Perceived income adequacy, family support, financial anxiety, and tax non-compliance of Indonesian working women during the Covid-19 pandemic
Abstract
In high-risk situations like the Covid-19 epidemic, it is believed that perceived income adequacy, family support,financial anxiety, and tax non-compliance have a strong relationship. This study applies the Conservation of Resources (COR) theory in building research models to fill gaps in previous research. According to the COR theory, individuals safeguard the quality and quantity of their financial resources by avoiding threats to their existence, including taxes. Thus, maintaining limited financial resources during the Covid-19 pandemic to meet needs and wants leads to tax avoidance.The cross-sectional data were collected using an online survey and analyzed using the PLS-based SEM technique. Purposive sampling was used to identify 371 Indonesian working women for the study sample. The study’s findings confirmed that perceived income adequacy for current needs and wants and perceived family support directly impact financial anxiety. However, this study can only demonstrate the direct effect of perceived income adequacy for current wants and tax non-compliance. Financial anxiety has also been proven to mediate the relationship between the three exogenous factors and tax non-compliance. This study can strengthen the concept of COR theory, which has never been used to investigate tax non-compliance behaviour and can be considered by authorities to design tax policies that take gender into account to achieve tax compliance.
Keyword : perceived income adequacy, family support, financial anxiety, tax non-compliance, working women, Covid-19, conservation of resources theory
How to Cite
Asmoro, P. S. (2023). Perceived income adequacy, family support, financial anxiety, and tax non-compliance of Indonesian working women during the Covid-19 pandemic. Business: Theory and Practice, 24(1), 123–136. https://doi.org/10.3846/btp.2023.17306
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
Ahamed, A. F. M. (2021). COVID-19 induced financial anxiety and subjective well-being among the Bangladeshi middle class: The effects of demographic conditions. International Journal of Happiness and Development, 7(2), 142–158. https://doi.org/10.1504/IJHD.2022.124893
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3–4), 323–328. https://doi.org/10.1016/0047-2727(72)90010-2
Alm, J., Blaufus, K., Fochmann, M., Kirchler, E., Mohr, P., Olson, N. E., & Torgler, B. (2020). Tax policy measures to combat the SARS-CoV-2 pandemic and considerations to improve tax compliance: A behavioral perspective (WU International Taxation Research Paper Series No. 2020-10). SSRN. https://doi.org/10.2139/ssrn.3692370
Alnazly, E., Khraisat, O. M., Al-Bashaireh, A. M., & Bryant, C. L. (2021). Anxiety, depression, stress, fear and social support during COVID-19 pandemic among Jordanian healthcare workers. Plos One, 16(3), e0247679. https://doi.org/10.1371/journal.pone.0247679
Alvarado, P. A. L. (2021). Factors associated with financial stressors, financial stress, and financial behaviors [Doctoral dissertation. Utah State University, Logan].
Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36(2), 818–860.
Archuleta, K. L., Dale, A., & Spann, S. M. (2013). College students and financial distress: Exploring debt, financial satisfaction, and financial anxiety. Journal of Financial Counseling and Planning, 24(2), 50–62.
Aregbesola, O. D., Owosekun, A. O., & Salawu, R. O. (2020). Marital status and educational background as determinants of tax compliance in Nigeria. International Journal of Research and Innovation in Social Science, 4(8), 777–783.
Aslanyan, G., Baghdasaryan, V., & Shakhmuradyan, G. (2021). Armenia’s social policy response to COVID-19: Mitigating expectations, financial stress, and anxiety. In CRC 1342 Covid-19 Social Policy Response Series, 10. https://doi.org/10.2139/ssrn.3781590
Avi-Yonah, R. S. (2020). COVID-19 and fiscal policies: COVID-19 and US tax policy: What needs to change? Intertax, 48(8/9), 790–793. https://doi.org/10.54648/TAXI2020077
Banford Witting, A., Tambling, R., & Hobfoll, S. (2022). Resource loss, gain, and traumatic stress in couples during COVID-19. Psychological Trauma: Theory, Research, Practice, and Policy. https://doi.org/10.1037/tra0001276
Bikas, E., & Kavaliauskas, A. (2010). Lithuanian investors’ behaviour during financial crisis. Business: Theory and Practice, 11(4), 370–380. https://doi.org/10.3846/btp.2010.40
Bird, R. M., & Zolt, E. M. (2008). Tax policy in emerging countries. Environment and Planning C: Government and Policy, 26(1), 73–86. https://doi.org/10.1068/cav3
Bizioli, G., & Beretta, G. (2020). COVID-19 and fiscal policies: Italy’s tax and fiscal policy measures at the time of the COVID-19 crisis: “Tax Peanuts” without a new deal. Intertax, 48(8/9), 761–768. https://doi.org/10.54648/TAXI2020072
Bruwer, B., Emsley, R., Kidd, M., Lochner, C., & Seedat, S. (2008). Psychometric properties of the multidimensional scale of perceived social support in youth. Comprehensive Psychiatry, 49(2), 195–201. https://doi.org/10.1016/j.comppsych.2007.09.002
Buchwald, P., & Schwarzer, C. (2010). Impact of assessment on students’ test anxiety. In P. Peterson, E. Baker, & T. E. McGaw (Eds.), International encyclopedia of education (3rd ed., pp. 498–505). Elsevier. https://doi.org/10.1016/B978-0-08-044894-7.00304-3
Bystritsky, A., & Kronemyer, D. (2014). Stress and anxiety: Counterpart elements of the stress/anxiety complex. Psychiatric Clinics, 37(4), 489–518. https://doi.org/10.1016/j.psc.2014.08.002
Carrión, G. C., Nitzl, C., & Roldán, J. L. (2017). Mediation analyses in partial least squares structural equation modeling: Guidelines and empirical examples. In H. Latan & R. Noonan (Eds.), Partial least squares path modelling (pp. 173–195). Springer. https://doi.org/10.1007/978-3-319-64069-3_8
Cao, W., Fang, Z., Hou, G., Han, M., Xu, X., Dong, J., & Zheng, J. (2020). The psychological impact of the COVID-19 epidemic on college students in China. Psychiatry Research, 287, 112934. https://doi.org/10.1016/j.psychres.2020.112934
Choi, E. P. H., Hui, B. P. H., & Wan, E. Y. F. (2020). Depression and anxiety in Hong Kong during COVID-19. International Journal of Environmental Research and Public Health, 17(10), 3740. https://doi.org/10.3390/ijerph17103740
Cochran, W. G. (1977). Sampling techniques (3rd ed.). John Wiley & Sons.
