The whistleblowing mechanism and tax evasion: an experimental study with private income-level information

Peng, Hui-Chun

doi:10.1080/13504851.2022.2094318

Cited by 1 publication

(1 citation statement)

References 17 publications

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“…This study did not analyze the income level variable in connection to financial anxiety (Ismail et al, 2021;Munir et al, 2019;Dasgupta & Dubey, 2015) and tax compliance (Peng, 2022;Durham et al, 2014;McGee, 2012), as many past studies have done. According to several academics, a rise or reduction in income levels cannot adequately represent the degree to which individual needs are fulfilled, or wants are satisfied (Knight & Gunatilaka, 2012;Lee, 2016;Park et al, 2009).…”

Section: Introductionmentioning

confidence: 98%

Perceived Income Adequacy, Family Support, Financial Anxiety, and Tax Non-Compliance of Indonesian Working Women During the Covid-19 Pandemic

Asmoro

2023

Business: Theory and Practice

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In high-risk situations like the Covid-19 epidemic, it is believed that perceived income adequacy, family support,financial anxiety, and tax non-compliance have a strong relationship. This study applies the Conservation of Resources (COR) theory in building research models to fill gaps in previous research. According to the COR theory, individuals safeguard the quality and quantity of their financial resources by avoiding threats to their existence, including taxes. Thus, maintaining limited financial resources during the Covid-19 pandemic to meet needs and wants leads to tax avoidance.The cross-sectional data were collected using an online survey and analyzed using the PLS-based SEM technique. Purposive sampling was used to identify 371 Indonesian working women for the study sample. The study’s findings confirmed that perceived income adequacy for current needs and wants and perceived family support directly impact financial anxiety. However, this study can only demonstrate the direct effect of perceived income adequacy for current wants and tax non-compliance. Financial anxiety has also been proven to mediate the relationship between the three exogenous factors and tax non-compliance. This study can strengthen the concept of COR theory, which has never been used to investigate tax non-compliance behaviour and can be considered by authorities to design tax policies that take gender into account to achieve tax compliance.

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Section: Introductionmentioning

confidence: 98%

Perceived Income Adequacy, Family Support, Financial Anxiety, and Tax Non-Compliance of Indonesian Working Women During the Covid-19 Pandemic

Asmoro

2023

Business: Theory and Practice

View full text Add to dashboard Cite

show abstract

The whistleblowing mechanism and tax evasion: an experimental study with private income-level information

Cited by 1 publication

References 17 publications

Perceived Income Adequacy, Family Support, Financial Anxiety, and Tax Non-Compliance of Indonesian Working Women During the Covid-19 Pandemic

Perceived Income Adequacy, Family Support, Financial Anxiety, and Tax Non-Compliance of Indonesian Working Women During the Covid-19 Pandemic

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