THE ROLE OF TAX EDUCATION IN SUPPLY CHAIN MANAGEMENT A CASE OF INDONESIAN SUPPLY CHAIN COMPANIES
Journal Title: Polish Journal of Management Studies - Year 2018, Vol 18, Issue 2
Abstract
The objective of this study is to explore the role of tax education in supply chain management (SCM) among Indonesian supply chain companies. To approach this objective, the study examined the effect of awareness of tax laws and understanding of tax laws on tax compliance behaviour. After that, the collective role of awareness of tax laws, understanding of tax laws and tax compliance behaviour was examined on SCM. A quantitative research approach and cross-sectional research design was selected to carried out this study. Therefore, a survey method was preferred to collect the data. Moreover, data were collected by using simple random sampling. Those managerial employees having direct relationship with various supply chain activities were selected as the respondents to collect the primary data. A total number of two hundred (200) survey questionnaires were distributed among the respondents. All the hypotheses were supported by the current study. It was found that tax education has a significant relationship with SCM. Awareness of tax laws and understanding of tax laws supports SCM practise among Indonesian supply chain firms. Tax compliance behaviour enhances the positive effect of awareness of tax laws and understanding of tax laws on SCM. Therefore, tax compliance behaviour is a mediating variable to enhances the effect of tax education on SCM.<br/><br/>
Authors and Affiliations
Mohd Haizam Mohd Saudi, H. Obsatar Sinaga, Djoko S. Roespinoedji
Keywords
Related Articles
- EP ID EP428620
- DOI 10.17512/pjms.2018.18.2.23
- Views 54
- Downloads 0
COMMUNITY INVOLVEMENT INTO INCIDENT MANAGEMENT STRUCTURE: LITHUANIAN AND UKRAINIAN CASE STUDY
The experience of different countries demonstrates that community involvement in response phase of disaster management actions increase the resources of authorities and allow to eliminate consequences with lower costs as...
EFFICIENCY MEASUREMENT IN HEALTHCARE WORK MANAGEMENT USING MALMQUIST INDICES
Healthcare management is a very complex problem in each country. There are different conditions as well as economic, health and social bonds in the countries, while a constant emphasis on healthcare system efficiency is...
ENTREPRENEURSHIP BEHAVIOR OF STUDENTS AND GRADUATES FROM JAN DŁUGOSZ UNIVERSITY IN CZESTOCHOWA
Purpose of this article is to analyze carriers and internship office, within a context of business behaviors among students and graduates. This work encompasses: a definition of academic business, institutional forms of...
ANALYZING SECTORIAL LEVEL DETERMINANTS OF INWARD FOREIGN DIRECT INVESTMENT (FDI) IN ASEAN
The paper studies economic determinants of sectorial level (Extractive sector, manufacturing and assembly sector, infrastructure sector and service sector) foreign direct investment (FDI) to six Asean countries (Malaysia...
SHOCK LOADING – UNDERSTANDING THE IMPACT OF EXTREME MARKET FORCES
In this article, the authors are going to examine shocks in the market and how they change along the market life cycle. Later on they describe the reaction of firms and alliances to specific shocks. Focus is on firms and...