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Do Dissemination And Risks Increase The Willingness To Disclose Assets?

Author

Listed:
  • Isti Rahayu
  • Shofi Yasmina Ruhin

    (Accounting Department, Universitas Islam Indonesia, Yogyakarta, Indonesia
    Accounting Department, Universitas Islam Indonesia, Yogyakarta, Indonesia)

Abstract

This research aims to find out the influence of taxpayers’ knowledge on the willingness to disclose assets strengthened by dissemination and risks of sanction impositions. The research sample is the taxpayers listed in the tax office. A total sample of 103 taxpayers was taken using convenience sampling method. Tests were carried out using moderated regression analysis. The research findings reveal that taxpayers’ knowledge has a positive influence on the willingness to disclose assets, the risks of sanction impositions moderate the influence of taxpayers’ knowledge on the willingness to disclose assets, while dissemination does not moderate the influence of taxpayers’ knowledge on the willingness to disclose assets. Therefore, an increase in taxpayers’ knowledge is needed, primarily on tax sanctions as it is evident to strengthen the influence of taxpayers’ knowledge on the willingness to disclose assets.

Suggested Citation

  • Isti Rahayu & Shofi Yasmina Ruhin, 2019. "Do Dissemination And Risks Increase The Willingness To Disclose Assets?," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(3), pages 145-152, May.
    • Handle: RePEc:uii:jcauii:v:1:y:2019:i:3:p:145-152
    DOI: 10.20885/jca.vol1.iss3.art2
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    References listed on IDEAS

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    1. Neni Meidawati & Muhammad Nurul Azmi, 2019. "Factors Influencing The Compliance Of Taxpayers," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(1), pages 26-37, January.
    2. Daniel Kahneman & Amos Tversky, 2013. "Prospect Theory: An Analysis of Decision Under Risk," World Scientific Book Chapters, in: Leonard C MacLean & William T Ziemba (ed.), HANDBOOK OF THE FUNDAMENTALS OF FINANCIAL DECISION MAKING Part I, chapter 6, pages 99-127, World Scientific Publishing Co. Pte. Ltd..
    3. Neni Meidawati & Muhammad Nurul Azmi, 2019. "Factors influencing the compliance of taxpayers," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(1), pages 26-37.
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    More about this item

    Keywords

    PAS-Final; dissemination; risks.;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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