Determining Tax Literacy of Salaried Individuals - An Empirical Analysis

Bhushan, Puneet

doi:10.9790/487x-1066771

Cited by 12 publications

(9 citation statements)

References 4 publications

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“…Financial literacy is tied not just to knowledge but also to each individual's behaviour and attitudes. According to [1]) that financial literacy is the ability of a person to obtain information and make the right decisions regarding the use and management of his personal finances. The results of this study indicate that FINLIT has a positive effect on INVEST_DEC, so hypothesis 2 is supported.…”

Section: Discussionmentioning

confidence: 99%

“…Data collected by OJK through the 2019 National Survey of Financial Literacy and Inclusion (SNLIK) shows that the conventional financial literacy of Indonesian society is generally 90.28%. According to [1] explains that Financial literacy is the capacity to gather information and make sound judgements about the usage and management of one's personal finances. Financial literacy has several dimensions, namely financial literacy, financial attitude and financial attitude.…”

Section: Introductionmentioning

confidence: 99%

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Do Demographic and Financial Literacy affect Investment Decision?

Dalimunthe,

Ambarwati,

Mardiana

2023

Proceedings of the 6th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2023, 13-14 September 2023,

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This study aims to test the demographic variable (gender, age, and marital status) and financial literacy on investment decision. The study employ questionnaire to obtain the data. The results show that gender and financial literacy have significant effect on investment decision. Male investor are more likely to make good investment decision compared to female investors. And also, investor with good financial literacy will have good investment decision.

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Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Do Demographic and Financial Literacy affect Investment Decision?

Dalimunthe,

Ambarwati,

Mardiana

2023

Proceedings of the 6th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2023, 13-14 September 2023,

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“…Selain itu, ketidakmampuan seseorang untuk berinvestasi atau mengakses pasar keuangan terhambat oleh kurangnya pendidikan keuangan. (Puneet Bhushan, 2013) Literasi keuangan merupakan salah satu perhatian yang paling penting bagi pemerintah, industri perbankan, konsumen, dan organisasi lainnya, menurut temuan penelitian Indrawati (Wardhono et al, 2016). Secara spesifik, peningkatan literasi keuangan dapat dilakukan melalui beberapa strategi prioritas, antara lain: 1) memberikan pendidikan literasi keuangan bagi generasi mendatang melalui sistem pendidikan formal; 2) meningkatkan akses informasi dan kebijakan pemerintah serta menjadi instrumen dan sumber daya pengelolaan keuangan; dan mendorong peningkatan kualitas pemahaman keuangan melalui berbagai program.…”

Section: Hambatan Tantangan Peluang Hambatan Dan Solusi Sektor Lkm Gu...unclassified

Indeks Inklusi Keuangan Indonesia (Analisis Kontribusi Sektor Usaha Lembaga Keuangan Mikro)

H. Holle,

Manilet

2023

ivi

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Kajian ini berupaya mengidentifikasi dan mengkaji indeks inklusi keuangan Indonesia dari sektor usaha lembaga keuangan mikro, serta hambatan, peluang, dan tantangannya, bagi pengambil kebijakan untuk meningkatkan indeks inklusi keuangan yang berimplikasi pada peningkatan kesejahteraan masyarakat. Menggunakan metode penelitian studi kepustakaan. Sebagai alat analisis, metode deskriptif kualitatif dengan menggunakan proses induktif. Berdasarkan hasil penelitian, 1. Indeks inklusi keuangan Indonesia masih cukup rendah yang disumbangkan sektor Lembaga Keuangan Mikro (LKM). Kelompok masyarakat di Indonesia belum sepenuhnya memanfaatkan jasa keuangan resmi, terutama sebagai sumber utama kas dan pembiayaan, akibatnya, pembuat kebijakan harus memperluas ketersediaan inklusi keuangan. Sektor usaha LKM hanya menyumbang 0,72 persen dibanding sektor usaha lainnya. Hal ini menunjukkan bahwa LKM yang menjadi tumpuan perekonomian masyarakat memiliki kontribusi terkecil. 2. Literasi keuangan hanya berkontribusi 0,85 persen terhadap indeks inklusi keuangan Indonesia dan menjadi penghambat dalam upaya perluasan indeks inklusi keuangan Indonesia. Padahal LKM diharapkan dapat meningkatkan perekonomian masyarakat. Karena LKM menyediakan pendanaan skala kecil, sangat penting untuk meningkatkan partisipasi mereka. Keuangan mikro, di sisi lain, menawarkan pinjaman, deposito, transfer uang, asuransi, dan pembayaran kepada pengusaha mikro, kelompok berpenghasilan rendah, dan rumah tangga miskin.

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“…Research that examines financial knowledge and tax literacy was carried out by Bhusan and Medury (2013) [6]. They discussed the Tax Literacy of Salaried Individuals who found that their tax literacy positively correlated with their age, education, and income level.…”

Section: Introductionmentioning

confidence: 99%

The Influence of Financial Knowledge on Tax Literacy with Individual Financial Management Behavior as a Mediation Variable and Living Cost as Control Variabel in Generation “Z” in Padang City

Yohana,

Masdupi

2023

Advances in Economics, Business and Management Research

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This study aims to examine the effect of financial knowledge and living cost on a person's tax literacy by paying attention to individual behavior (Individual Financial Management Behavior) in making financial decisions in generation Z who are in the city of Padang. This research is causative research with a purposive sampling method. The research sample was 341 students in the city of Padang as part of Generation Z. Data analysis was carried out using the Structural Equation Modeling (SEM) method using Amos.24. The study results indicate that Financial Knowledge has a positive and significant effect on Tax Literacy. Individual Financial Management Behavior also shows a positive and significant impact on Tax Literacy. Financial knowledge has a positive and significant effect on Individual Financial Management Behavior. And living cost has as a control variable on Tax Literacy Furthermore, the analysis results show that Individual Financial Management Behavior mediates the positive and significant influence between Financial Knowledge on Tax Literacy.

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Determining Tax Literacy of Salaried Individuals - An Empirical Analysis

Cited by 12 publications

References 4 publications

Do Demographic and Financial Literacy affect Investment Decision?

Do Demographic and Financial Literacy affect Investment Decision?

Indeks Inklusi Keuangan Indonesia (Analisis Kontribusi Sektor Usaha Lembaga Keuangan Mikro)

The Influence of Financial Knowledge on Tax Literacy with Individual Financial Management Behavior as a Mediation Variable and Living Cost as Control Variabel in Generation “Z” in Padang City

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