The Effect Of Strategic Management Accounting, Tax Knowledge And Competitive Advantage On Tax Compliance Through Organizational Performance As Intervening Variables

Dhaniel Hutagalung, Yvone Augustine, Trisakti University
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Abstract

To examine and explain the implementation of strategic management accounting, tax knowledge and competitive advantage on tax compliance mediated by organizational performance.The data collected in this study are primary data. Primary data collection was carried out by survey method using a research instrument in the form of a questionnaire. This research was conducted at companies in Jakarta, Bogor, Depok, Tangerang, Serang. The sample units are business entities and individual business actors whose scope is manufacturing. The unit of analysis is companies in Jakarta, Bogor, Depok, Tangerang, Serang, while the respondents are staff, general managers, CEOs or company owners. Data analysis used inferential statistics from partial least squares (PLS).The findings in this study indicate that strategic management accounting, tax knowledge and organizational performance have a significant direct relationship to tax compliance. While competitive advantage has no effect on tax compliance, however, it has an indirect effect through organizational performance. Thus, competitive advantage has a positive and significant effect on tax compliance mediated by organizational performance. Then strategic management accounting does not have a direct and significant influence on organizational performance. In addition, organizational performance was found not to have a mediator role, both from strategic management accounting and tax knowledge on tax compliance.The authenticity of this research is evident from the effort to include tax compliance which is indicated by an increase in the amount of tax paid to the state treasury every year in proportion to the amount of income. Therefore, in this study, a question instrument was developed related to the effect of increasing tax payments on tax compliance itself.
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战略管理会计、税收知识和竞争优势对税收合规的影响——以组织绩效为中介变量
考察和解释战略管理会计实施、税务知识和竞争优势对税务合规的中介作用。本研究收集的数据为原始数据。主要数据收集是通过问卷调查的方式进行的。这项研究是在雅加达,茂物,德薄,丹格朗,雪朗的公司进行的。样本单位是业务实体和范围为制造业的单个业务参与者。分析单位是雅加达,茂物,德薄,丹格朗,雪朗的公司,而受访者是员工,总经理,首席执行官或公司所有者。数据分析采用偏最小二乘(PLS)的推理统计。本研究发现,战略管理会计、税务知识和组织绩效对税务合规有显著的直接关系。然而,竞争优势对税收合规性没有影响,但它通过组织绩效产生间接影响。因此,竞争优势对组织绩效中介的纳税合规具有显著的正向影响。那么战略管理会计对组织绩效并没有直接和显著的影响。此外,从战略管理会计和税务知识两方面都发现组织绩效对税务合规不具有中介作用。这项研究的真实性是显而易见的,从努力包括税收合规,这是由每年支付给国库的税额与收入成比例的增加所表明的。因此,在本研究中,开发了一个与增加纳税对税收合规本身的影响有关的问题工具。
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