This is the first research to examine the perception of the coercive and legitimate power of tax authority between three generations, namely Millennials, X and Baby Boomers. Method of data collection used a survey with a total sample of 120 taxpayers from two types of business, retail/production and services/professions in five major cities in Indonesia (Jakarta, Surabaya, Bandung, Semarang, and Denpasar). This survey was held in 2018. This study used a quota sampling technique with Custom Factorial ANOVA as a statistical tool. We found Millennials and X have a perception that Indonesia tax authority implemented coercive and legitimate power in balance conditions. However, different perceptions found in Baby Boomers that thought of tax authority had been implemented coercive power with more severe punishment. The study also found differences in perceptions of vertical equity, horizontal equity, and exchange equity between the generations. Keywords: intergenerational, coercive power, legitimate power, vertical equity, horizontal equity, exchange equity.Persepsi Kekuatan Koersif dan Kekuatan Legitimasi Antargenerasi AbstrakPenelitian ini adalah penelitian pertama yang menguji persepsi kekuatan koersif dan kekuatan legitimasi pada otoritas pajak antara tiga generasi, yaitu Millennials, X dan Baby Boomers. Peristiwa yang terjadi selama periode tertentu mempengaruhi persepsi antar generasi. Metode pengumpulan data menggunakan survei dengan total sampel 120 wajib pajak dari dua jenis bisnis, ritel/produksi dan jasa/profesi di lima kota besar Indonesia (Jakarta, Surabaya, Bandung, Semarang, dan Denpasar). Survei diadakan pada tahun 2018. Penelitian menggunakan teknik kuota sampling dengan Custom Factorial ANOVA sebagai alat statistik. Hasil tes menemukan Milenial dan X menilai bahwa otoritas pajak menerapkan kekuatan koersif dan kekuatan legitimasi dalam kondisi seimbang. Namun, persepsi berbeda ditemukan pada Baby Boomers yang berpikir otoritas pajak telah menerapkan kekuatan koersif dengan hukuman yang lebih berat kepada wajib pajak. Studi ini juga menemukan adanya perbedaan persepsi terkait ekuitas vertikal, ekuitas horisontal, dan pertukaran ekuitas antar generasi. Kata kunci: antar generasi, kekuatan koersif, kekuatan legitimasi, ekuitas vertikal, ekuitas horizontal, pertukaran ekuitas.
ABSTRAKTujuan penelitian ini adalah meneliti pengaruh kualitas corporate social responsibility (CSR) terhadap penghindaran pajak dengan kinerja laba sebagai variabel moderator. Penelitian ini menggunakan CSR award sebagai indikator kualitas corporate social responsibility (CSR). Data dianalisis menggunakan Moderated Regression Analysis. Sampel penelitian sebanyak 137 perusahaan yang terdaftar di Bursa Efek Indonesia dengan 615 pengamatan. Hasil penelitian membuktikan kualitas corporate social responsibility (CSR) berpengaruh negatif terhadap penghindaran pajak. Namun bila kualitas corporate social responsibility (CSR) dimoderasi dengan kinerja laba yang tinggi, maka menunjukkan pengaruh positif terhadap penghindaran pajak, artinya perusahaan dengan kualitas corporate social responsibility (CSR) yang baik cenderung mengalami peningkatan dalam penghindaran pajak saat kinerja laba tinggi. Kata kunci:Kualitas corporate social responsibility, CSR award, penghindaran pajak, kinerja laba. ABSTRACT The aim of this research is to investigate the impact of corporate social responsibility (CSR) quality on tax avoidance with earning performance as a moderator variable. This research uses CSR award as an indicator of corporate social responsibility quality. Data are analized using Moderated Regression Analysis (MRA). Sample is 137 listed companies inIndonesian Stock Exchange with 615 observations. Our result proves that CSR quality has a negative impact on tax avoidance. However, when corporate social responsibility quality is moderated by earning performance, the result shows a positive impact on tax avoidance. It means that when a company has a high profit, the better the quality of CSR will lead to higher tax avoidance.
The purpose of this research is to test the dominant factors that affect satisfaction and tax morale from the perspective of tax consultants and contractors in Indonesia. The factors are the religious commitment, trust to the government agency, the democratic system, perception of other taxpayers. The sample of respondents is 60 tax consultants and 78 contractors in Surabaya-Indonesia. Structural Equation Modelling used in this research with Wrap Partial Least Square as a statistical tool. Our result for tax consultants shows satisfaction and democratic system are the dominant factors that affect tax morale. The results from contractors found religious commitment and the democratic system was proven to be the dominant factors that affect tax morale. This study also found that trust in the government agency has not proved to have an impact on tax morale, for both groups. Factor perception of others taxpayers was proven impact on tax morale, but the effect is small, for both groups respondents. Religious commitment also proved as the dominant factor that affects satisfaction of tax consultants.
Companies often use tax avoidance and cost of debt substitutionally to achieve the desired marginal tax rate, without attracting the attention of the Tax Department of the State. We examine the role of the audit committee in supervising and reducing the trade-off practices of 222 public companies with 1.101 observations in Indonesia from 2011 -2015 (before the tax amnesty program in 2016). We also examine the structure of company ownership (family and non-family firms) determines the effectiveness of the role of the audit committee in reducing the trade-off between tax avoidance and cost of debt. Data were analyzed using multiple regression data panel with pooled least square. Proxy of tax avoidance in this study uses Lim (2011), while the indicator of the audit committee uses the proportion of the audit committee compared to the number boards of commissioners, in dummy variable. The results suggest that the role of the audit committee is moderated the trade-off between tax avoidance and cost of debt, but in a contrary way. The role of the audit committee is not proved to reduce the trade-off practices, on the contrary increase the cost of debt which can result in reducing tax payments and increasing tax risks. After the advanced analysis, we found evidence that the role of the audit committee is stronger in non-family firms than in family firms. The moderation effect of audit committee found not significant in family companies, though have a significant effect on non-family companies.
The purpose of this study is to examine differences in perceptions of generations related to service-orientation and trust to tax officers. Changes traditional paradigm of the relationship between tax officers and taxpayers from “cops and robbers” to "clients" cause the research in perception of service-orientation and trust to tax officers to be necessary in order to improve voluntary tax compliance. This study also explains perceptions of tax fairness in three perspectives which are vertical equity, horizontal equity, exchange equity. The survey was conducted in 2018 with 165 self-employment individual taxpayers consisting of three generations, Millennials, X, and Baby Boomers from two types of work, retail/production and services business. This study uses quota sampling to collect respondents and use ANOVA statistical tests. The results of the study indicate differences in perceptions regarding service-orientation between generations. However, there are no differences in perception related trust to tax officers between generations. This research also found that Millenials, X, and Baby Boomer have different perceptions of vertical equity, horizontal equity, and exchange equity
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