Revealing The Socio-Cultural Perspective Of Madurese Community On Tax Avoidance In Government Agencies
DOI:
https://doi.org/10.22219/jrak.v11i3.15841Keywords:
Government Agencies, Socio-Culture, Tax AvoidanceAbstract
The purpose of this study was to obtain an overview of tax avoidance in government agencies based on the socio-cultural habits of the community. This study uses a qualitative realist ethnographic method to reveal an overview of tax avoidance in government agencies in Madura with the supplier and treasurer informants. The results obtained indicate that tax avoidance in government agencies is influenced by the cultural habit of repaying the kindness of others with kindness in kind. The habit of not being indebted for the kindness of others becomes a factor of pressure as well as a justification for tax avoidance by splitting proof of expenditure. The opportunity factor that the treasurer has as a central figure in financial management, supported by the provision of split proof of expenditure by suppliers, is a driving factor for tax avoidance in government agencies. The implication of this research is to provide an overview of the causes and modes of tax avoidance in government agencies, so that appropriate tax regulations and supervision can be formed to minimize the occurrence of tax avoidance.
Downloads
References
Al-Hadi, A., Taylor, G., & Richardson, G. (2020). Are Corruption and Firm Corporate Tax Avoidance in the U.S. Related? Review of Accounting Studies, 1–59. https://doi.org/10.1007/s11142-009-9098-3
Alharbi, S., Atawnah, N., Al Mamun, M., & Ali, M. J. (2020). Local Culture and Tax Avoidance: Evidence from Gambling Preference Behavior. Global Finance Journal, 100585, 1–50. https://doi.org/10.1016/j.gfj.2020.100585
Amalia, N., & Handayani, R. S. (2019). Budaya Nasional dan Risiko Fraud. Jurnal Reviu Akuntansi Dan Keuangan, 9(3), 360–374. https://doi.org/10.22219/jrak.v9i3.9638
Bird, R., & Davis-Nozemack, K. (2018). Tax Avoidance as a Sustainability Problem. Journal of Business Ethics, 151(4), 1009–1025. https://doi.org/10.1007/s10551-016-3162-2
Blaufus, K., Hundsdoerfer, J., Jacob, M., & Sünwoldt, M. (2016). Does Legality Matter? The Case of Tax Avoidance and Evasion. Journal of Economic Behavior & Organization, 127, 182–206. https://doi.org/10.1016/j.jebo.2016.04.002
Chen, S., Xu, L., & Jebran, K. (2021). The Effect of Confucian Culture on Corporate Tax Avoidance: Evidence from China. Economic Research-Ekonomska Istrazivanja, 34(1), 1–24. https://doi.org/10.1080/1331677X.2020.1825105
Creswell, J., & Poth, C. (2018). Qualitative Inguiry Research Design: Choosing Among Five Approaches (Fourth). SAGE Publications. Thousand Oaks, California.
Creswell, J. W., & Creswell, J. D. (2018). Research Design: Qualitative, Quantitative adn Mixed Methods Approaches (Fifth). SAGE Publications. Thousand Oaks, California.
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2019). When Does Tax Avoidance Result in Tax Uncertainty? Accounting Review, 94(2), 179–203. https://doi.org/10.2308/accr-52198
Evertsson, N. (2016). Corporate Tax Avoidance: A Crime of Globalization. Crime, Law and Social Change, 66(2), 199–216. https://doi.org/10.1007/s10611-016-9620-z
Famami, A. H., & Norsain. (2019). Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak di KPP Pratama Pamekasan. Jurnal Akademi Akuntansi, 2(2), 104–118. https://doi.org/10.22219/jaa.v2i2.10438
Guenther, D. A., Matsunaga, S. R., & Williams, B. M. (2017). Is Tax Avoidance Related to Firm Risk? Accounting Review, 92(1), 115–136. https://doi.org/10.2308/accr-51408
Harventy, G. (2016). Pengaruh Tax Avoidance Terhadap Nilai Perusahaan. Jurnal Reviu Akuntansi Dan Keuangan, 6(2), 895–906. https://doi.org/https://doi.org/10.22219/jrak.v6i2.06
Haryanti, A. D., & Amalia, F. A. (2020). Specific Anti Rule Avoidance (SAAR): How Does It Affect Tax Avoidance? Jurnal Reviu Akuntansi Dan Keuangan, 10(1), 1–8. https://doi.org/10.22219/jrak.v10i1.11083
Hien, J. (2020). Culture and Tax Avoidance: The Case of Italy. Critical Policy Studies, 1–22. https://doi.org/10.1080/19460171.2020.1802318
Inkiriwang, K. G. (2017). Perspektif Hukum Terhadap Upaya Penghindaran Pajak oleh Suatu Badan Usaha. Lex Et Societatis, 5(4), 13–18. https://doi.org/https://doi.org/10.35796/les.v5i4.16072
Korniawan, R. (2020). Opini Publik Media Massa Terhadap Masalah Penghindaran Pajak: Perbandingan Indonesia dan Irlandia. PRofesi Humas Jurnal Ilmiah Ilmu Hubungan Masyarakat, 4(2), 237–262. https://doi.org/10.24198/prh.v4i2.20108
Lederman, L. (2021). The Fraud Triangle and Tax Evasion. Indiana Legal Studies Research Paper, 398(106), 1–51. https://doi.org/10.2139/ssrn.3339558
Li, X., Cai, G., & Luo, D. (2020). GDP Distortion and Tax Avoidance in Local SOEs: Evidence from China. International Review of Economics and Finance, 69, 582–598. https://doi.org/10.1016/j.iref.2020.06.042
Merriam, S. B., & Tisdell, E. J. (2016). Qualitative Research: A Guide to Design and Implementation (Fourth). John Wiley & Sons. San Francisco, CA.
