Sikap Terhadap Cukai dari Perspektif Gender (Gender Differences of Attitudes Towards Taxation)

Abstract

This research note attempts to look into gender differences of attitudes towards taxation. Many research on attitudes focus on gender issues as an important subject due to its perceived differences. Gender differences are believed to influence ethical behavior as many researchers find that women are more ethical than men in decision-making. However, the finding of this research shows that there is no difference in terms of gender in attitudes towards taxation based on three tested attitudes constructs. The result shows that there are no attitude differences between male and female on the tax issues, therefore gender differences factor can be ignored in the context of tax planning by the state.

ABSTRAK

Nota penyelidikan ini cuba meninjau perbezaan sikap individu terhadap cukai di antara gender. Dalam kebanyakan kajian berkenaan sikap, isu gender telah menjadi satu subjek yang penting disebabkan perbezaan-perbezaan yang dianggap terlahir olehnya. Perbezaan gender juga dipercayai mempengaruhi perlakuan etika di mana kebanyakan hasil kajian lepas mendapati wanita lebih beretika dalam pembuatan keputusan berbanding lelaki. Walau bagaimanapun, hasil kajian ini mendapati tidak terdapat perbezaan dari perspektif gender berkaitan sikap terhadap cukai berdasarkan tiga konstruk sikap yang diuji. Hasil kajian ini menggambarkan tiada perbezaan sikap terhadap isu-isu cukai di antara lelaki dan wanita. Maka, faktor perbezaan gender boleh diabaikan dalam konteks perancangan cukai oleh negara.