Transactions on Large-Scale Data- and Knowledge-Centered Systems XXVII

Hameurlain, Abdelkader; Küng, Josef; Wagner, Roland; Anjomshoaa, Amin; Hung, Patrick C. K.; Kalisch, Dominik; Sobolevsky, Stanislav

doi:10.1007/978-3-662-53416-8

Cited by 3 publications

(1 citation statement)

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“…Authority communication indicators use several types of communication used by tax authority institutions, namely online communication, written communication, and face to face communication. We combined and modified questions of previous research (Alghamdi & Rahim, 2016;Wang et al, 2012). For trust variables, researchers used three indicators, relevant goals, competence & benevolent, and supported.…”

Section: Resultsmentioning

confidence: 99%

Tax Authority Versus Peer Communication: The Influence of Trust, Service Climate, and Voluntary Cooperation

Tjondro

Patuli

Andrianto

et al. 2020

Jurnal Ilmiah Akuntansi dan Bisnis

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This research is the first study to discuss the combined influence of peer communication and tax authority communication on taxpayers’ trust in tax institutions, perceptions of service climate, and voluntary cooperation. We also compare the influences of the tax authorities and peer communication on trust, service climate, and voluntary cooperation. The survey was conducted in 2019 and represented five major cities in Indonesia (Jakarta, Surabaya, Semarang, Bandung, and Denpasar). Respondents included 120 self-employed taxpayers in two business fields, namely, trade/production and services/professions. The respondents mainly included those from the millenial and generation X age groups due to their significant contribution to the tax revenue. Participants were recruited using quota sampling, and the data analysis tools included partial least square with Wrap-PLS software. Results show that tax authority communication is more powerful in influencing trust, perception of service climate, and voluntary cooperation, than peer communication. Keywords: Peer communication, tax authority communication, trust, service climate, voluntary cooperation

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Section: Resultsmentioning

confidence: 99%

Tax Authority Versus Peer Communication: The Influence of Trust, Service Climate, and Voluntary Cooperation

Tjondro

Patuli

Andrianto

et al. 2020

Jurnal Ilmiah Akuntansi dan Bisnis

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Assessing the Quality and Usability of Open Government Data Portals in the GCC Constituents

Saxena,

Alexopoulos

2023

Information Technology and Global Governance

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Transfer pricing applicability: Perceptions of the tax professionals

Al-Hamadeen

Almarayeh²,

Fakhoury

et al. 2023

CGOBR

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Recently, transfer pricing (TP) regulation was introduced in Jordan for the first time in the country’s history (Income and Sales Tax Department [ISTD], 2021). This research evaluates the overall awareness of tax professionals on TP and its applicability in the early stage of its implementation. This is mainstream accounting research that adopts the quantitative research approach to collect data. In this context, a research questionnaire consisting of 29 items was designed and distributed to TP specialists to investigate four key aspects of TP applicability and impact. The results of the study revealed that the majority of respondents have a good level of understanding of the TP regulation and the concept itself. In terms of the applicability of TP, the results revealed that less experience in how to implement the TP regulation has been gained so far due to insufficient training. It was also indicated that digitalized systems have a significant role in filing TP transactions efficiently. According to the tax professionals’ perceptions, TP has been shown to have a possible influence on lowering the overall tax burden and tackling tax evasion, which leads to increased compliance with the tax law. Statistically, it has been revealed that the perceptions of the tax professionals in Jordan towards the awareness, applicability, and implementation of the TP regulation were not significantly differentiated according to their demographical and professional characteristics. Finally, this research concludes with practical implications and some recommendations for future studies

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Transactions on Large-Scale Data- and Knowledge-Centered Systems XXVII

Cited by 3 publications

References 0 publications

Tax Authority Versus Peer Communication: The Influence of Trust, Service Climate, and Voluntary Cooperation

Tax Authority Versus Peer Communication: The Influence of Trust, Service Climate, and Voluntary Cooperation

Assessing the Quality and Usability of Open Government Data Portals in the GCC Constituents

Transfer pricing applicability: Perceptions of the tax professionals

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