Collier, R., Pirlot, A., & Vella, J. (2020). Tax policy and the COVID-19 crisis. Intertax, 48(8), 794–804. https://doi.org/10.54648/TAXI2020078
Cowell, F. A., & Gordon, J. P. (1988). Unwillingness to pay: Tax evasion and public good provision. Journal of Public Economics, 36(3), 305–321. https://doi.org/10.1016/0047-2727(88)90013-8
Cullen, F. T. (1994). Social support as an organizing concept for criminology: Presidential address to the Academy of Criminal Justice Sciences. Justice Quarterly, 11(4), 527–559. https://doi.org/10.1080/07418829400092421
Dasgupta, P., & Dubey, K. (2015). Factors affecting stress level of married working women in dual income family. Asian Journal of Management, 6(4), 265–275. https://doi.org/10.5958/2321-5763.2015.00039.6
Directorate General of Taxes. (2020). Annual report 2020: Constantly optimizing opportunities amid challenging times. DGT. https://www.pajak.go.id/sites/default/files/2021-11/Laporan%20Tahunan%20DJP%202020%20-%20English.pdf
Durham, Y., Manly, T. S., & Ritsema, C. (2014). The effects of income source, context, and income level on tax compliance decisions in a dynamic experiment. Journal of Economic Psychology, 40, 220–233. https://doi.org/10.1016/j.joep.2012.09.012
Fornell, C., & Bookstein, F. L. (1982). Two structural equation models: LISREL and PLS applied to consumer exit-voice theory. Journal of Marketing Research, 19(4), 440–452. https://doi.org/10.1177/002224378201900406
Freud, S. (2012). The basic writings of Sigmund Freud. Modern library.
Garousi, S., Garrusi, B., & Sadat, K. B. (2013). Does perceived family support has a relation with depression and anxiety in an Iranian diabetic sample? International Journal of Caring Sciences, 6(3), 360–368.
Grable, J. E., Cupples, S., Fernatt, F., & Anderson, N. (2013). Evaluating the link between perceived income adequacy and financial satisfaction: A resource deficit hypothesis approach. Social Indicators Research, 114(3), 1109–1124. https://doi.org/10.1007/s11205-012-0192-8
Grable, J. E., Joo, S. H., & Park, J. (2015). Exploring the antecedents of financial behavior for Asians and non-Hispanic Whites: The role of financial capability and locus of control. Journal of Personal Finance, 14(1), 28–37.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
Hasler, A., Lusardi, A., & Valdes, O. (2021). Financial anxiety and stress among US households: New evidence from the national financial capability study and focus groups (Report). FINRA Investor Education Foundation.
Hertz-Palmor, N., Moore, T. M., Gothelf, D., DiDomenico, G. E., Dekel, I., Greenberg, D. M., Brown, L. A., Matalon, N., Visoki, E., White, L. K., Himes, M. M., Schwartz-Lifshitz, M., Gross, R., Gur, R. C., Gur, R. E., Pessach, I. M., & Barzilay, R. (2021). Association among income loss, financial strain and depressive symptoms during COVID-19: Evidence from two longitudinal studies. Journal of Affective Disorders, 291, 1–8. https://doi.org/10.1016/j.jad.2021.04.054
Herzberg, F. I. (1966). Work and the nature of man. Thomas Y. Crowell Co.
Hobfoll, S. E. (1988). The ecology of stress. Taylor & Francis.
Hobfoll, S. E. (1989). Conservation of resources: A new attempt at conceptualizing stress. American Psychologist, 44(3), 513–524. https://doi.org/10.1037/0003-066X.44.3.513
Hobfoll, S. E. (2001a). The influence of culture, community, and the nested‐self in the stress process: Advancing conservation of resources theory. Applied Psychology, 50(3), 337–421. https://doi.org/10.1111/1464-0597.00062
Hobfoll, S. E. (2001b). Social support and stress. International Encyclopedia of the Social & Behavioral Sciences, 14461–14465. https://doi.org/10.1016/B0-08-043076-7/03823-7
Hobfoll, S. E. (2004). Stress, culture, and community: The psychology and philosophy of stress. Springer Science & Business Media.
Hobfoll, S. E. (2014). Stress, social support, and women. Taylor & Francis. https://doi.org/10.4324/9781315803128
Hobfoll, S. E., & Ford, J. S. (2007). Conservation of resources theory. In E. Fink (Ed.), Encyclopedia of stress (pp. 562–567). Academic Press. https://doi.org/10.1016/B978-012373947-6.00093-3
Hobfoll, S. E., & Shirom, A. (2000). Conservation of resources theory: Applications to stress and management in the workplace. In R. T. Golembiewski (Ed.), Handbook of organization behavior (pp. 57–80). Marcel Dekker.
