Idioma:

Perceived income adequacy, family support, financial anxiety, and tax non-compliance of Indonesian working women during the Covid-19 pandemic

Asmoro, Priandhita Sukowidyanti

Verslas: teorija ir praktika, 2023-01, Vol.24 (1), p.123-136

Vilnius: Vilnius Gediminas Technical University

Texto completo disponível

Citações Citado por

Enviar para

Título:
Perceived income adequacy, family support, financial anxiety, and tax non-compliance of Indonesian working women during the Covid-19 pandemic
Autor: Asmoro, Priandhita Sukowidyanti
Assuntos: Anxiety ; Business Economy / Management ; Compliance ; COVID-19 ; Epidemics ; Family ; Family and social welfare ; family support ; Female employees ; financial anxiety ; Fiscal Politics / Budgeting ; Health and medicine and law ; Indonesia ; Labor relations ; Micro-Economics ; Pandemics ; perceived income adequacy ; Protection and preservation ; Public Finances ; Social support ; Socio-Economic Research ; Surveys ; tax non-compliance ; Tax planning ; Tax policy ; Taxpayer compliance ; Working women
É parte de: Verslas: teorija ir praktika, 2023-01, Vol.24 (1), p.123-136
Descrição: 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.
Editor: Vilnius: Vilnius Gediminas Technical University
Idioma: Inglês;Alemão;Lituano

Voltar para lista de resultados

Anterior Resultado 2 Avançar Ir para próxima página

Realização: Logos de Redes Sociais:

Perceived income adequacy, family support, financial anxiety, and tax non-compliance of Indonesian working women during the Covid-19 pandemic

Asmoro, Priandhita Sukowidyanti

Vilnius: Vilnius Gediminas Technical University

Buscando em bases de dados remotas. Favor aguardar.