The influence of Social Identity, Love of Money and Machiavellian of Corporate Tax Accountants on Overpayment Tax Restitution Decision Making (Empirical Study of Corporate Taxpayers at Palembang Medium Tax Office)

The existence of a policy in VAT refund for taxpayers is considered a potential loss of state revenue and is a dilemma for tax authorities, because this policy can reduce tax revenue. In addition, taxpayers may deliberately or accidentally misrepresent data in tax statements in order to receive a tax refund. In this study, the authors analyze the factors that can influence the decision on tax refunds. These factors are: nationality, education, religiosity, love of money, machiavellian corporate tax accountants. Nationality, education and religiosity are integral to the social identity of an employee. Machiavellianism in psychology refers to a personality trait which sees a person so focused on their own interests they will manipulate, deceive, and exploit others to achieve their goals. To prove the study hypothesis, the authors use the postulates of the theory of planned behavior. The data for the analysis was collected by the method of questioning 92 corporate tax accountants, representing various companies that are taxpayers. All taxpayers selected for the study are served by the Palembang Medium Tax Office (Indonesia). The study results show that there is a significant influence of nationality, education, religion, love of money and machiavellianism of corporate tax accountants on the decision making for overpayment tax refunds. This is due to the need for a sense of pride in nationality, level of education, love of money and machiavellian where when complexity increases, professionals need to increasingly rely on experience in providing decision-making recommendations in filing overpayment tax refunds. There is no significant influence of religiosity on decision making for overpayment tax refunds where the tax accountants in making their restitution decisions do not see religious commitment in which one's behavior is coordinated with religious values, beliefs and practices which are not applied in making the overpayment tax refund decision.