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Analyzing Ethnic Chinese Tax Evasion Behavior from Ethical and Government Trust Perspectives

Year: 2025

Type: article

Abstract: This study seeks to identify the determinants of tax evasion among MSMEs owned by Ethnic Chinese in the DI Yogyakarta region. The ethnic diversity in Indonesia may foster divergent perspectives on taxation, posing challenges in the enforcement of tax legislation. This study employs Structural Equation Modelling (SEM) for data analysis. This study surveyed 80 respondents from Ethnic Chinese MSMEs, revealing that trust in the government and patriotism do not influence tax evasion intentions, however ethics do impact tax evasion intentions, and faith in the government can enhance patriotism. While trust in government may enhance patriotism, patriotism alone is insufficient to diminish intents of tax cheating. This study demonstrates that an individual's choice to engage in tax fraud is shaped by their internal moral principles rather than external perceptions of achievement

Source: Jurnal Riset Akuntansi dan Keuangan

DOI: 10.17509/jrak.v13i1.80783

Authors: Paskah Enjel Laoli, Dielanova Wyni Yuanita

Institution: Duta Wacana Christian University

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4410171444

FWCI:

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