Exploring the relationship between individual tax culture and Schwartz’s higher-order personal values among accountants as taxpayers in Slovenia
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Author(s)Lidija HauptmanLink to ORCID Index: https://orcid.org/0009-0005-2282-7804
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Aleksandra HlastecLink to ORCID Index: https://orcid.org/0009-0008-8305-8406
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DOIhttp://dx.doi.org/10.21511/ppm.21(3).2023.55
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Article InfoVolume 21 2023, Issue #3, pp. 714-725
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Creative Commons Attribution 4.0 International License
The OECD has called for a stronger and more dynamic sustainable tax-paying culture that countries must cultivate and a more robust ethical profile for individual taxpayers. The individual tax culture might vary in the significance attributed to values influencing taxpayers’ perceptions toward taxation. As the hierarchy of values can be influenced through manipulation, policymakers can leverage knowledge of the relationship between higher-order personal values and individual tax culture to enhance tax revenue collection. This study aims to measure the relationship between Schwartz’s higher-order personal values and taxpayers’ culture, assessed through attitudes toward tax evasion, tax compliance, and the tax system. A survey was administered to the Slovene taxpayers (69 accountants and 130 non-accountants). The assumption was that the personal values system of accountants ought to underpin their ethical tax decision-making because of the professional accountants’ ethical codes. As professional accountants play a crucial role in maintaining stability for businesses, they hold a significant position in ensuring the effective operation of taxation systems. Exploratory factor analysis was used, and the analysis was carried out using the principal component method. The findings indicate that some higher-order personal values, particularly self-transcendence (r = 0.244) and self-enhancement (r = –0.403), are significant in explaining ethical behavior. Within the self-enhancement value, power and achievement strongly influence the ethical behavior of accountants. The perception of power associated with their expertise makes accountants less tax-compliant. Conservation values are of greater importance for non-accountants (r = 0.280). The results enhance comprehension of values’ influence on ethical decision processes.
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JEL Classification (Paper profile tab)M41, D91, M19
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References45
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Tables3
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Figures1
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- Figure 1. Designed research model
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- Table 1. Explanation of variables
- Table 2. Descriptive statistics
- Table 3. Hypotheses testing
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Impact of culture, brand image and price on buying decisions: Evidence from East Java, Indonesia
Sudaryanto Sudaryanto 
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Imam Suroso ,
Anifatul Hanim ,
Jaloni Pansiri ,
Taskiya Latifatil Umama
doi: http://dx.doi.org/10.21511/im.17(1).2021.11
Innovative Marketing Volume 17, 2021 Issue #1 pp. 130-142 Views: 2613 Downloads: 784 TO CITE АНОТАЦІЯThe marketing strategy phenomenon improves significantly, narrowing from a general to a specific cultural ethnicity base and from variable to dimension analysis. This study examines the impact of culture, brand image and price on buying decisions. The study population comprised retail consumers in the sampled area of Situbondo, East Java, Indonesia. A multi-stage sampling technique was used to derive a sample of 112 respondents as a primary data source – descriptive statistics allows for the demographic characteristics of retail consumers in East Java, Indonesia. Surprisingly, the data showed that gender involvement in buyer decision-making was dominant. Most retail customers were identified as private-sector employees and indicated for higher income earners. Responses were then analyzed using multiple linear regressions to answer the research hypotheses. The results showed that Hofstede’s culture dimension and the brand image and price significantly affected consumer buying decisions at retail stores in East Java, Indonesia. Regarding the strength of Islamic culture in East Java, price was the primary consideration in buying decisions. Further research, preferably using ethnographic approaches with an emphasis on qualitative research, is needed to investigate the implications of these relationships.
Acknowledgment
We would like to thank the Research Centre (LP2M) of University of Jember, East Java, Indonesia, for their support and funding. We also want to thank Rusdiyanto, a Ph.D. student from the Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia, for his helpful discussions and contributions. -
The role of filial piety in career interest alignment, identity alignment, and affective commitment: Evidence from Indonesia
Sakti Hendra Pramudya ,
Jhanghiz Syahrivar ,
Chairy Chairy
doi: http://dx.doi.org/10.21511/ppm.20(1).2022.35
Problems and Perspectives in Management Volume 20, 2022 Issue #1 pp. 432-444 Views: 1961 Downloads: 367 TO CITE АНОТАЦІЯIn Indonesia, where most business organizations are family-owned, culture influences family employees’ behavior. Filial piety, or honoring the seniors, is considered a significant cultural value that motivates the family employees to be committed to the business. This study aims to test the effect of filial piety on identity alignment, career interest alignment, and affective commitment. Quantitative analysis is conducted to test the hypotheses of this study using purposive sampling based on questionnaire survey responses from 270 junior family business employees. The study employs Partial Least Square-Structural Equation Modelling (PLS-SEM) analysis with the SmartPLS software to test the hypotheses. The test result shows that: 1) filial piety has a positive effect on identity alignment and career interest alignment, 2) identity alignment has a positive effect on affective commitment, and 3) career interest alignment has a positive effect on affective commitment. The study illustrates how filial piety affects junior family employee behavior, an issue that has not been addressed before in Asian family business studies.
Acknowledgment
The publication of this study is supported by Indonesia International Institute for Life Sciences (i3L) LPPM fund. -
Corporate Social Responsibility or Corporate Social Irresponsibility: where should be the focus?
Sulphey M. M.
doi: http://dx.doi.org/10.21511/ppm.15(4-1).2017.13
Problems and Perspectives in Management Volume 15, 2017 Issue #4 pp. 293-301 Views: 1797 Downloads: 445 TO CITE АНОТАЦІЯWith multiple scandals and a host of disingenuous actions creating ripples across the corporate world, it is high time that Corporate Social Irresponsibility (CSI) is accorded the due importance, at par with Corporate Social Responsibility (CSR), by academia and the industry. CSI refers to situations wherein firms fail to meet a “minimum behavioral standard with respect to the corporation’s relationship with its stakeholders”. There have been many instances wherein CSI and corporate wrongdoings have been covered up with CSR. Many scholars consider CSR and CSI as opposite forces that are interconnected and interdependent, and take turns in giving rise to each other. CSI, being an emergent and a topical subject area, is yet to develop in terms of theory, and is still evolving. The present work attempts to motivate further investigation in the emerging area by presenting theoretical views and available accumulated empirical works. The study has puts across a fair view of the topic. It is expected that the present work will stimulate scholars to take up further investigation in the emerging area.
