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Author: Alfa Rahmiati

Affiliation: Airlangga University, Indonesia

Keyword(s): Taxation Experiment, Effort Allocation, Task Performance

Abstract: As the AEC (Asean Economic Community) starts to be applied in the ASEAN region, there are changes in the domestic and global tax landscape. Domestic tax issues suddenly become global and addressed by many countries in the ASEAN. Particularly, Indonesia is challenged to be competitive and to improve the capacity of its tax administrative officers and employees because, during the AEC era, the ASEAN market will be looking for tax experts who are ready to work and apply their tax knowledge directly. We argue in this paper that the method of effort allocation in doing taxation clerical tasks can influence one’s task performance. We perform an experiment that focuses on two questions. First, does effort allocation influence task performance in taxation? Second, how can we explain this influence? We conduct the experiment on accounting students as a surrogate for tax experts. We report a result that shows there are no significant differences between the subjects’ performance under both eff ort allocation methods to do some taxation tasks. Overall, this result could contribute to many companies mainly for strategic or policy formulation in doing taxation clerical tasks. Some suggestions about avenues for future research are also presented. (More)

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Paper citation in several formats:
Rahmiati, A. (2018). Effort Allocation in Taxation Task: An Effort Experiment. In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - JCAE Symposium; ISBN 978-989-758-339-1; ISSN 2184-3619, SciTePress, pages 469-474. DOI: 10.5220/0007017004690474

@conference{jcae symposium18,
author={Alfa Rahmiati.},
title={Effort Allocation in Taxation Task: An Effort Experiment},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - JCAE Symposium},
year={2018},
pages={469-474},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007017004690474},
isbn={978-989-758-339-1},
issn={2184-3619},
}

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - JCAE Symposium
TI - Effort Allocation in Taxation Task: An Effort Experiment
SN - 978-989-758-339-1
IS - 2184-3619
AU - Rahmiati, A.
PY - 2018
SP - 469
EP - 474
DO - 10.5220/0007017004690474
PB - SciTePress

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