The role of tax education in supply chain management a case of Indonesian supply chain companies

Saudi, M. H. M.; Sinaga, H. O.; Roespinoedji, D. S.

doi:10.17512/pjms.2018.18.2.23

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Tytuł artykułu

The role of tax education in supply chain management a case of Indonesian supply chain companies

Autorzy

Saudi M. H. M. , Sinaga H. O. , Roespinoedji D. S.

Treść / Zawartość

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DOI

10.17512/pjms.2018.18.2.23

Warianty tytułu

Rola edukacji podatkowej w zarządzaniu łańcuchem dostawy przypadek indonezyjskich firm z łańcuchami dostaw

Języki publikacji

Abstrakty

The objective of this study is to explore the role of tax education in supply chain management (SCM) among Indonesian supply chain companies. To approach this objective, the study examined the effect of awareness of tax laws and understanding of tax laws on tax compliance behaviour. After that, the collective role of awareness of tax laws, understanding of tax laws and tax compliance behaviour was examined on SCM. A quantitative research approach and cross-sectional research design was selected to carried out this study. Therefore, a survey method was preferred to collect the data. Moreover, data were collected by using simple random sampling. Those managerial employees having direct relationship with various supply chain activities were selected as the respondents to collect the primary data. A total number of two hundred (200) survey questionnaires were distributed among the respondents. All the hypotheses were supported by the current study. It was found that tax education has a significant relationship with SCM. Awareness of tax laws and understanding of tax laws supports SCM practise among Indonesian supply chain firms. Tax compliance behaviour enhances the positive effect of awareness of tax laws and understanding of tax laws on SCM. Therefore, tax compliance behaviour is a mediating variable to enhances the effect of tax education on SCM.

Celem tego badania jest analiza roli edukacji podatkowej w zarządzaniu łańcuchem dostaw (SCM) wśród indonezyjskich przedsiębiorstw łańcucha dostaw. Aby osiągnąć ten cel, w badaniu przeanalizowano wpływ znajomości przepisów podatkowych i znajomość przepisów podatkowych dotyczących zachowań podatkowych. Następnie na SCM zbadano wspólną rolę znajomości przepisów podatkowych, zrozumienia przepisów podatkowych i zachowania zgodności podatkowej. Do przeprowadzenia tego badania wybrano podejście ilościowe i przekrojowy projekt badawczy. Dlatego też preferowano metodę ankiety, aby zebrać dane. Ponadto zebrano dane za pomocą prostego losowego próbkowania. Ci pracownicy zarządowi, którzy mają bezpośredni kontakt z różnymi działaniami w łańcuchu dostaw, zostali wybrani jako respondenci do zbierania danych pierwotnych. Łączną liczbę 200 ankiet rozesłano wśród respondentów. Wszystkie hipotezy zostały poparte obecnym badaniem. Stwierdzono, że edukacja podatkowa ma znaczący związek z SCM. Znajomość przepisów podatkowych i zrozumienie przepisów podatkowych wspiera praktyki SCM wśród indonezyjskich firm zajmujących się łańcuchem dostaw. Zachowanie zgodności podatkowej zwiększa pozytywny wpływ znajomości przepisów podatkowych i znajomości przepisów podatkowych w zakresie SCM. W związku z tym zachowanie zgodności podatkowej jest zmienną pośredniczącą w celu zwiększenia wpływu edukacji podatkowej na SCM.

Słowa kluczowe

supply chain tax education tax laws awareness tax understating tax compliance behaviour

łańcuch dostaw edukacja podatkowa świadomość przepisów podatkowych zaniżanie podatków zachowanie zgodności podatkowej

Wydawca

Czestochowa University of Technology

Czasopismo

Polish Journal of Management Studies

Rocznik

2018

Tom

Vol. 18, No. 2

Strony

284--299

Opis fizyczny

Bibliogr. 49 poz., rys., tab.

Twórcy

autor

Saudi M. H. M.

haizam@widyatama.ac.id

Widyatama University

autor

Sinaga H. O.

obsatar.sinaga@unpad.ac.id

Padjajaran University, Indonesia

autor

Roespinoedji D. S.

djoko.roespinoedji@widyatama.ac.id

Widyatama University

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Uwagi

Opracowanie rekordu w ramach umowy 509/P-DUN/2018 ze środków MNiSW przeznaczonych na działalność upowszechniającą naukę (2018).

Typ dokumentu

Bibliografia

Identyfikator YADDA

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