Holmgrenn, L., Tirone, V., Gerhart, J., & Hobfoll, S. E. (2017). Conservation of resources theory: Resource caravans and passageways in health contexts. In C. Cooper & J. Quick (Eds.), The handbook of stress and health: A guide to research and practice (pp. 443–457). Wiley. https://doi.org/10.1002/9781118993811.ch27
International Labour Organization & OECD. (2020). The impact of the COVID-19 pandemic on jobs and incomes in G20 economies. ILO & OECD. https://www.ilo.org/wcmsp5/groups/public/---dgreports/---cabinet/documents/publication/wcms_756331.pdf
Ismail, R. N. H. R., Hussin, N. Y. C., & Bakar, A. Y. A. (2021). Depression, anxiety and stress level among low-income family during COVID-19 pandemic in Malaysia. Journal of Legal, Ethical and Regulatory Issues, 24(1), 1–5.
Jafari, F., & Shahriari, M. (2021). Effects of lifestyle education on depression, anxiety, stress, and perceived family support among hypertensive patients. Medical-Surgical Nursing Journal, 10(3), e122691. https://doi.org/10.5812/msnj.122691
Kantšukov, M., & Sander, P. (2018). A lesson in valuation from Estonia: The difference between the fundamental value of equity under distributed and traditional profit taxation systems. Business: Theory and Practice, 19, 146–156. https://doi.org/10.3846/btp.2018.15
Kasipillai, J., & Abdul-Jabbar, H. (2006). Gender and ethnicity differences in tax compliance. Asian Academy of Management Journal, 11(2), 73–88.
Katona, G. (1975). Psychological economics. Elsevier.
Kim, Y. K., Lim, Y., Maleku, A., Kagotho, N., & Yang, M. (2020). Financial stress and depression among African refugees in the southern United States: A serial multiple mediation analysis of financial self-efficacy and financial anxiety. Journal of Immigrant & Refugee Studies, 18(2), 151–171. https://doi.org/10.1080/15562948.2019.1593571
Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge University Press. https://doi.org/10.1017/CBO9780511628238
Kirchler, E., Muehlbacher, S., Kastlunger, B., & Wahl, I. (2010). Why pay taxes? A review of tax compliance decisions. In J. Alm, J. Martinez-Vazquez, & B. Torgler (Eds.), Developing alternative frameworks for explaining tax compliance (pp. 15–31). Routledge.
Knight, J., & Gunatilaka, R. (2012). Income, aspirations and the hedonic treadmill in a poor society. Journal of Economic Behavior & Organization, 82(1), 67–81. https://doi.org/10.1016/j.jebo.2011.12.005
Komjakraphan, P., Isalamalai, S. A., Boonyasopun, U., & Schneider, J. K. (2009). Development of the Thai family support scale for elderly parents (TFSS-EP). Pacific Rim International Journal of Nursing Research, 13(2), 118–132.
Koutsimani, P., & Montgomery, A. (2021). A two-wave study on the associations of burnout with depression and anxiety: The mediating and moderating role of perceived family support. Psychological Reports, 126(1). https://doi.org/10.1177/00332941211051263
Kyzar, K. B., Turnbull, A. P., Summers, J. A., & Gómez, V. A. (2012). The relationship of family support to family outcomes: A synthesis of key findings from research on severe disability. Research and Practice for Persons with Severe Disabilities, 37(1), 31–44. https://doi.org/10.2511/027494812800903247
Largani, M. H., Gorgani, F., Abbaszadeh, M., Arbabi, M., Reyhan, S. K., Allameh, S. F., Shahmansouri, N., & Parsa, S. (2022). Depression, anxiety, perceived stress and family support in COVID-19 patients. Iranian Journal of Psychiatry, 17(3), 257–264. https://doi.org/10.18502/ijps.v17i3.9725
Lee, D. (2016). An analysis of luxury brand purchasing behavior. International Journal of Current Research, 8(11), 41903–41909.
Lee, M. H., & Kang, H. S. (1991). A study on perceived family support and anxiety in hemiplegic patients. The Journal of Nurses Academic Society, 21(1), 50–62. https://doi.org/10.4040/jnas.1991.21.1.50
Lekka, D., Tselebis, A., Bratis, D., Zafeiropoulos, G., Nikoviotis, D., Karkanias, A., Syrigos, K., & Moussas, G. (2013). 1731 – The relationship between pain symptoms, anxiety and perceived family support in lung cancer patients. European Psychiatry, 28(Suppl 1). https://doi.org/10.1016/S0924-9338(13)76711-7
Lin, J. T., Bumcrot, C., Ulicny, T., Mottola, G., Walsh, G., Ganem, R., Kieffer C., & Lusardi, A. (2019). The state of US financial capability: The 2018 national financial capability study. FINRA Investor Education Foundation.
Litwin, H., & Sapir, E. V. (2009). Perceived income adequacy among older adults in 12 countries: Findings from the survey of health, ageing, and retirement in Europe. The Gerontologist, 49(3), 397–406. https://doi.org/10.1093/geront/gnp036
Mariani, R., Renzi, A., Di Trani, M., Trabucchi, G., Danskin, K., & Tambelli, R. (2020). The impact of coping strategies and perceived family support on depressive and anxious symptomatology during the coronavirus pandemic (COVID-19) lockdown. Frontiers in Psychiatry, 11, 1195. https://doi.org/10.3389/fpsyt.2020.587724
Maslow, A. H. (1971). The farther reaches of human nature. Viking Press.
McGee, R. W. (2012). Income level and the ethics of tax evasion. In R. W. McGee (Ed.), The ethics of tax evasion (pp. 485–495). Springer. https://doi.org/10.1007/978-1-4614-1287-8_32
Miranti, R., Sulistyaningrum, E., & Mulyaningsih, T. (2022). Women’s roles in the Indonesian economy during the COVID-19 pandemic: Understanding the challenges and opportunities. Bulletin of Indonesian Economic Studies, 58(2), 109–139. https://doi.org/10.1080/00074918.2022.2105681
Munir, M. A., Basir-Cyio, M., Sabir, M., & Ali, M. N. (2019). Relationship between income and anxiety on education, health access and the poverty level of rural communities in Sigi Regency, Central Sulawesi. Indian Journal of Public Health Research & Development, 10(10). https://doi.org/10.5958/0976-5506.2019.02900.0
Naderi, N., & Hajihasani, M. (2021). Death anxiety in the elderly: The role of spiritual health and perceived social support. Aging, 6(4), 309–319.