Murchison, J. M. (2010). Ethnography Essentials: Designing, Conducting, and Presenting Your Research. John Wiley & Sons. San Francisco, CA.
Perpelea, S. G., & Perpelea, M. O. (2018). The Carousel of Tax Fraud. Finance Journal, 18(20), 131–137. http://financejournal.ro/fisiere/revista/15524371713_Perpelea G si O en.pdf
Pusdiklat Pajak. (2014). Mencari Makna Pembayaran yang Terpecah Pecah dalam Pemungutan Pajak. Badan Pendidikan Dan Pelatihan Keuangan, Kementerian Keuangan. https://bppk.kemenkeu.go.id/content/berita/pusdiklat-pajak-mencari-makna-pembayaran-yang-terpecah-pecah-dalam-pemungutan-pajak--2019-11-05-24acf945/
Putra, P. D., Syah, D. H., & Sriwedari, T. (2018). Tax Avoidance: Evidence of As a Proof of Agency Theory and Tax Planning. International Journal of Research & Review, 5(9), 52–60.
Riskiyadi, M., Tarjo, & Anggono, A. (2020). Dilemma between Fraud and Tax Compliance at Government Agencies. International Colloquium Forensics Accounting and Governance (ICFAG), 1(1), 13–20.
Scipanov, M. (2017). Tax Fraud. International Scientific Conference “Strategies XXI,” 21, 424.
Sikka, P. (2015). No Accounting for Tax Avoidance. The Political Quarterly, 86(3), 427–433. https://doi.org/10.1111/1467-923X.12175
Soepriyanto, G., Zudana, A., & Linggam, P. S. (2020). Indonesian Listed Firms, Corporate Tax Avoidance, and Tax Haven: Evidence From the ICIJ Offshore Leaks Database. Jurnal Reviu Akuntansi Dan Keuangan, 10(1), 53–63. https://doi.org/10.22219/jrak.v10i1.10937
Syahrina, D., Irianto, G., & Prihatiningtyas, Y. W. (2017). Budaya Cari Untung Sebagai Pemicu Terjadinya Fraud: Sebuah Studi Etnografi. Jurnal Akuntansi Dan Pendidikan (Assets), 6(1), 73–84. https://doi.org/http://doi.org/10.25273/jap.v6i1.1294
Wang, F., Xu, S., Sun, J., & Cullinan, C. P. (2020). Corporate Tax Avoidance: A Literature Review and Research Agenda. Journal of Economic Surveys, 34(4), 793–811. https://doi.org/10.1111/joes.12347
Yaqin, M. A., & Alwiyah. (2020). Hambatan Penerapan Sanksi Pajak di KPP Pratama Pamekasan. Jurnal Akademi Akuntansi, 3(2), 163–173. https://doi.org/10.22219/jaa.v3i2.14003
Yoo, J. S., & Lee, Y. J. (2018). Nontax Country Characteristics and Tax Avoidance. SSRN Electronic Journal, 1–34. https://doi.org/https://dx.doi.org/10.2139/ssrn.3292703
Yoo, J. S., & Lee, Y. J. (2019). National Culture and Tax Avoidance of Multinational Corporations. Sustainability
(Switzerland), 11(24), 1–28. https://doi.org/10.3390/SU11246946
Downloads
Published
Issue
Section
License
Copyright (c) 2021 Moh Riskiyadi
This work is licensed under a Creative Commons Attribution 4.0 International License.
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
