Facing or Retreating? Evaluating The Impact of Corruption, Financial Access, and Gender on Corporate Tax Compliance

Authors

  • Safira Ainun Nisa Universitas Swadaya Gunung Jati Cirebon
  • Dwi Sintia Wati Universitas Swadaya Gunung Jati Cirebon
  • Ahmad Syifaudin Universitas Swadaya Gunung Jati Cirebon

DOI:

https://doi.org/10.59141/jrssem.v4i2.691

Keywords:

tax compliance;, corruption;, financial access;, gender

Abstract

This study investigates how corruption,  financial access, and gender affect tax compliance. 52 nations' worth of World Bank Survey data from 2019 to 2023 are used in this analysis. This investigation's results demonstrate that corruption positively impacts tax compliance. The second conclusion is that money availability improves tax compliance. The conclusion is that tax compliance has no benefit from having female senior managers. The keys to increasing tax compliance are avoiding dishonest behavior, paying taxes cooperatively, and allowing businesses to obtain financing. Our study incorporates the gender of firm managers, access to financing, and corruption into a model to forecast how enterprises will comply.

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Published

2024-09-17

How to Cite

Ainun Nisa, S. ., Sintia Wati, D. ., & Syifaudin, A. (2024). Facing or Retreating? Evaluating The Impact of Corruption, Financial Access, and Gender on Corporate Tax Compliance. Journal Research of Social Science, Economics, and Management, 4(2), 263–274. https://doi.org/10.59141/jrssem.v4i2.691

Issue

Vol. 4 No. 2 (2024): Journal Research of Social Science, Economics, and Management (Spesial Issue)

Section

Articles

License

Copyright (c) 2024 Safira Ainun Nisa, Dwi Sintia Wati, Ahmad Syifaudin

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