Different Cities, Different Genders, Different Perceptions of Tax Evasion
Abstract
This study intends to prove the different perception ethics of tax evasion from the viewpoints of two groups of society coming from two types of cities in Indonesia: Surabaya as an emerging economy-new city and Bitung as a developed economy-new city. Different levels of urban development contribute to the different perceptions of tax evasion. The second objective is to examine differences in perceptions of tax evasion among the genders in each city. The sample of research is 100 students from various fields of science in Surabaya and Bitung. The analysis technique used is the independent sample t-test. The result of the research shows that there is a different perception of tax evasion between Surabaya and Bitung. This study also found that there is a difference of perceptions between genders in Surabaya, but different results were found in Bitung city. This proves the perception of tax evasion between emerging and developed economy cities is divergent.
Keywords: tax evasion perception, ethics perception, gender perception, cities perception
References
[1] Bahl, R. and Bird, R. (2008). Tax policy in developing countries: Looking back and forward. National Tax Journal, pp. 297–301. Retrieved from: http://dx.doi.org/10. 17310/ntj.2008.2.06
[2] Benk, S., Budak, T., Püren, S., et al. (2015). Perception of tax evasion as a crime in Turkey. Journal of Money Laundering Control, vol. 18, no. 1, pp. 99–111. Retrieved from: https://doi.org/10.1108/JMLC-04-2014-0012
[3] Betz, M., O’Connell, L., and Shepard, J. M. (1989). Journal of Business Ethics, vol. 8, no. 5, pp. 321–324. Retrieved from: https://doi.org/10.1007/BF00381722.
[4] Brink, W. D. and Porcano, T. M. (2016). The impact of culture and economic structure on tax morale and tax evasion: A country-level analysis using SEM, in John Hasseldine (ed.) Advances in Taxation, vol. 23, pp. 87–123. Retrieved from: https: //doi.org/10.1108/S1058-749720160000023004
[5] Frey, B. S. and Torgler, B. (2007). Tax morale and conditional cooperation. Journal of Comparative Economics, vol. 35, no. 1, pp. 136–159. Retrieved from: https://doi.org/ 10.1016/j.jce.2006.10.006
[6] Gilligan, C. (1977). In a different voice: Women’s conception of self and of morality. Harvard Educational Review, vol. 47, no. 4, pp.481–517. Retrieved from: https://www.researchgate.net/publication/ 253543593_In_a_Different_Voice_Women’s_Conceptions_of_Self_and_of_Morality
[7] Gilligan, C. (1982). In A Different Voice: Psychological Theory and Women’s Development, pp. 24–39. Cambridge, Massachusetts: Harvard University Press. Retrieved from: https://www.researchgate.net/publication/ 275714106_In_A_Different_Voice_Psychological_Theory_and_Women’s_Development
[8] Grant, J. (1988). Women as managers: What can they offer organizations? Organizational Dynamics, vol. 16, no. 3, pp. 56–63. Retrieved from: https://doi.org/10.1016/ 0090-2616(88)90036-8
[9] Harris, K. A. (1989). Gender Ideology in Historical Reconstruction: A Case Study from the 1930s. Retrieved from: https://doi.org/10.1111/j.1468-0424.1989.tb00233.x
[10] Lueptow, L. B. (1980). Social change and sex-role change in adolescent orientations toward life, work, and achievement: 1964–1975. Social Psychology Quarterly, vol. 43, no. 1, pp. 48–59. Retrieved from: http://dx.doi.org/10.2307/3033747
[11] Macomber, J. D. (2016). The 4 Types of Cities and How to Prepare Them for the Future. Economics & Society. Retrieved from: https://hbr.org/2016/01/the-4-types-of-citiesand how-to-prepare-them-for-the-future
[12] Marriott, L. and Sim, D. (2017). Tax evasion and welfare fraud: Do punishments fit the crime or the perception of the crime? Pacific Accounting Review, vol. 29, no. 4, pp. 573–589. Retrieved from: https://doi.org/10.1108/PAR-10-2016-0094.
[13] May, K. M. and Loyd, B. H. (1994). Honesty tests in academia and business: A comparative study. Research in Higher Education, pp. 499–511.
[14] McGee, R. W. and Guo, Z. (2007). A survey of law, business and philosophy students in China on the ethics of tax evasion. Society and Business Review, vol. 2, no. 3, pp. 299–315. Retrieved from: http://dx.doi.org/10.1108/17465680710825488
[15] McGee, R. W. and Noronha, C. (2008). The ethics of tax evasion: A comparative study of Guangzhou (Southern China) and Macau opinions. SSRN Electronic Journal. Retrieved from: http://dx.doi.org/10.2139/ssrn.1015882
[16] Porcano, T. M., Tsakumis, G. T., and Curatola, A. P. (2011). Tax evasion, national cultural dimensions, and other country-structural metrics. Journal of Forensic and Investigative Accounting, vol. 3, no. 1, pp. 86–115.
[17] Salim, Z., Mychelisda, E., and Zahra, A. (2014). Pembangunan Bitung sebagai Pelabuhan Hubungan International. Jurnal Ekonomi dan Pembangunan, vol. 22, no. 2, pp. 107–177. Retrieved from: http://dx.doi.org/10.14203/JEP.22.2.2014.107-117
[18] Schminke, M. and Ambrosse, M. (1997). Asymmetric perceptions of ethical frameworks of men and women in business and nonbusiness settings. Journal of Business Ethics, vol. 16, no. 7, pp. 719–729. Retrieved from: https://doi.org/10.1023/A: 1017953626566
[19] Shaub, M. (1996). Trust and suspicion: The effects of situation and dispositional factors on auditors’ trust of clients. Behavioral Research in Accounting, vol. 8, pp. 154–174.
[20] Song, X. and Cheng, W. (2012). Perception of corruption in 36 major Chinese cities: Based on survey of 1,642 experts. Social Indicators Research, vol. 109, no. 2, pp. 211–221. Retrieved from: https://www.jstor.org/stable/23325423
[21] Statman, M. (September 2008). Countries and Culture in Behavioral Finance. CFA Institute. Retrieved from: www.cfapubs.org
[22] Torgler, B. and Valev, N. T. (2010). Gender and public attitudes toward corruption and tax evasion. Contemporary Economic Policy, vol. 28, no. 4, pp. 554–568. Retrieved from: http://doi.org/10.1111/j.1465-7287.2009.00188.x