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 56
- Downloads 0
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THE ROLE OF TAX EDUCATION IN SUPPLY CHAIN MANAGEMENT A CASE OF INDONESIAN SUPPLY CHAIN COMPANIES
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...