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Moralitas Pajak Memoderasi Self Assessment System dan Money Ethics Terhadap Tindakan Tax Evasion
PARADOKS Jurnal Ilmu Ekonomi, 2023 Tujuan dari penelitian adalah mengkaji hubungan antara Self Assessment System Money Ethics dan Moralitas Pajak dalam hubungannya dengan Tax Evasion Evasion Pada KPP Pratama Makassar Selatan.
F. Azhar +2 more
semanticscholar +3 more sources
THE DETERMINANTS PERCEPTION OF TAX EVASION ETHICS [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2018 This study aimed to examine the determinants perception of tax evasion ethics, and combined three models based on the research of McGee et al (2012), Lau et al (2013), Lemvora et al (2013). Data collection used survey method on 148 auditors who worked at
Ningsih D.N.C., Sudarma M., Baridwan Z.
doaj +2 more sources
Model Pengukuran Tax Evasion berbasis Money Ethics dan Tax Morals
Jurnal Riset Akuntansi & Perpajakan (JRAP), 2023 This study aims to measure tax evasion using money ethics and tax morals. The approach used is quantitative with a sample of 100 KPP Pratama employees of Karawang Regency.
Nito Agustin, Yanti Yanti, Ihsan Nasihin
semanticscholar +3 more sources
Restitusi : Jurnal Riset Perpajakan, 2023 This research aims to test Tax Morality Moderating the Self Assessment System and Money Ethics Against Tax Evasion Actions at KPP Pratama South Makassar.
M. R. Ramdani, Ismi Ayu Lestari
semanticscholar +3 more sources
Journal of Trends Economics and Accounting Research, 2023 This study aims to determine the effect of money ethics and tax morals on tax evasion with lifestyle as a moderating variable. This study uses a quantitative approach with purposive sampling as a sampling technique.
Angella Keristiani +3 more
semanticscholar +3 more sources
International Journal Multidisciplinary ScienceThis study aiming to examine the effect of money ethics and tax information technology on tax evasion moderated by religiosity. The population of this study were individual taxpayers located in the areas of Jakarta, Bogor, Depok, Tangerang, Bekasi.
Supriatiningsih Supriatiningsih +4 more
semanticscholar +3 more sources
Does Religiosity Affect Attitudes toward the Ethics of Tax Evasion? The Case of Turkey
Religions, 2020 This study surveys the opinion of a wide segment of Turkish society on the ethics of tax evasion. The survey instrument includes 18 statements used to justify tax evasion in the past.
Robert W. McGee +3 more
doaj +2 more sources
MANAGERS’ ETHICS OF TAX EVASION: THE ROLES OF FAMILY, RELIGION, AND SOCIAL CONDITIONS
E+M Ekonomie a Management, 2022 Tax income is one of the essential financial resources to maintain a nation’s development, as tax revenue promotes the advancement of social welfare and community affairs. However, tax evasion has been a persistent governmental and societal concern.
Thuy Thi Diep Vo +2 more
semanticscholar +2 more sources
PENGARUH TAX SELF-ASSESSMENT SYSTEM, MONEY ETHICS, DAN RELIGIUSITAS TERHADAP TAX EVASION
Jurnal Analisa Akuntansi dan Perpajakan, 2023 Penggelapan pajak merupakan tindakan wajib pajak yang selalu berusaha untuk meminimalkan beban pajak terutang dengan melanggar ketentuan perundang-undangan perpajakan. Penelitian ini bertujuan untuk menganalisa dan membuktikan secara empiris pengaruh Tax
Tandry Whittleliang Hakki +2 more
semanticscholar +2 more sources
The Role of Emotions in Attitudes toward Ethics of Tax Evasion: An Empirical Study
International Journal of Public FinanceThis research examines the effect of positive and negative emotions on Turkish taxpayers' attitudes regarding the ethics of tax evasion. A questionnaire survey was administered to 464 Turkish individual taxpayers. To determine how emotions influenced the
Serkan Benk +3 more
doaj +2 more sources