National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study

The objective of this research is to present the meta-analysis results of the relationship of social norms and religiosity with tax evasion, with national culture as a moderating variable. Previous researches show mixed results of the relationship between social norms, religiosity, and tax evasion....

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Autores principales:	Sutrisno T, Muh Dularif
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2020
Materias:	hofstede’s cultural dimension meta-analysis religiosity social norms tax evasion Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/8bc48aa7c48249c895f02ae53fb56a89
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spelling	oai:doaj.org-article:8bc48aa7c48249c895f02ae53fb56a892021-12-02T14:41:50ZNational culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study2331-197510.1080/23311975.2020.1772618https://doaj.org/article/8bc48aa7c48249c895f02ae53fb56a892020-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2020.1772618https://doaj.org/toc/2331-1975The objective of this research is to present the meta-analysis results of the relationship of social norms and religiosity with tax evasion, with national culture as a moderating variable. Previous researches show mixed results of the relationship between social norms, religiosity, and tax evasion. Meta-analysis is considered a way out of saturated and inconsistent research since it provides an efficient and systematic approach to make a robust conclusion. This research synthesizes 54 results of 14 individual articles published from 1989 to 2017. This study shows three main findings. Although social norms are not effective to fight tax evasion, religiosity is a useful instrument to decrease tax evasion. Theoretically, national culture plays a pivotal role as a variable to moderate social norms with tax evasion. However, this variable can not moderate religiosity with tax evasion. These findings show that the Theory of Planned Behavior inconsistently predicts the influence of social norms on tax evasion. Practically, tax authorities should consider involving religious leaders to encourage the awareness of tax compliance and to decrease tax evasion.Sutrisno TMuh DularifTaylor & Francis Grouparticlehofstede’s cultural dimensionmeta-analysisreligiositysocial normstax evasionBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 7, Iss 1 (2020)
institution	DOAJ
collection	DOAJ
language	EN
topic	hofstede’s cultural dimension meta-analysis religiosity social norms tax evasion Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	hofstede’s cultural dimension meta-analysis religiosity social norms tax evasion Business HF5001-6182 Management. Industrial management HD28-70 Sutrisno T Muh Dularif National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study
description	The objective of this research is to present the meta-analysis results of the relationship of social norms and religiosity with tax evasion, with national culture as a moderating variable. Previous researches show mixed results of the relationship between social norms, religiosity, and tax evasion. Meta-analysis is considered a way out of saturated and inconsistent research since it provides an efficient and systematic approach to make a robust conclusion. This research synthesizes 54 results of 14 individual articles published from 1989 to 2017. This study shows three main findings. Although social norms are not effective to fight tax evasion, religiosity is a useful instrument to decrease tax evasion. Theoretically, national culture plays a pivotal role as a variable to moderate social norms with tax evasion. However, this variable can not moderate religiosity with tax evasion. These findings show that the Theory of Planned Behavior inconsistently predicts the influence of social norms on tax evasion. Practically, tax authorities should consider involving religious leaders to encourage the awareness of tax compliance and to decrease tax evasion.
format	article
author	Sutrisno T Muh Dularif
author_facet	Sutrisno T Muh Dularif
author_sort	Sutrisno T
title	National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study
title_short	National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study
title_full	National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study
title_fullStr	National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study
title_full_unstemmed	National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study
title_sort	national culture as a moderator between social norms, religiosity, and tax evasion: meta-analysis study
publisher	Taylor & Francis Group
publishDate	2020
url	https://doaj.org/article/8bc48aa7c48249c895f02ae53fb56a89
work_keys_str_mv	AT sutrisnot nationalcultureasamoderatorbetweensocialnormsreligiosityandtaxevasionmetaanalysisstudy AT muhdularif nationalcultureasamoderatorbetweensocialnormsreligiosityandtaxevasionmetaanalysisstudy
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National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study

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