Ethics and performance: Understanding the psychological contract of the taxation from the view of the employee tax
Journal Title: Journal of Economics, Business, & Accountancy Ventura - Year 2015, Vol 18, Issue 3
Abstract
There is a phenomenon related to the dysfunctional behavior of unscrupulous tax officials and the reluctant of taxpayers to pay the tax. This study aims to explore the evidence of psychological tax contract in a tax official perspective. It proposes modeling the effect of Indonesia tax reform process for determining the ethics as the important variable that affects the tax officials’ performance. It also examines the effect of organizational commitment, culture, and tax reform on tax ethics. There were 128 tax officials working in three cities of East Java that were selected as the respondents. The questionnaires were distributed directly to the respondents. Partial Least Square was used to test the hypotheses. It was found that organizational commitment, organizational culture, and tax reform have a direct contribution to tax official ethics. However, understanding the ethics of taxation was not proved to be the moderating variable for the relationship between the organizational commitment and organizational change and the policies of rotation system explain why ethics failed as moderating variable.
Authors and Affiliations
Indrawati Yuhertiana, Hero Priono, Rina Moestika Setyaningrum, Sri Hastuti
Keywords
Related Articles
- EP ID EP473496
- DOI 10.14414/jebav.v18i3.504
- Views 51
- Downloads 0
Using Six Sigma Tools to Improve Strategic Cost Management: Management Accounting Perspective
The company's commitment to implement Six Sigma has been said to fail, as a quality management strategies, as expected to lead to continuous improvement. This study has its objective to identify the use of Six Sigma as a...
Consumers’ preferences on the use of eco-friendly bags: a green marketing perspective
There has been a radical shift in consumer behavior towards a green lifestyle. Environmentalists were involved in massive green marketing campaigns trying to reduce the impact of plastic products to the environment. Howe...
The effect of audit committee role and sharia supervisory board role on financial reporting quality at Islamic banks in Indonesia
This research examines the effect of audit committee role and sharia supervisory board role on financial reporting quality. The data is provided from 33 Islamic banks in Indonesia that were taken by questionnaire from 17...
Is the effect of a political event more pronounced for governmentcontrolled firms?
This study investigates market reaction to a political event, which is the presidential election of Republic of Indonesia in 2014 by studying 387 publicly-traded firms in the Indonesia Stock Exchange. It employs event st...
State Sukuk Potential in Reducing Indonesia Budget Deficit, 2009-2015
The purpose of this study is to identify potential retail state sukuk as part of state bonds that are used to replace foreign debt and lower the government's budget deficit. This study is important because the government...