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Agrippina Wiraningtyas, Agrippina
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Journal : Nusantara Science and Technology Proceedings

 1 
The Whistleblowing System, Literacy of Big Data Analytics, and Tax Avoidance: Experimental Study Agrippina Galuh Sulistyaningrum; R. Nelly Nur Apandi; Alfira Sofia
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1003

Abstract

Awareness of the existence of a system that can monitor non-compliance will certainly affect the behavior of taxpayers. Testing taxpayers' intentions to avoid taxes because of the whistleblowing system and big data analytics literacy is very relevant due to being in the era of 4.0. The purpose of this research is to find out the differences in taxpayer decisions to avoid taxes based on the whistleblowing system implemented by the Directorate General of Taxes (DJP) and big data ana-lytics literacy. The test is conducting an experimental method with a 2x2 factorial design. Researchers experimented with student respondents who consisted of several groups with certain treatments. To test the main effect and interaction effect hypotheses between the variables studied, used the Two Way ANOVA analysis technique. The results showed that the main influence and interaction proved sig-nificant or not. Taxpayers' actions in tax avoidance can be minimized when the DJP whistleblowing system runs effectively. However, there is no big data analyt-ics literacy effect on tax avoidance, and there is no interaction effect between fac-tors. The uneven literacy of big data analytics among taxpayers in Indonesia will certainly change shortly. So, the DJP should make more optimal use of advances in science and information technology to increase its tax revenue target.
Co-Authors Abbassyakhrin Ahmad Sandi Ahmad Sandi Ahyansyah, Ahyansyah Alfira Sofia Amang Ilman Amran Amran Anak Agung Putu Gede Bagus Arie Susandya Anita Rahmawati Anita Rahmawati Arif Munandar Ariyansyah Ariyansyah Asti sulistari Busran B Edi Sofyan Eka Purnamawati Erna Cahyaningsih Fariati Fariati Fery Setiawan fiani, ningsih al Haryaningsih, Haryaningsih I Ketut Widnyana I Made Wahyu Wijaya Irfan I Irma Rubianti Julkaidah Julkaidah Kasnati K Lisa Anggriani Putri Magfirah Perkasa Magfirah Perkasa Mawaddah, Sukma Mei Sulistyoningsih Miftahul Janah Muh. Nasir Muhamad Afan Muhammad Subhan Mukhlis Mukhlis Mutmainnah, Putri Ayu na, ginanti gina Nasution Nasution Ni Putu Cempaka Dharmadewi Atmaja NINGSIH, NINGSIH Nofryanti Mulya Putri Nur Apandi, R Nelly Nurfidianty Annafi Nurfidianty Annafi Nurfidianty Annafi Nurfidianty Annafi Nurfidianty Annafi, Nurfidianty Nurmaya, Alya Nursyofiatin Nursyofiatin Nurul Khairani Olahairullah, Olahairullah Putri Ayu Mutmainah Putri Ayu Mutmainnah Putri Mutmainnah Putri, Irda Aulia Putu Eka Pasmidi Ariati Ramlah Ramlah Rosnita Rosnita Rr Hawik Ervina Indiworo Ruslan Ruslan Ruslan Ruslan Sandi, Ahmad Santrianingsih Santrianingsih Silaturahmi S Sowanto Sowanto Sowanto, Sowanto Sri Bulan Sri Rahma Wati Sri Susanti Sry Agustina Sry Agustina Sry Agustina Sry Agustina Sudargo Sugiyono Sugiyono Suryani Suryani Susi dianti syahrimin imin Syarifuddin Syarifuddin Syarifuddin Syarifuddin Tusida Mulyani Ulfa Ulfa Ulfania, Ulfania Uswatun Hasanah Wahyuni Wahyuni wahyuni wahyuni Wahyuni Wahyuni Wiraningtyas Wiraningtyas Wiraningtyas, Wiraningtyas Zulkifli Zulkifli Zulkifli Zulkifli Zulkifli Zulkifli