The complexity of tax regulations and principles of justice as determinants of taxpayer compliance: case of Indonesia
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Author(s)Chalarce TotananLink to ORCID Index: https://orcid.org/0000-0003-1988-3109
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JamaluddinLink to ORCID Index: https://orcid.org/0000-0002-8733-3953
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MuliatiLink to ORCID Index: https://orcid.org/0000-0002-8430-8832
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Femilia ZahraLink to ORCID Index: https://orcid.org/0000-0002-3783-6288
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Muh. Ilham PakawaruLink to ORCID Index: https://orcid.org/0009-0008-1447-6006
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DOIhttp://dx.doi.org/10.21511/pmf.13(1).2024.14
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Article InfoVolume 13 2024, Issue #1, pp. 174-184
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49 Downloads
This work is licensed under a
Creative Commons Attribution 4.0 International License
This study aims to determine and analyze the determinants of the complexity of tax regulations and the principles of justice regarding taxpayer compliance in Indonesia. The study surveyed 148 individual taxpayers who are entrepreneurs of micro, small, and medium enterprises (MSMEs) using a Google Form. The results show that the complexity of tax regulations has a significant negative effect (–0.253) on taxpayer compliance, and the principles of justice (0.501) have a significant positive effect on taxpayer compliance. An R square shows that independent variables have a 45.5% influence on increasing taxpayer compliance. The degree of the correlation relationship between all independent variables is around 0.674. The results confirm the relationship between the complexity of tax regulations and the principle of justice and their effect on taxpayer compliance. Therefore, to increase taxpayer compliance, the government should put efforts into simplifying and explaining tax regulations. This can help reduce inadvertent errors, increase taxpayer confidence, and reduce the overall cost of complying with regulations. It is important to consider aspects of justice when designing and implementing the tax system. Efforts to increase transparency, reduce injustice, and make taxes applied proportionally can help strengthen taxpayer compliance and support the sustainability of state revenues.
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JEL Classification (Paper profile tab)M48, M41, K34
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References32
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Tables8
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Figures0
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- Table 1. Frequency of tax regulation complexity
- Table 2. Frequency of the principles of justice
- Table 3. Frequency of taxpayer compliance
- Table 4. Validity of the tax regulation complexity statements
- Table 5. Validity of the principle of justice statements
- Table 6. Validity of taxpayer compliance statements
- Table 7. Reliability of research variables
- Table 8. Multiple linear regression analysis
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The influence of servant leadership on job satisfaction with individual character as a moderating variable
Bakri Hasanuddin ,
Mustainah M ,
Pricylia Chintya Dewi Buntuang
doi: http://dx.doi.org/10.21511/ppm.19(1).2021.37
Problems and Perspectives in Management Volume 19, 2021 Issue #1 pp. 445-455 Views: 3656 Downloads: 1645 TO CITE АНОТАЦІЯThis study aims to investigate the influence of servant leadership on job satisfaction with individual character as a moderating variable. It used a quantitative approach with multiple linear regression analysis. The population of this study were employees of the Central Sulawesi province industry and trade office. It involved 72 samples selected using a purposive sampling technique. The results showed that servant leadership significantly influence job satisfaction with a value of 82.5%. The most significant factor affecting job satisfaction is wisdom (correlation coefficient = 0.863) in which the higher the wisdom, the higher the job satisfaction. The next factor is persuasive mapping in which the higher the persuasive mapping, the higher the job satisfaction (correlation coefficient = 0.697). Then, it was followed by altruistic calling with the correlation coefficient value of 0.524 in which the higher the altruistic calling, the higher the job satisfaction. The last is emotional healing with a correlation coefficient value of 0.291 in which the higher the emotional healing, the higher the job satisfaction. On the other hand, organizational stewardship is the only factor does not influence the job satisfaction (correlation coefficient = 0.009).
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Industrial development in Saudi Arabia: disparity in growth and development
Anis Ali
doi: http://dx.doi.org/10.21511/ppm.18(2).2020.03
Problems and Perspectives in Management Volume 18, 2020 Issue #2 pp. 23-35 Views: 3006 Downloads: 1022 TO CITE АНОТАЦІЯIndustrial development in any nation plays a vital role in the strengthening of the economy and employs human resources as per specifications and directly towards the mainstream of the nation. In Saudi Arabia, there was rapid industrialization for four decades. Some manufacturing industries performed well, while some internal and external business environment factors influenced the others’ performance. The study focuses on historical development, as well as recent trends of well-performing and poor-performing industries of Saudi Arabia. Small manufacturing industries in Saudi Arabia are underdeveloped and need more attention to attain sustainable and progressive growth rate in the form of the number of establishments to enjoy the potential. Manufacture of tobacco, computer, electronics and optics, pharmaceuticals and transport equipment are the deprived and underdeveloped industries of the manufacturing sector. There should be some easy credit schemes for the development of deprived or underdeveloped manufacturing industries. To attain sustainable growth and development of the manufacturing sector, a positive attitude of the government towards underdeveloped manufacturing industries, favorable labor laws, and entrepreneurial awareness, technical and financial assistance are necessary. The growth and development of the manufacturing sector of Saudi Arabia will be helpful in the attainment of goals of Vision 2030.
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A model for analyzing the financial stability of banks in the VUCA-world conditions
Svitlana Khalatur ,
Liudmyla Velychko ,
Olena Pavlenko ,
Oleksandr Karamushka ,
Mariia Huba
doi: http://dx.doi.org/10.21511/bbs.16(1).2021.16
Banks and Bank Systems Volume 16, 2021 Issue #1 pp. 182-194 Views: 2305 Downloads: 575 TO CITE АНОТАЦІЯVUСA is a chaotic and rapidly changing business environment that, based on the variability, uncertainty, complexity and ambiguity of the modern world, transforms the approach of banks to the analysis of financial stability. The aim of the paper is to improve tools for monitoring the impact of VUCA-world conditions on the financial stability of banks, namely a model for studying and analyzing the impact of the modern business space “VUCA” on the financial stability of the country's banks. To test the model, the method of constructing regression equations in multifactor regression analysis is used. For this study, data from some Eastern European countries (Ukraine, Belarus, Latvia, Lithuania, Moldova) were used, and time series data were used for 10 years from 2010 to 2019.
Having considered the definition of “VUCA-world conditions”, the model of modern business space “VUCA” was developed when analyzing the activity of banks in the studied countries. Drivers, consequences, requirements and macroeconomic indicators of the countries’ activities in the VUСA-world conditions are determined. The VUCA-world conditions also consider the study of key macroeconomic indicators that allow building long-term relationships throughout the value chain. The analysis of the studied Eastern European countries showed that with the increase of factors of GDP growth, GNI per capita growth, research and development costs, foreign direct investment, and net inflow of 1%, the effective ratio of bank capital and assets also increases. The assessment, in contrast to the existing ones, makes it possible to consider the impact of the macroeconomic environment of banks on their financial stability.
