Effort Allocation in Taxation Task: An Effort Experiment

Alfa Rahmiati

2018

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 effort 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.

Paper Citation

in Harvard Style

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 - Volume 1: JCAE Symposium, ISBN 978-989-758-339-1, pages 469-474. DOI: 10.5220/0007017004690474

in Bibtex Style

@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 - Volume 1: JCAE Symposium,},
year={2018},
pages={469-474},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007017004690474},
isbn={978-989-758-339-1},
}

in EndNote Style

TY - CONF

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