Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes
2020: Proceedings IAPA Annual Conference

Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes

Ahmad, Jamaluddin (Unknown)
Hardianti, Hardianti (Unknown)
Firmansya, Firmansya (Unknown)
Hamid, Hariyanti (Unknown)
Erfina, Erfina (Unknown)



Article Info

Publish Date
17 Dec 2020

Abstract

This study aims to identify and explain tax literacy and leadership agility at the awareness of indigenous peoples in paying taxes. Based on the report, land and building taxes' income is still low for the indigenous peoples of "towani tolotang" South Sulawesi. The research method used is descriptive qualitative with the Nvivo-12 plus program's help by taking a sample of 55 respondents of the traditional leader "uwwa" who spread to the community. Data collection techniques through in-depth interviews and documentation. The results showed that the level of tax literacy has a significant effect on the level of awareness of paying taxes. Its influence is strengthened by applying leadership agility in the form of sensitivity, leadership unity, and resource fluidity. The implication is that with a high level of tax literacy involving leadership agility, the level of awareness of paying taxes will also be higher. The importance of this research is to increase public awareness of paying taxes, although the limitations of this research are on indigenous peoples.

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Journal Info

Abbrev

proceedings

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Over the last ten years, the world has been gripped by rapid, wide ranging changes. The world today is a society that is experiencing and living a new world order, which many today refer to as the “global and digital society”. Rapid advancements in information technology have made territorial ...