Nguyen, H. T., & Darsono, S. N. A. C. (2022). The impacts of tax revenue and investment on the economic growth in Southeast Asian countries. Journal of Accounting and Investment, 23(1), 128–146. https://doi.org/10.18196/jai.v23i1.13270
OECD. (2020). Tax administration responses to COVID-19: Assisting wider government. https://www.oecd.org/coronavirus/policy-responses/tax-administration-responses-to-covid-19-assisting-wider-government-0dc51664/
Oh, H. S. (1991). A study on relationship between perceived family support and anxiety of patient on hemodialysis. Journal of Korean Academy of Adult Nursing, 3(1), 40–53.
Oon-Arom, A., Wongpakaran, T., Kuntawong, P., & Wongpakaran, N. (2021). Attachment anxiety, depression, and perceived social support: A moderated mediation model of suicide ideation among the elderly. International Psychogeriatrics, 33(2), 169–178. https://doi.org/10.1017/S104161022000054X
Owens, J. (2020, June 9). Covid-19 and the future of taxation – what role for cooperative compliance? Bloomberg Tax. https://news.bloombergtax.com/daily-tax-report-international/insight-covid-19-and-the-future-of-taxation-what-role-for-cooperative-compliance
Pandiangan, L. (2005). Penyakit pajak bernama psychotax. Jurnal Perpajakan.
Park, B. H., Jung, M. S., & Lee, T. J. (2009). Associations of income and wealth with health status in the Korean elderly. Journal of Preventive Medicine and Public Health, 42(5), 275–282. https://doi.org/10.3961/jpmph.2009.42.5.275
Peng, H. C. (2022). The whistleblowing mechanism and tax evasion: An experimental study with private income-level information. Applied Economics Letters, 1–6. https://doi.org/10.1080/13504851.2022.2094318
Richardson, M., & Sawyer, A. J. (2001). A taxonomy of the tax compliance literature: Further findings, problems and prospects. Australian Tax Forum, 16, 137.
Roll, S. P., Taylor, S. H., & Grinstein-Weiss, M. (2016). Financial anxiety in low- and moderate-income households: Findings from the household financial survey (CSD Research Brief No. 16-42). Washington University. Center for Social Development.
Sadiq, K., & Krever, R. (2021). Does tax policy fit in the portfolio of COVID-19 responses? Pacific Accounting Review, 33(2), 212–220. https://doi.org/10.1108/PAR-08-2020-0119
Santacroce, S. J., Killela, M. K., Kerr, G., Leckey, J. A., & Kneipp, S. M. (2020). Fathers’ psychological responses to pediatric cancer–induced financial distress. Pediatric Blood & Cancer, 67(6), e28281. https://doi.org/10.1002/pbc.28281
Sears, L. (2008). Work-related outcomes of financial stress: Relating perceived income adequacy and financial strain to job performance and well-being [Unpublished Master’s Thesis]. Department of Psychology, Portland State University.
Shao, R., He, P., Ling, B., Tan, L., Xu, L., Hou, Y., Kong, L., & Yang, Y. (2020). Prevalence of depression and anxiety and correlations between depression, anxiety, family functioning, social support and coping styles among Chinese medical students. BMC Psychology, 8, 1–19. https://doi.org/10.1186/s40359-020-00402-8
Shumaker, S. C., Frazier, S. K., Moser, D. K., & Chung, M. L. (2017). Psychometric properties of the multidimensional scale of perceived social support in patients with heart failure. Journal of Nursing Measurement, 25(1), 90–102. https://doi.org/10.1891/1061-3749.25.1.90
Soemitro, R. (1990). Asas dan Dasar Perpajakan. Jilid 1. Eresco. Bandung.
Thayer, Z. M., & Gildner, T. E. (2021). COVID‐19‐related financial stress associated with higher likelihood of depression among pregnant women living in the United States. American Journal of Human Biology, 33(3), e23508. https://doi.org/10.1002/ajhb.23508
Uddin, M. A., & Bhuiyan, A. J. (2019). Development of the family support scale (FSS) for elderly people. MOJ Gerontology & Geriatrics, 4(1), 17–20. https://doi.org/10.15406/mojgg.2019.04.00170
Valášková, K., & Klieštik, T. (2015). Behavioural reactions of consumers to economic recession. Business: Theory and Practice, 16(3), 290–303. https://doi.org/10.3846/btp.2015.515
Wang, Q., Hay, M., Clarke, D., & Menahem, S. (2012). The prevalence and predictors of anxiety and depression in adolescents with heart disease. The Journal of Pediatrics, 161(5), 943–946. https://doi.org/10.1016/j.jpeds.2012.04.010
Webley, P., Robben, H., Elffers, H., & Hessing, D. (1991). Tax evasion. An experimental approach. Cambridge University Press.
