본 연구에서는 우리나라와 인도네시아 중소기업을 대상으로 조세회피요인이 조세회피 성향에 미치는 영향의 차이를 실증분석하였다. 조세회피 요인으로는 선행 연구를 바탕으로 조세제도적 요인(세율, 세법의 복잡성 및 조세회피에 대한 제재), 사회심리적 요인(조세회피의 만연도와 조세의 불공평성) 및 기업특성 요인(기업규모, 수익성, 자본구조, 자본집약도 및 세무조사 경험)을 선정하여 분석하였다. 연구의 결과를 요약하면 아래와 같다. 첫째, 조세제도적 요인이 양국 간의 조세회피 성향의 차이에 미치는 영향분석 결과 인도네시아와 한국은 공통적으로 세율이 높을수록 조세회피 성향이 증가하고, 세법의 복잡성 및 조세회피에 대한 제재가 높을수록 조세회피 성향이 낮아져 조세순응도가 증가하는 것으로 나타났다. 조세제도적 요인 변수와 국가 더미변수의 상호작용 효과 분석결과 인도네시아의 경우가 한국에 비해 세율이 높을수록, 세법이 단순할 수록 그리고 조세회피에 대한 제재 정도가 낮을수록 조세회피 성향이 증가하는 것으로 나타났다. 둘째, 사회심리적 요인이 양국 간의 조세회피 성향에 미치는 영향 분석 결과 한국과 인도네시아 공통적으로 조세회피의 만연도와 조세의 불공평성이 높을수록 조세회피 성향이 높은 것으로 나타났다. 사회심리적 요인 변수와 국가 더미변수의 상호작용 효과 분석결과 인도네시아가 한국에 비하여 상대적으로 조세의 불공평성이 심할수록 조세회피 성향이 증가하는 것으로 나타났다. 셋째, 기업특성 요인이 양국 간의 조세회피 성향에 미치는 영향에 대한 분석 결과에 의하면 한국과 인도네시아 공통적으로 기업규모가 클수록, 부채비율이 높을수록, 자본집약도가 높을수록 조세회피 성향이 높은 반면, 수익성이 낮을수록, 세무조사 경험이 적을수록 조세회피 성향이 증가하는 것으로 나타났다. 기업특성 요인 변수와 국가더미변수의 상호작용 효과 분석결과 한국은 기업규모가 클수록 정치적 비용의 부담가능성을 중시하여 조세회피성향이 낮은 반면, 인도네시아는 정치력 이론에 따라 기업규모가 클수록 세무계획을 위한 정치적 과정에서 유리한 영향을 미칠 수 있어 조세회피가 가능한 것으로 해석된다. 넷째, 각 조세회피 요인이 조세회피 성향에 미치는 영향은 인도네시아가 한국에 비해 유의적으로 높게 나타났다. 한국과 인도네시아 양국 중소기업의 전체 표본에 대한 조세회피 성향의 평균차이는 인도네시아가 한국의 경우에 비해 유의적으로 높게 나타나 회귀분석 결과와 일치하고 있다. 다섯째, 양국의 조세회피 요인이 조세회피 성향에 미치는 영향에 대한 영향력은 한국과 인도네시아 공통적으로 사회심리적 요인, 조세제도적 요인, 기업특성 요인의 순으로 나타났다.
This paper is focused on the differences of the effects that tax avoidance factors have on the tendency to avoid taxes for Indonesia and South Korea. For tax avoidance factors we chose tax system factor, social psychological factor and firm characteristics. First of all, according to the difference of the effects the tax system factor has on the two country’s tax avoidance tendencies; if the tax rate is high the people tend to avoid taxes more and if there are complicated tax laws and heavier consequences to people who avoid taxes, people tend to pay taxes on time.In fact, on the effects that tax system factors have on the tendency to avoid taxes, Indonesia’s tendency was significantly higher than South Korea’s. Second of all, on the effect that social psychological factors has on the two countries’tendency to avoid taxes, both countries had higher tax avoidance rates when tax avoidance was prevalent and equity of taxation was high. This shows that tax payers avoid taxes due to peer pressure. If others are avoiding taxes, one validates the reason "Why should I pay taxes when others don’t?" Moreover, as people realize that the tax system is unfair, tax payers react by paying less to the society thereby trying to level out the unfairness of the system. Also on the effects that social psychological factors have on tax avoidance rate, Indonesia had a significantly higher tax avoidance rate. Indonesian tax payers avoided tax more as inequity of taxes were severe. However, the two countries had similar results on the effect that the prevalence of tax avoidance has on tax avoidance tendency. Third of all, on the results that firm characteristic factors have on the two countries’ tax avoidance tendencies, both South Korea and Indonesia had high tendencies when firm size was big, debt was high, and capital intensity was high. Tendencies rose as profitability was low and investigation for tax income was less. This supports the political power theory and can be understood as the firm size is bigger, the more power you can exercise in tax legislation and can utilize tax specialists to help consolidate strategies to avoid taxes. When debt ratio is high, excessive borrowing can result in the interest expenses being included in the gross revenue thus tax pressure can increase hence the propensity to avoid taxes rises. When capital intensity is high tax avoidance tendencies should be at a low level. However, the tendency turned out to be high because tax reduction via debt is hard, one must utilize non-debt tax reduction methods such as when depreciation cost. Also people get more motivation to use additional methods to receive tax reduction. Tax avoidance rates fall when profitability is large because in the long run when taxable income gets large, people choose to lower tax changes instead of lowering tax cost. Also when a firm underwent many investigations for taxable income it decreases the tendency to avoid taxes as the possibility of paying more taxes become large. On the effects that firm characteristic factors have on the tendency to avoid taxes, Indonesia had a significantly higher rate than South Korea. Analyzing firm characteristic variables and dummy variables showed that for South Korea as the firm size got larger more emphasis was put on political cost and thus tax avoidance rate was low. On the other hand, for Indonesia, as firm size got larger more power was put on political power theory and thus more power to wield in tax investigations and more resources to systemize activities and hence tax avoidance rate was high. Fourth of all, the difference between the tendency to avoid taxes for both South Korea and Indonesia show that medium sized firms in Indonesia have significantly higher tendency to avoid taxes when compared to those in South Korea. Fifth of all, analyzing the standardized coefficient of the effect that tax avoidance factors have on the tendency to avoid taxes the social psychological factor played the biggest role, followed by tax system factor and firm characteristic factor. This difference is caused because of the difference in tax systems and socio-economic environment between the two countries.