The Effect Of Strategic Management Accounting,  Tax Knowledge And Competitive Advantage On  Tax Compliance Through Organizational  Performance As Intervening Variables

Dhaniel Hutagalung; Yvone Augustine

doi:10.55227/ijhess.v3i1.658

Authors

Dhaniel Hutagalung Trisakti University
Yvone Augustine Trisakti University

DOI:

https://doi.org/10.55227/ijhess.v3i1.658

Keywords:

Tax Compliance, Strategic management accounting, Tax knowledge, Competitive advantage, Organizational performance

Abstract

To examine and explain the implementation of strategic management accounting, tax knowledge and competitive advantage on tax compliance mediated by organizational performance.The data collected in this study are primary data. Primary data collection was carried out by survey method using a research instrument in the form of a questionnaire. This research was conducted at companies in Jakarta, Bogor, Depok, Tangerang, Serang. The sample units are business entities and individual business actors whose scope is manufacturing. The unit of analysis is companies in Jakarta, Bogor, Depok, Tangerang, Serang, while the respondents are staff, general managers, CEOs or company owners. Data analysis used inferential statistics from partial least squares (PLS).The findings in this study indicate that strategic management accounting, tax knowledge and organizational performance have a significant direct relationship to tax compliance. While competitive advantage has no effect on tax compliance, however, it has an indirect effect through organizational performance. Thus, competitive advantage has a positive and significant effect on tax compliance mediated by organizational performance. Then strategic management accounting does not have a direct and significant influence on organizational performance. In addition, organizational performance was found not to have a mediator role, both from strategic management accounting and tax knowledge on tax compliance.The authenticity of this research is evident from the effort to include tax compliance which is indicated by an increase in the amount of tax paid to the state treasury every year in proportion to the amount of income. Therefore, in this study, a question instrument was developed related to the effect of increasing tax payments on tax compliance itself.

References

Aksoylu, S. dan Aykan, E. (2013). Effects of Strategic Management Accounting Techniques on Perceived Performance of Businesses. Journalof US-China Public Administration, 10 (10), 1004-1017.

Alexander, J.A., Weiner, B.J., dan Griffith, J. (2006). Quality Improvement and Hospital Financial Performance. Journal of Organization Behaviour, 27, 1003-1029.

Alnawayseh, M.A. (2013). The Extent of Applying Strategic Management Accounting Tools in Jordanian Banks. International Journal of Business and Management, 8 (19), 32-44.

Bhagwat, R. dan Sharma, M.K. (2007). Performance Measurement of Supply Chain Management : A Balanced Scorecard Approach. Computers dan Industrial engineering, 53, 43-62.

Cadez, S., dan Guilding, C.(2008). An Exploratory Investigation of an Integrated Contingency Model of Strategic Management Accounting. Accounting, Organizations and Society, 33(7-8), 836- 863.

Cinquini, L., dan Tenucci, A. (2006). Strategic Management Accounting: Exploring Distinctive Features and Links With Strategy. MPRA (Munich Personal RePEc Archive), 212, 1-26.

Cinquini, L., Marelli A., dan Tenucci A. (2008). An Analysis of Publishing Patterns in Accounting History Research in Italy, 1990-2004. Accounting Historians Journal, 35 (1), 1-48.

Ejere, E.I., dan Abasilim, U.D. (2012). Impact of Transactional and Transformational Leadership Styles on Organisational Performance: Empirical Evidence from Nigeria. The Journal of Commerce, 5(1), 30-41.

El-Dyasty, M.M. (2007).A Framework to Accomplish Strategic Cost Management, Mansoura University : Egypt. Gecevska, V., Chiabert, P., Anisic, S., Lombardi, F., dan Cus, F. (2010). Product Lifecycle Management Through Innovative and Competitive Business Environment. Journal of Industrial Engineering and Management, 3 (2), 323-336.

Ghafeer, N.A., Rahman, A.A., dan Mazahrih, B.J. (2014). The Impact of Target Cost Method to Strengthen the Competitiveness of Industrial Companies. International Journal of Business and Social Science, 5 (2), 250-263.

