Tax Apparatus Negotiation Behavior in Resolving Tax Disputes: An Experimental Examination

Fauzan Misra () and Rahmat Kurniawan
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Fauzan Misra: Universitas Andalas, Department of Accounting, Faculty of Economics and Business
Rahmat Kurniawan: Universitas Andalas, Department of Accounting, Faculty of Economics and Business

A chapter in Proceedings of the International Conference on Entrepreneurship, Leadership and Business Innovation (ICELBI 2022), 2023, pp 273-289 from Springer

Abstract: Abstract This study examines the influence of the supervisor's pressure and the negotiation partner's objective on tax staff negotiation behavior and his confidence in the decision. To accomplish this purpose, study participants completed a tax negotiation task in a 2x2 between-subject design. The experiment used a web-based instrument that involved 60 tax apparatus from many local governments. The result reveals that tax apparatuses tend to waive their audit findings when negotiating with a tax consultant who exhibits high concern-for-other than when dealing with a tax consultant with a low concern-for-other. They also show a higher confidence level concerning their decision while dealing with tax consultants who show a higher concern for others. Further, the tax apparatus shows a higher confidence when their initial position about the partners’ negotiation proposal differs from their supervisor's opinion. These findings imply the importance of knowing the negotiation partners’ objectives and the supervisor's position on the proposal.

Keywords: Confidence; Negotiation; Disputes; Waive (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-350-4_26

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DOI: 10.2991/978-94-6463-350-4_26

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