The Relationship Between Gender, Tax Burdens, Corruption Practices, and Tax Compliance

Citation:

Damayanti, Theresia Woro, Ronny Prabowo, Usil Sis Sucahayo, and Supramono Supramano. 2020. “The Relationship Between Gender, Tax Burdens, Corruption Practices, and Tax Compliance.” Journal of Southwest Jiaotong University 55 (3): 1-13.

Authors: Theresia Woro Damayanti, Ronny Prabowo, Usil Sis Sucahayo, Supramono Supramano

Abstract:

ENGLISH ABSTRACT:
The article describes a new idea; the effect of top managers’ gender on tax compliance that is mediated by perceived tax burdens. This study also analyses the impact of perceived tax burdens on tax compliance as moderated by perceived corruption practices. Using data from the World Bank’s survey on 6,533 firms in the Association of Southeast Asian Nations countries and analyzing the data using a multiple regression analysis and Haye’s bootstrapping, the results confirm the mediating effect of perceived tax burdens on the effect of gender on tax compliance. The study also empirically shows that corruption strengthens the negative impact of perceived tax burdens on tax compliance. The contribution of this study is twofold. First, we fill in the research gap on the mediating role of perceived tax burdens and the moderating role of perceived corruption practices in the tax compliance context. Second, this study informs policymakers that they need to balance their gender equality policies with serious efforts to instill awareness on tax obligations and support anti-corruption institutions to prevent and crackdown on corruption cases. 
 
CHINESE ABSTRACT:
本文介绍了一个新的想法:高层管理人员的性别对税收合规性的影响，这是由感知的税收负 担所介导的。这项研究还分析了感知的税收负担对税收合规性的影响，这些影响是由感知的腐败 行为所调节的。使用世界银行对东南亚国家联盟国家中的 6,533 家公司进行的调查数据，并使用 多元回归分析和海耶的自举法对数据进行分析，结果证实了感知到的税收负担对性别对税收遵从 性影响的中介作用。该研究还从经验上表明，腐败加剧了人们认为税收负担对税收合规性的负面 影响。这项研究的贡献是双重的。首先，我们填补了关于税收负担的中介作用和税收合规背景下 腐败行为的调节作用的研究空白。其次，这项研究告诉决策者，他们需要在性别平等政策与认真 努力之间取得平衡，以灌输对税收义务的认识，并支持反腐败机构预防和打击腐败案件。

Keywords: gender, perceived corruption, tax compliance, perceived tax burden, 性别, 可感知的税负, 可感知的腐败, 税收合规

Topics: Corruption, Economies, Public Finance, Gender, Gendered Power Relations, Gender Equality/Inequality Regions: Asia, Southeast Asia

Year: 2020

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