Whelan, C. T. (1992). The role of income, life-style deprivation and financial strain in mediating the impact of unemployment on psychological distress: Evidence from the Republic of Ireland. Journal of Occupational and Organizational Psychology, 65(4), 331–344. https://doi.org/10.1111/j.2044-8325.1992.tb00509.x
World Bank. (2022). The impact of COVID-19 on the welfare of households with children: An overview based on high frequency phone surveys (English). Equitable growth, finance and institutions notes. World Bank Group. https://documents.worldbank.org/en/publication/documents-reports/documentdetail/099230003092226699/p1776560f3b3cc0eb0b5b50ce9d88cf44f6
Zhang, H., Ye, Z., Tang, L., Zou, P., Du, C., Shao, J., Wang, X., Chen, D., Qiao, G., & Mu, S. Y. (2020). Anxiety symptoms and burnout among Chinese medical staff of intensive care unit: The moderating effect of social support. BMC Psychiatry, 20, 1–7. https://doi.org/10.1186/s12888-020-02603-2
Zirgulis, A., & Šarapovas, T. (2017). Impact of corporate taxation on unemployment. Journal of Business Economics and Management, 18(3), 412–426. https://doi.org/10.3846/16111699.2016.1278400
Zulkarnaen, W., Erfiansyah, E., Syahril, Amin, N. N., & Leonandri, D. G. (2020). Comparative study of tax policy related to COVID-19 in ASEAN countries. International Journal of TEST Engineering & Management, 83(2), 6519–6528.
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3–4), 323–328. https://doi.org/10.1016/0047-2727(72)90010-2
Alm, J., Blaufus, K., Fochmann, M., Kirchler, E., Mohr, P., Olson, N. E., & Torgler, B. (2020). Tax policy measures to combat the SARS-CoV-2 pandemic and considerations to improve tax compliance: A behavioral perspective (WU International Taxation Research Paper Series No. 2020-10). SSRN. https://doi.org/10.2139/ssrn.3692370
Alnazly, E., Khraisat, O. M., Al-Bashaireh, A. M., & Bryant, C. L. (2021). Anxiety, depression, stress, fear and social support during COVID-19 pandemic among Jordanian healthcare workers. Plos One, 16(3), e0247679. https://doi.org/10.1371/journal.pone.0247679
Alvarado, P. A. L. (2021). Factors associated with financial stressors, financial stress, and financial behaviors [Doctoral dissertation. Utah State University, Logan].
Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36(2), 818–860.
Archuleta, K. L., Dale, A., & Spann, S. M. (2013). College students and financial distress: Exploring debt, financial satisfaction, and financial anxiety. Journal of Financial Counseling and Planning, 24(2), 50–62.
Aregbesola, O. D., Owosekun, A. O., & Salawu, R. O. (2020). Marital status and educational background as determinants of tax compliance in Nigeria. International Journal of Research and Innovation in Social Science, 4(8), 777–783.
Aslanyan, G., Baghdasaryan, V., & Shakhmuradyan, G. (2021). Armenia’s social policy response to COVID-19: Mitigating expectations, financial stress, and anxiety. In CRC 1342 Covid-19 Social Policy Response Series, 10. https://doi.org/10.2139/ssrn.3781590
Avi-Yonah, R. S. (2020). COVID-19 and fiscal policies: COVID-19 and US tax policy: What needs to change? Intertax, 48(8/9), 790–793. https://doi.org/10.54648/TAXI2020077
Banford Witting, A., Tambling, R., & Hobfoll, S. (2022). Resource loss, gain, and traumatic stress in couples during COVID-19. Psychological Trauma: Theory, Research, Practice, and Policy. https://doi.org/10.1037/tra0001276
Bikas, E., & Kavaliauskas, A. (2010). Lithuanian investors’ behaviour during financial crisis. Business: Theory and Practice, 11(4), 370–380. https://doi.org/10.3846/btp.2010.40
Bird, R. M., & Zolt, E. M. (2008). Tax policy in emerging countries. Environment and Planning C: Government and Policy, 26(1), 73–86. https://doi.org/10.1068/cav3
Bizioli, G., & Beretta, G. (2020). COVID-19 and fiscal policies: Italy’s tax and fiscal policy measures at the time of the COVID-19 crisis: “Tax Peanuts” without a new deal. Intertax, 48(8/9), 761–768. https://doi.org/10.54648/TAXI2020072
Bruwer, B., Emsley, R., Kidd, M., Lochner, C., & Seedat, S. (2008). Psychometric properties of the multidimensional scale of perceived social support in youth. Comprehensive Psychiatry, 49(2), 195–201. https://doi.org/10.1016/j.comppsych.2007.09.002
Buchwald, P., & Schwarzer, C. (2010). Impact of assessment on students’ test anxiety. In P. Peterson, E. Baker, & T. E. McGaw (Eds.), International encyclopedia of education (3rd ed., pp. 498–505). Elsevier. https://doi.org/10.1016/B978-0-08-044894-7.00304-3
Bystritsky, A., & Kronemyer, D. (2014). Stress and anxiety: Counterpart elements of the stress/anxiety complex. Psychiatric Clinics, 37(4), 489–518. https://doi.org/10.1016/j.psc.2014.08.002
Carrión, G. C., Nitzl, C., & Roldán, J. L. (2017). Mediation analyses in partial least squares structural equation modeling: Guidelines and empirical examples. In H. Latan & R. Noonan (Eds.), Partial least squares path modelling (pp. 173–195). Springer. https://doi.org/10.1007/978-3-319-64069-3_8
Cao, W., Fang, Z., Hou, G., Han, M., Xu, X., Dong, J., & Zheng, J. (2020). The psychological impact of the COVID-19 epidemic on college students in China. Psychiatry Research, 287, 112934. https://doi.org/10.1016/j.psychres.2020.112934
Choi, E. P. H., Hui, B. P. H., & Wan, E. Y. F. (2020). Depression and anxiety in Hong Kong during COVID-19. International Journal of Environmental Research and Public Health, 17(10), 3740. https://doi.org/10.3390/ijerph17103740
Cochran, W. G. (1977). Sampling techniques (3rd ed.). John Wiley & Sons.
