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All Journal Journal Research of Social Science, Economics, and Management
Sintia Wati, Dwi
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Environmental Science

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Facing or Retreating? Evaluating The Impact of Corruption, Financial Access, and Gender on Corporate Tax Compliance Ainun Nisa, Safira; Sintia Wati, Dwi; Syifaudin, Ahmad
Journal Research of Social Science, Economics, and Management Vol. 4 No. 2 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i2.691

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.
Co-Authors Ahmad Syifaudin Ainun Nisa, Safira