Gede Adi Yuniarta and I. Gusti Ayu Purnamawati
This paper aims to analyze the role of spiritual, psychological and social dimensions of business taxpayer compliance in micro small and medium enterprises. Tax compliance is an…
Abstract
Purpose
This paper aims to analyze the role of spiritual, psychological and social dimensions of business taxpayer compliance in micro small and medium enterprises. Tax compliance is an ideal condition for taxpayers who meet tax regulations and report income accurately and honestly. However, the reality in Indonesia shows the voluntary compliance level to the community is still low. This is reflected in the amount of state tax revenue compared to gross domestic product.
Design/methodology/approach
The location of the study was conducted on taxpayers of micro small and medium enterprises in Bali Province. The type of data used in this study is quantitative data with primary data sources in the form of questionnaires to 100 business taxpayers. Data analysis uses multiple linear regression.
Findings
The results showed that money ethics (as a psychological dimension) and tax socialization (as a social dimension), did not significantly influence tax compliance. Karma phala (as a spiritual dimension) has a positive and significant effect on business taxpayers’ compliance. When an individual's behavior has reflected commitment in their religion philosophy, it is expected to be a control of deviant behavior and good behavior in taxation obligations. In the future, it will be able to prevent deviations from perversion and universal undesirable.
Research limitations/implications
Research is only limited to entrepreneurs who are in the micro small and medium business sector, so it is still lacking in representing the public opinions, especially business people in businesses whose scope is wider. In addition, the variables used in this study are still not maximized, one can add more variables, one of which is tax modernization.
Originality/value
Consideration of spirituality dimension use because it is part of individual character formation in attitude and behavior. The psychological and spiritual dimensions include the human behavior theories development that integrate aspects of spirituality to shape human behavior as a whole with a comprehensive perspective, especially religious philosophy through the enforcement of karma phala laws to realize compliance and fulfillment of tax obligations with full responsibility.
Details
Keywords
Victor Silva Corrêa, Fernanda Regina da Silva Brito, Rosileine Mendonça de Lima and Maciel M. Queiroz
Despite the increase in female entrepreneurship literature, very few studies exist that systematize the extant literature, especially in emerging and developing countries. This…
Abstract
Purpose
Despite the increase in female entrepreneurship literature, very few studies exist that systematize the extant literature, especially in emerging and developing countries. This article fills part of this gap; it maps, categorizes and groups the objectives, theoretical approaches and research methods on female entrepreneurship conducted in one or more of the 155 emerging and developing countries.
Design/methodology/approach
A systematic literature review (SLR) was conducted, using Scopus and Web of Science, over a 10-year timeframe (2010–2020). Out of 465 papers, 77 were selected for content analysis.
Findings
Most articles focus on understanding women entrepreneurs' challenges, the factors affecting their entrepreneurial performance and encouraging entrepreneurship. Qualitative research was found to be the predominant approach, while mixed studies appeared less frequently.
Practical implications
This paper sheds light on female entrepreneurship characteristics, including business competence, performance and entrepreneurial orientation. Further, it can help female entrepreneurs to recognize the most relevant aspects regarding performance, the essential driving factors and entrepreneurial motivations, among others.
Originality/value
First, this paper groups the objectives and the theoretical and methodological approaches that guide female entrepreneurship research. Second, it identifies distinct gaps, grouped and explored using unpublished thematic categories. Finally, the authors propose an extensive future research agenda regarding female entrepreneurship in emerging and developing countries.