Gender, Perception of Audits, Access to Finance, and Self-Assessed Corporate Tax Compliance

Sunardi, Sunardi and Damayanti, Theresia Woro and Supramono, Supramono and Hermanto, Yustinus Budi (2022) Gender, Perception of Audits, Access to Finance, and Self-Assessed Corporate Tax Compliance. Journals Economies, 10 (3). pp. 1-12. ISSN 2227-7099

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Abstract

This study explores the influence of financial statement audits on tax compliance directly
and indirectly through access to finance, and it examines gender roles to improve tax compliance
through access to finance and financial statement audits. The sample for this study consisted of 45,504
businesses located in developing countries, as determined by The World Bank Enterprise Survey
2006–2018. The primary findings of this study demonstrate that the audit of financial statements has a
positive impact on tax compliance through access to finance. Another result is that firms with female
top managers are more likely to comply with their tax obligations than those with male top managers.
The key to improving tax compliance is that policymakers should encourage financial institutions to
provide more significant opportunities for companies that audit financial statements to access larger
amounts of capital and faster disbursement of funds. Firms should provide greater opportunities
for women to occupy positions as top managers. It is the company’s responsibility to promote
gender sharing programs, particularly for the human resources department. Our study integrates
the concepts of financial statement audits, access to finance, and the gender of firm managers into a
model to predict how firms comply with their tax obligations.

Item Type:	Article
Uncontrolled Keywords:	tax compliance; financial statement audits; access to finance; gender top manager gender
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Prodi Manajemen
Depositing User:	Yustinus Budi Hermanto
Date Deposited:	14 Mar 2022 02:16
Last Modified:	28 Oct 2022 08:46
URI:	https://repositori.ukdc.ac.id/id/eprint/1051

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