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

Gender, Perception of Audits, Access to Finance, and Self-Assessed Corporate Tax Compliance
type: AcademicArticle
type: Article
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.
date: 2022
volume: 10
issue: 65
is part of: Economies
status: peerReviewed
status: published
author list: authors
type: EPrint
type: ArticleEPrint
is part of: repository
has document: Gender, Perception of Audits, Access to Finance, and Self-Assessed Corporate Tax Compliance (Text)
has document: Gender, Perception of Audits, Access to Finance, and Self-Assessed Corporate Tax Compliance (Other)
subject: HG Finance
subject: HJ Public Finance
subject: HQ The family. Marriage. Woman

Gender, Perception of Audits, Access to Finance, and Self-Assessed Corporate Tax Compliance (Text)
type: Document
has file: 30_ 2022_Gender,_Perception_of_Audits,_.pdf
has part: 30_ 2022_Gender,_Perception_of_Audits,_.pdf

Gender, Perception of Audits, Access to Finance, and Self-Assessed Corporate Tax Compliance (Text)
type: Document
has file: 30_Hasil Cek Plagiasi.pdf
has part: 30_Hasil Cek Plagiasi.pdf

MDPI
type: Organization

Economies
type: Collection
issn: 22277099

Supramono Supramono
type: Person
given name: Supramono
family name: Supramono

Theresia Woro Damayanti
type: Person
given name: Theresia Woro
family name: Damayanti

Yustinus Budi Hermanto
type: Person
given name: Yustinus Budi
family name: Hermanto

Sunardi Sunardi
type: Person
given name: Sunardi
family name: Sunardi

Gender, Perception of Audits, Access to Finance, and Self-Assessed Corporate Tax Compliance (Other)
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HTML Summary of #3257 Gender, Perception of Audits, Access to Finance, and Self-Assessed Corporate Tax Compliance
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primary topic: Gender, Perception of Audits, Access to Finance, and Self-Assessed Corporate Tax Compliance

HG Finance
type: Concept

HJ Public Finance
type: Concept

HQ The family. Marriage. Woman
type: Concept