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

Theresia Woro Damayanti, Ronny Prabowo, Usil Sis Sucahyo, Supramono Supramano
2020 Journal of Southwest Jiaotong University  
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
more » ... rceived 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 crack down on corruption cases.
doi:10.35741/issn.0258-2724.55.3.54 fatcat:3wpwplbanrganerbguli4s7uly