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{"id":15490,"date":"2021-07-20T10:11:15","date_gmt":"2021-07-20T07:11:15","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=15490"},"modified":"2021-11-24T12:28:40","modified_gmt":"2021-11-24T10:28:40","slug":"factors-affecting-tax-evasion-intention","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/factors-affecting-tax-evasion-intention\/","title":{"rendered":"Ramzuni G., Azwardi, Gannichenko T., Fuadah L. Factors Affecting Tax Evasion Intention During Pandemic"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification<\/strong>: H26; H71; L78; M12; M41<\/i>
\n<\/span><\/td>\n		DOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V27(2021)-21<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]<\/p>\n

Ramzuni Genta<\/b>, Magister Student, Faculty of Economics, Sriwijaya University, Indonesia<\/span><\/p>\n

ORCID ID:<\/strong> 0000-0002-8761-5838<\/span><\/a>
\ne-mail:<\/strong> genta.ramz@gmail.com<\/span><\/a><\/p>\n

Azwardi, <\/b>Associate Professor, Faculty of Economics, Sriwijaya University, Indonesia<\/span><\/p>\n

ORCID ID:<\/strong> 0000-0003-0066-2445<\/span><\/a>
\ne-mail:<\/strong> azwardi_unsri@yahoo.com<\/a><\/p>\n

Fuadah Luk Luk<\/b>, Associate Professor, Faculty of Economics, Sriwijaya University, Indonesia<\/span><\/p>\n

ORCID ID:<\/strong> 0000-0003-2163-9471<\/span><\/a>
\ne-mail:<\/strong> lukluk_fuadah@unsri.ac.id<\/span><\/a><\/p>\n

<\/h2>\n

Factors Affecting Tax Evasion Intention During Pandemic<\/h2>\n

 <\/p>\n

Abstract Introduction.<\/strong> Tax evasion is the act of active resistance from taxpayers to minimize or eliminate tax payment obligations. During COVID 19 pandemic situation, the increase of tax evasion will reduce tax income, so that the causes and solutions must be identified. This study uses primary data in the form of respondents’ responses to the statements in the questionnaire. The samples of this study are 127 taxpayers\u2019 who are located in Palembang and have a wholesale and retail trade, repair, and maintenance of cars and motorbikes business classification. The hypotheses of this study are tested using Partial Least Square.<\/p>\n

Purpose.<\/strong> This study aims to determine the factors affecting taxpayers\u2019 intention to engage in tax evasion during pandemic using the Theory of Planned Behavior framework, namely the effect of taxpayers\u2019 attitude toward tax evasion which is represented by tax morale, social norms, and perceived behavioral control which is represented by tax authority supervision toward taxpayers.<\/p>\n

Results.<\/strong> The results show that in a pandemic situation, taxpayers\u2019 intention to engage in tax evasion is decreased as tax morale, social norms, and supervision by tax authorities increased. However, only tax morale and supervision by the tax authorities significantly affect taxpayers\u2019 intention to engage in tax evasion during a pandemic situation, while social norms\u2019 effect is insignificant.<\/p>\n

Conclusion.<\/strong> The result implied that the tax agency is expected to include taxation in the educational curriculum, implement the Whistleblowing System with appropriate rewards and punishments, and improve coordination with third parties in the framework of supervision. Although uses a small number of samples and has the possibility of high subjectivity in respondents’ answers, this study has been able to describe the possible factors that cause a change in taxpayers\u2019 behavior during a pandemic situation, especially their intention to engage in tax evasion, using Theory of Planned Behavior framework as consideration for tax authorities to establish evidence-based policies of taxation during a pandemic situation.<\/p>\n

Keywords:<\/strong> Theory of Planned Behavior; tax morale; social norms; tax authority supervision; tax evasion; pandemic situation.<\/p>\n

References:<\/strong><\/p>\n

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    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received: <\/strong>04\u00a0May 2021<\/span><\/strong><\/p>\n

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    Ramzuni G., Azwardi, Gannichenko T., Fuadah L. (2021). Factors Affecting Tax Evasion Intention During Pandemic. Modern Economics<\/em>, 27(2021), 152-157. DOI: https:\/\/doi.org\/10.31521\/modecon.V27(2021)-21.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: H26; H71; L78; M12; M41 DOI: https:\/\/doi.org\/10.31521\/modecon.V27(2021)-21 [\/vc_column_text][vc_column_text] Ramzuni Genta, Magister Student, Faculty of Economics, Sriwijaya University, Indonesia ORCID ID: 0000-0002-8761-5838 e-mail: genta.ramz@gmail.com Azwardi, Associate Professor, Faculty of Economics, Sriwijaya University, Indonesia ORCID ID: 0000-0003-0066-2445 e-mail: azwardi_unsri@yahoo.com Fuadah Luk Luk, Associate Professor, Faculty of Economics, Sriwijaya University, Indonesia ORCID ID: 0000-0003-2163-9471 e-mail:
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