Ghatebi, M., Ramezani, E., dan Shiraz, M.A. (2013). Impact of Supply Chain Management Practices on Competitive Advantage in Manufacturing Companies of Khuzestan Province. Interdisciplinary Journal of Contemporary Research in Business, 5 (6), 269-274.

Hansen, D.R., dan Mowen, M.M. (2006). Cost Management : Accounting and Control. Thomson South-Western.

Hernaus, T., Skerlavaj. M., dan Dimovski, V. (2008). Relationship Between Organisational Learning And Organisational Performance: The Case Of Croatia. Transformations in Business & Economics, 7 (2), 32-48.

Jagtap, K.N. (2013). Life Cycle Costing-A Tool For Strategic Management accounting-A Case Study. Tactful Management Research Journal, 1, 1-3.

Jaju, S.B., dan Lakhe, R.R. (2009). Quality Cost in a Manufacturing Industry : A Gateway for Improvement. International Journal of Applied Engineering Research, 945-954. Kalicanin, D. dan Knezevic, V. (2013). Activity Based Costing As An Information Basis For An Efficient Strategic Management Process. Economic Analysis, 108 (197), 95.

Kaplan, R. S., dan Norton, D. P. (1992). The Balanced Scorecard – Measure That Drive Performance. Harvard Business Review, 70 (1), 71-79.

Kirlioglu, H. dan Cevik, Z. (2013). Measuring and Reporting Cost of Quality in a Turkish Manufacturing Company : A Case Study in Electric Industry. Journal of Economic and Social Studies, 3 (2), 87-100.

Kumar, K., Subramanian, R., dan Standholm, K. (n.d.). Market Orientation and Performance: Does Organizational Strategy Matter? Journal of Applied Business Research, 18 (1), 37-49.

Majeed, S. (2011). The Impact of Competitive Advantage on Organizational Performance. European Journal of Business and Management, 3 (4), 191-196.

Porter M.E. (1985). Creating and Sustaining Superior Performance : Competitive Advantage. New York : Free Press.

Reed, R., Lemak, D.J., dan Mero, N.P. (2000).Total Quality Management and Sustainable Competitive Advantage. Journal of Quality Management, 5 (26), 5-26.

Saaydah, M.I. dan Khatatneh, W.R. (2014). The Level of Adoption of Some Recent Cost Management Tools and the Perceived Effect on the Performance of Jordanian Manufacturing Companies. Global review of accounting and Finance, 5 (1), 52-75.

Shokouhian R., Arasteh, A.S., dan Dalfard, V.M. (2011). Product Life-Cycle Costing in Management and Industrial Accounting. Journal of Basic and Applied Science Research, 1(12), 3033-3038.

The International School of Management (2012). Available at: www.ism.edu.

Tuan, N.P. dan Yoshi, T. (2010). Organisational Capabilities, Competitive Advantage and Performance in Supporting Industries in Vietnam. Asian Academy of Management Journal, 15 (1), 1-21.

Voola, R., dan O’Cass, A. (2008). Implementing Competitive Strategies : The Role of Responsive and Proactive Market Orientations. European Journal of Marketing, 44 (1), 245-266.

Zaman, M. (2009). The Impact Of Activity Based Costing On Firm Performance: The Australian Experience. International Review of Business Research Papers, 5 (4), 200-208.

Undang-Undang Nomor 16 Tahun 2009 tentang Ketentuan Umum dan Tata Cara Perpajakan https://www.pajak.go.id/id/pajak

Undang-undang Republik Indonesia No 11 Tahun 2016 Tentang Pengampunan Pajak.

Waluyo, Teguh Muji, 2010. “Pengaruh Return on Asset, Leverage, Ukuran Perusahaan, Kompensasi Rugi Fiskal

Waluyo. 2008. Perpajakan Indonesia Edisi kedelapan Buku satu. Jakarta: Penerbit Salemba Empat Waluyo. 2009. Akuntansi Pajak Edisi 2 Cetakan Pertama. Jakarta: Salemba Empat

Peraturan Menteri Keuangan 74/PMK.03/2012 tentang tata cara penetapan wajib pajak dengan kriteria tertentu dalam rangka pengembalian pendahuluan kelebihan pembayaran pajak