Collier, R., Pirlot, A., & Vella, J. (2020). Tax policy and the COVID-19 crisis. Intertax, 48(8), 794–804. https://doi.org/10.54648/TAXI2020078
Cowell, F. A., & Gordon, J. P. (1988). Unwillingness to pay: Tax evasion and public good provision. Journal of Public Economics, 36(3), 305–321. https://doi.org/10.1016/0047-2727(88)90013-8
Cullen, F. T. (1994). Social support as an organizing concept for criminology: Presidential address to the Academy of Criminal Justice Sciences. Justice Quarterly, 11(4), 527–559. https://doi.org/10.1080/07418829400092421
Dasgupta, P., & Dubey, K. (2015). Factors affecting stress level of married working women in dual income family. Asian Journal of Management, 6(4), 265–275. https://doi.org/10.5958/2321-5763.2015.00039.6
Directorate General of Taxes. (2020). Annual report 2020: Constantly optimizing opportunities amid challenging times. DGT. https://www.pajak.go.id/sites/default/files/2021-11/Laporan%20Tahunan%20DJP%202020%20-%20English.pdf
Durham, Y., Manly, T. S., & Ritsema, C. (2014). The effects of income source, context, and income level on tax compliance decisions in a dynamic experiment. Journal of Economic Psychology, 40, 220–233. https://doi.org/10.1016/j.joep.2012.09.012
Fornell, C., & Bookstein, F. L. (1982). Two structural equation models: LISREL and PLS applied to consumer exit-voice theory. Journal of Marketing Research, 19(4), 440–452. https://doi.org/10.1177/002224378201900406
Freud, S. (2012). The basic writings of Sigmund Freud. Modern library.
Garousi, S., Garrusi, B., & Sadat, K. B. (2013). Does perceived family support has a relation with depression and anxiety in an Iranian diabetic sample? International Journal of Caring Sciences, 6(3), 360–368.
Grable, J. E., Cupples, S., Fernatt, F., & Anderson, N. (2013). Evaluating the link between perceived income adequacy and financial satisfaction: A resource deficit hypothesis approach. Social Indicators Research, 114(3), 1109–1124. https://doi.org/10.1007/s11205-012-0192-8
Grable, J. E., Joo, S. H., & Park, J. (2015). Exploring the antecedents of financial behavior for Asians and non-Hispanic Whites: The role of financial capability and locus of control. Journal of Personal Finance, 14(1), 28–37.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
Hasler, A., Lusardi, A., & Valdes, O. (2021). Financial anxiety and stress among US households: New evidence from the national financial capability study and focus groups (Report). FINRA Investor Education Foundation.
Hertz-Palmor, N., Moore, T. M., Gothelf, D., DiDomenico, G. E., Dekel, I., Greenberg, D. M., Brown, L. A., Matalon, N., Visoki, E., White, L. K., Himes, M. M., Schwartz-Lifshitz, M., Gross, R., Gur, R. C., Gur, R. E., Pessach, I. M., & Barzilay, R. (2021). Association among income loss, financial strain and depressive symptoms during COVID-19: Evidence from two longitudinal studies. Journal of Affective Disorders, 291, 1–8. https://doi.org/10.1016/j.jad.2021.04.054
Herzberg, F. I. (1966). Work and the nature of man. Thomas Y. Crowell Co.
Hobfoll, S. E. (1988). The ecology of stress. Taylor & Francis.
Hobfoll, S. E. (1989). Conservation of resources: A new attempt at conceptualizing stress. American Psychologist, 44(3), 513–524. https://doi.org/10.1037/0003-066X.44.3.513
Hobfoll, S. E. (2001a). The influence of culture, community, and the nested‐self in the stress process: Advancing conservation of resources theory. Applied Psychology, 50(3), 337–421. https://doi.org/10.1111/1464-0597.00062
Hobfoll, S. E. (2001b). Social support and stress. International Encyclopedia of the Social & Behavioral Sciences, 14461–14465. https://doi.org/10.1016/B0-08-043076-7/03823-7
Hobfoll, S. E. (2004). Stress, culture, and community: The psychology and philosophy of stress. Springer Science & Business Media.
Hobfoll, S. E. (2014). Stress, social support, and women. Taylor & Francis. https://doi.org/10.4324/9781315803128
Hobfoll, S. E., & Ford, J. S. (2007). Conservation of resources theory. In E. Fink (Ed.), Encyclopedia of stress (pp. 562–567). Academic Press. https://doi.org/10.1016/B978-012373947-6.00093-3
Hobfoll, S. E., & Shirom, A. (2000). Conservation of resources theory: Applications to stress and management in the workplace. In R. T. Golembiewski (Ed.), Handbook of organization behavior (pp. 57–80). Marcel Dekker.
Holmgrenn, L., Tirone, V., Gerhart, J., & Hobfoll, S. E. (2017). Conservation of resources theory: Resource caravans and passageways in health contexts. In C. Cooper & J. Quick (Eds.), The handbook of stress and health: A guide to research and practice (pp. 443–457). Wiley. https://doi.org/10.1002/9781118993811.ch27
International Labour Organization & OECD. (2020). The impact of the COVID-19 pandemic on jobs and incomes in G20 economies. ILO & OECD. https://www.ilo.org/wcmsp5/groups/public/---dgreports/---cabinet/documents/publication/wcms_756331.pdf
Ismail, R. N. H. R., Hussin, N. Y. C., & Bakar, A. Y. A. (2021). Depression, anxiety and stress level among low-income family during COVID-19 pandemic in Malaysia. Journal of Legal, Ethical and Regulatory Issues, 24(1), 1–5.
