Science and Culture, ICIESC 2022, 11 October 2022,

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“…Other studies also highlight the economic hardships faced by individuals and businesses during the pandemic (Dissanayake and Kirchler, 2021; Block et al. , 2022), the challenges faced by tax administrations in enforcing tax compliance due to the closure of offices and suspension of audits (Dao and Hang, 2022; Haaland and Olden, 2022), and the shift in business operations or workers from the formal to the informal sector due to the restrictions on economic activities (Miranti et al. , 2022; Webb et al.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

“…According to Alm et al (2020), taxpayers may be less compliant if they assume the COVID-19 pandemic will lessen the frequency and severity of audits. Other studies also highlight the economic hardships faced by individuals and businesses during the pandemic (Dissanayake and Kirchler, 2021;Block et al, 2022), the challenges faced by tax administrations in enforcing tax compliance due to the closure of offices and suspension of audits (Dao and Hang, 2022;Haaland and Olden, 2022), and the shift in business operations or workers from the formal to the informal sector due to the restrictions on economic activities (Miranti et al, 2022;Webb et al, 2020;O'Reilly et al, 2020). Informal sector in recent context refers to unregistered firms or individuals that do not pay taxes, lack legal recognition, government protection or employment regulation, but are otherwise legal (Rothenberg et al, 2016;Webb et al, 2020).…”

Section: Tax Compliance Intention Of Individual Taxpayermentioning

confidence: 99%

What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia

Saptono

Khozen²

2023

IJSSP

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PurposeEven as governments worldwide take extraordinary measures and spend unprecedented amounts of their state budgets to combat COVID-19, tax compliance remains challenging. Therefore, this study employs previously identified predictors to investigate the factors that persuade individual taxpayers to comply with the law.Design/methodology/approachIndividual taxpayers in Indonesia (N = 699) who had experienced COVID-19-related benefits were asked to assess the provided evaluation regarding the tax compliance intention and its determinants. The bootstrapping analysis was employed using smart partial least squares (SmartPLS) to test the hypotheses.FindingsThe results suggest that the perceived fiscal exchange, tax morality, tax fairness, tax complexity and the power of authority are significant determinants of tax compliance intention. This study also supports the indirect effects of numerous factors on tax compliance intention through the perceived fiscal exchange and tax morality. In practice, reminding taxpayers of how tax payments fund public services, improving taxpayer morale, increasing the perceived fairness of the tax system, streamlining the tax code and managing the effectiveness of tax administration could all lead to a greater intention to comply with the law.Originality/valueIn addition to highlighting the dynamics of tax compliance amid the unprecedented pandemic crisis, our findings also provide insight into the importance of perceived fiscal exchange and tax morality for achieving and sustaining planned behavior to comply with tax rules.

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“…The condition in Indonesia has a like trend. According to survey data, women have worked predominantly in wholesale and retail trade, manufacturing, accommodation and restaurants, forestry and fishing, and agriculture during the previous three years (Miranti et al, 2022). Transportation, accommodations and restaurants, and wholesale and retail trade are among the top three sectors most harmed by the Covid-19 pandemic in 2020, with respective contracts of 15.1%, 10.3%, and 3.7%.…”

Section: Introductionmentioning

confidence: 99%

Perceived Income Adequacy, Family Support, Financial Anxiety, and Tax Non-Compliance of Indonesian Working Women During the Covid-19 Pandemic

Asmoro

2023

Business: Theory and Practice

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In high-risk situations like the Covid-19 epidemic, it is believed that perceived income adequacy, family support,financial anxiety, and tax non-compliance have a strong relationship. This study applies the Conservation of Resources (COR) theory in building research models to fill gaps in previous research. According to the COR theory, individuals safeguard the quality and quantity of their financial resources by avoiding threats to their existence, including taxes. Thus, maintaining limited financial resources during the Covid-19 pandemic to meet needs and wants leads to tax avoidance.The cross-sectional data were collected using an online survey and analyzed using the PLS-based SEM technique. Purposive sampling was used to identify 371 Indonesian working women for the study sample. The study’s findings confirmed that perceived income adequacy for current needs and wants and perceived family support directly impact financial anxiety. However, this study can only demonstrate the direct effect of perceived income adequacy for current wants and tax non-compliance. Financial anxiety has also been proven to mediate the relationship between the three exogenous factors and tax non-compliance. This study can strengthen the concept of COR theory, which has never been used to investigate tax non-compliance behaviour and can be considered by authorities to design tax policies that take gender into account to achieve tax compliance.

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Women’s Roles in the Indonesian Economy during the COVID-19 Pandemic: Understanding the Challenges and Opportunities

Cited by 13 publications

References 24 publications

The Urgency of Employability Skills for Vocational Graduates in the Job Market

The Urgency of Employability Skills for Vocational Graduates in the Job Market

What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia

Perceived Income Adequacy, Family Support, Financial Anxiety, and Tax Non-Compliance of Indonesian Working Women During the Covid-19 Pandemic

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