Jafari, F., & Shahriari, M. (2021). Effects of lifestyle education on depression, anxiety, stress, and perceived family support among hypertensive patients. Medical-Surgical Nursing Journal, 10(3), e122691. https://doi.org/10.5812/msnj.122691
Kantšukov, M., & Sander, P. (2018). A lesson in valuation from Estonia: The difference between the fundamental value of equity under distributed and traditional profit taxation systems. Business: Theory and Practice, 19, 146–156. https://doi.org/10.3846/btp.2018.15
Kasipillai, J., & Abdul-Jabbar, H. (2006). Gender and ethnicity differences in tax compliance. Asian Academy of Management Journal, 11(2), 73–88.
Katona, G. (1975). Psychological economics. Elsevier.
Kim, Y. K., Lim, Y., Maleku, A., Kagotho, N., & Yang, M. (2020). Financial stress and depression among African refugees in the southern United States: A serial multiple mediation analysis of financial self-efficacy and financial anxiety. Journal of Immigrant & Refugee Studies, 18(2), 151–171. https://doi.org/10.1080/15562948.2019.1593571
Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge University Press. https://doi.org/10.1017/CBO9780511628238
Kirchler, E., Muehlbacher, S., Kastlunger, B., & Wahl, I. (2010). Why pay taxes? A review of tax compliance decisions. In J. Alm, J. Martinez-Vazquez, & B. Torgler (Eds.), Developing alternative frameworks for explaining tax compliance (pp. 15–31). Routledge.
Knight, J., & Gunatilaka, R. (2012). Income, aspirations and the hedonic treadmill in a poor society. Journal of Economic Behavior & Organization, 82(1), 67–81. https://doi.org/10.1016/j.jebo.2011.12.005
Komjakraphan, P., Isalamalai, S. A., Boonyasopun, U., & Schneider, J. K. (2009). Development of the Thai family support scale for elderly parents (TFSS-EP). Pacific Rim International Journal of Nursing Research, 13(2), 118–132.
Koutsimani, P., & Montgomery, A. (2021). A two-wave study on the associations of burnout with depression and anxiety: The mediating and moderating role of perceived family support. Psychological Reports, 126(1). https://doi.org/10.1177/00332941211051263
Kyzar, K. B., Turnbull, A. P., Summers, J. A., & Gómez, V. A. (2012). The relationship of family support to family outcomes: A synthesis of key findings from research on severe disability. Research and Practice for Persons with Severe Disabilities, 37(1), 31–44. https://doi.org/10.2511/027494812800903247
Largani, M. H., Gorgani, F., Abbaszadeh, M., Arbabi, M., Reyhan, S. K., Allameh, S. F., Shahmansouri, N., & Parsa, S. (2022). Depression, anxiety, perceived stress and family support in COVID-19 patients. Iranian Journal of Psychiatry, 17(3), 257–264. https://doi.org/10.18502/ijps.v17i3.9725
Lee, D. (2016). An analysis of luxury brand purchasing behavior. International Journal of Current Research, 8(11), 41903–41909.
Lee, M. H., & Kang, H. S. (1991). A study on perceived family support and anxiety in hemiplegic patients. The Journal of Nurses Academic Society, 21(1), 50–62. https://doi.org/10.4040/jnas.1991.21.1.50
Lekka, D., Tselebis, A., Bratis, D., Zafeiropoulos, G., Nikoviotis, D., Karkanias, A., Syrigos, K., & Moussas, G. (2013). 1731 – The relationship between pain symptoms, anxiety and perceived family support in lung cancer patients. European Psychiatry, 28(Suppl 1). https://doi.org/10.1016/S0924-9338(13)76711-7
Lin, J. T., Bumcrot, C., Ulicny, T., Mottola, G., Walsh, G., Ganem, R., Kieffer C., & Lusardi, A. (2019). The state of US financial capability: The 2018 national financial capability study. FINRA Investor Education Foundation.
Litwin, H., & Sapir, E. V. (2009). Perceived income adequacy among older adults in 12 countries: Findings from the survey of health, ageing, and retirement in Europe. The Gerontologist, 49(3), 397–406. https://doi.org/10.1093/geront/gnp036
Mariani, R., Renzi, A., Di Trani, M., Trabucchi, G., Danskin, K., & Tambelli, R. (2020). The impact of coping strategies and perceived family support on depressive and anxious symptomatology during the coronavirus pandemic (COVID-19) lockdown. Frontiers in Psychiatry, 11, 1195. https://doi.org/10.3389/fpsyt.2020.587724
Maslow, A. H. (1971). The farther reaches of human nature. Viking Press.
McGee, R. W. (2012). Income level and the ethics of tax evasion. In R. W. McGee (Ed.), The ethics of tax evasion (pp. 485–495). Springer. https://doi.org/10.1007/978-1-4614-1287-8_32
Miranti, R., Sulistyaningrum, E., & Mulyaningsih, T. (2022). Women’s roles in the Indonesian economy during the COVID-19 pandemic: Understanding the challenges and opportunities. Bulletin of Indonesian Economic Studies, 58(2), 109–139. https://doi.org/10.1080/00074918.2022.2105681
Munir, M. A., Basir-Cyio, M., Sabir, M., & Ali, M. N. (2019). Relationship between income and anxiety on education, health access and the poverty level of rural communities in Sigi Regency, Central Sulawesi. Indian Journal of Public Health Research & Development, 10(10). https://doi.org/10.5958/0976-5506.2019.02900.0
Naderi, N., & Hajihasani, M. (2021). Death anxiety in the elderly: The role of spiritual health and perceived social support. Aging, 6(4), 309–319.
Nguyen, H. T., & Darsono, S. N. A. C. (2022). The impacts of tax revenue and investment on the economic growth in Southeast Asian countries. Journal of Accounting and Investment, 23(1), 128–146. https://doi.org/10.18196/jai.v23i1.13270
OECD. (2020). Tax administration responses to COVID-19: Assisting wider government. https://www.oecd.org/coronavirus/policy-responses/tax-administration-responses-to-covid-19-assisting-wider-government-0dc51664/
Oh, H. S. (1991). A study on relationship between perceived family support and anxiety of patient on hemodialysis. Journal of Korean Academy of Adult Nursing, 3(1), 40–53.
Oon-Arom, A., Wongpakaran, T., Kuntawong, P., & Wongpakaran, N. (2021). Attachment anxiety, depression, and perceived social support: A moderated mediation model of suicide ideation among the elderly. International Psychogeriatrics, 33(2), 169–178. https://doi.org/10.1017/S104161022000054X
Owens, J. (2020, June 9). Covid-19 and the future of taxation – what role for cooperative compliance? Bloomberg Tax. https://news.bloombergtax.com/daily-tax-report-international/insight-covid-19-and-the-future-of-taxation-what-role-for-cooperative-compliance
Pandiangan, L. (2005). Penyakit pajak bernama psychotax. Jurnal Perpajakan.
Park, B. H., Jung, M. S., & Lee, T. J. (2009). Associations of income and wealth with health status in the Korean elderly. Journal of Preventive Medicine and Public Health, 42(5), 275–282. https://doi.org/10.3961/jpmph.2009.42.5.275
Peng, H. C. (2022). The whistleblowing mechanism and tax evasion: An experimental study with private income-level information. Applied Economics Letters, 1–6. https://doi.org/10.1080/13504851.2022.2094318
Richardson, M., & Sawyer, A. J. (2001). A taxonomy of the tax compliance literature: Further findings, problems and prospects. Australian Tax Forum, 16, 137.
Roll, S. P., Taylor, S. H., & Grinstein-Weiss, M. (2016). Financial anxiety in low- and moderate-income households: Findings from the household financial survey (CSD Research Brief No. 16-42). Washington University. Center for Social Development.
Sadiq, K., & Krever, R. (2021). Does tax policy fit in the portfolio of COVID-19 responses? Pacific Accounting Review, 33(2), 212–220. https://doi.org/10.1108/PAR-08-2020-0119
Santacroce, S. J., Killela, M. K., Kerr, G., Leckey, J. A., & Kneipp, S. M. (2020). Fathers’ psychological responses to pediatric cancer–induced financial distress. Pediatric Blood & Cancer, 67(6), e28281. https://doi.org/10.1002/pbc.28281
Sears, L. (2008). Work-related outcomes of financial stress: Relating perceived income adequacy and financial strain to job performance and well-being [Unpublished Master’s Thesis]. Department of Psychology, Portland State University.
Shao, R., He, P., Ling, B., Tan, L., Xu, L., Hou, Y., Kong, L., & Yang, Y. (2020). Prevalence of depression and anxiety and correlations between depression, anxiety, family functioning, social support and coping styles among Chinese medical students. BMC Psychology, 8, 1–19. https://doi.org/10.1186/s40359-020-00402-8
Shumaker, S. C., Frazier, S. K., Moser, D. K., & Chung, M. L. (2017). Psychometric properties of the multidimensional scale of perceived social support in patients with heart failure. Journal of Nursing Measurement, 25(1), 90–102. https://doi.org/10.1891/1061-3749.25.1.90
Soemitro, R. (1990). Asas dan Dasar Perpajakan. Jilid 1. Eresco. Bandung.
Thayer, Z. M., & Gildner, T. E. (2021). COVID‐19‐related financial stress associated with higher likelihood of depression among pregnant women living in the United States. American Journal of Human Biology, 33(3), e23508. https://doi.org/10.1002/ajhb.23508
Uddin, M. A., & Bhuiyan, A. J. (2019). Development of the family support scale (FSS) for elderly people. MOJ Gerontology & Geriatrics, 4(1), 17–20. https://doi.org/10.15406/mojgg.2019.04.00170
Valášková, K., & Klieštik, T. (2015). Behavioural reactions of consumers to economic recession. Business: Theory and Practice, 16(3), 290–303. https://doi.org/10.3846/btp.2015.515
Wang, Q., Hay, M., Clarke, D., & Menahem, S. (2012). The prevalence and predictors of anxiety and depression in adolescents with heart disease. The Journal of Pediatrics, 161(5), 943–946. https://doi.org/10.1016/j.jpeds.2012.04.010
Webley, P., Robben, H., Elffers, H., & Hessing, D. (1991). Tax evasion. An experimental approach. Cambridge University Press.
Whelan, C. T. (1992). The role of income, life-style deprivation and financial strain in mediating the impact of unemployment on psychological distress: Evidence from the Republic of Ireland. Journal of Occupational and Organizational Psychology, 65(4), 331–344. https://doi.org/10.1111/j.2044-8325.1992.tb00509.x
World Bank. (2022). The impact of COVID-19 on the welfare of households with children: An overview based on high frequency phone surveys (English). Equitable growth, finance and institutions notes. World Bank Group. https://documents.worldbank.org/en/publication/documents-reports/documentdetail/099230003092226699/p1776560f3b3cc0eb0b5b50ce9d88cf44f6
Zhang, H., Ye, Z., Tang, L., Zou, P., Du, C., Shao, J., Wang, X., Chen, D., Qiao, G., & Mu, S. Y. (2020). Anxiety symptoms and burnout among Chinese medical staff of intensive care unit: The moderating effect of social support. BMC Psychiatry, 20, 1–7. https://doi.org/10.1186/s12888-020-02603-2
Zirgulis, A., & Šarapovas, T. (2017). Impact of corporate taxation on unemployment. Journal of Business Economics and Management, 18(3), 412–426. https://doi.org/10.3846/16111699.2016.1278400
Zulkarnaen, W., Erfiansyah, E., Syahril, Amin, N. N., & Leonandri, D. G. (2020). Comparative study of tax policy related to COVID-19 in ASEAN countries. International Journal of TEST Engineering & Management, 83(2), 6519–6528.