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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.
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Does Religiosity Affect Attitudes toward the Ethics of Tax Evasion? The Case of Turkey [PDF]
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
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National Culture and Perceived Ethics of Tax Evasion: Case of Bali Province [PDF]
Journal of Economics, Business & Accountancy, 2018 This study aims to investigate the relationship of national cculture and taxpayer's ethical perception of tax evasion. National culture dimensions include powner dinstance, uncertainty avoidance, individualism/ccollectivism, masculinity/femininity, lOng ...
I Nyoman Kusuma Adnyana Mahaputra +3 more
doaj +3 more sources
Peran religionsity sebagai pemoderasi hubungan money ethics terhadap upaya tax evasion
Jurnal Akuntansi, 2018 The purpose of this study was to examine and analyze the influence of money ethic, intrinsic and extrinsic religionsity against tax evasion. In addition to test and analyze the effects of intrinsic and extrinsic religionsity as moderating the ...
Rachmawati Meita Oktaviani +2 more
doaj +4 more sources
Religiosity, money ethics, materialism, and tax evasion: An exploratory study
Journal of Islamic Finance and Accounting, 2023 Tax evasion remains a persistent concern that continues to captivate the attention of scholars and professionals alike, owing to its profound implications for a nation's economic landscape.
Nur Jannah
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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
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Machiavellian, Equity Sensitivity, and Law Enforcement on the Perception of Tax Evasion Ethics
East Asian Journal of Multidisciplinary Research, 2023 This study aims to examine the effect of Machiavellian, Equity Sensitivity, and Law Enforcement on the Ethical Perception of Tax Evasion with a case study at KPP Pratama Cibitung. This research uses a quantitative approach.
Dian Sulistyorini Wulandari +2 more
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Perception of Prospective Taxpayers: Tax Ethics and Tax Evasion
Akuntansi : Jurnal Akuntansi Integratif, 2023 This study aimed to determine the arguments of prospective taxpayers at the Faculty of Economics and Business of Universitas Brawijaya to justify tax evasion. This study was an exploratory research with a survey approach involving 96 respondents from the
Unti Ludigdo +2 more
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Influence of Ethical Culture, Locus of Control, and Money Ethics on Ethical Perceptions of Tax Evasion [PDF]
JURNAL AKUNTANSI BERKELANJUTAN INDONESIA, 2022 This study aims to prove the ethical culture, locus of control, and money ethics on the ethical perception of tax evasion. The independent variables used in this study are ethical culture, locus of control, and money ethics, while the dependent variable ...
Revan Mairjal +2 more
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ETNIK Jurnal Ekonomi dan Teknik, 2022 Tax is a taxpayer's contribution to the state that is owed by an individual or entity that is coercive under the law. This tax plays a very important role in Indonesia's state finances, namely the annual State Revenue and Expenditure Budget (APBN ...
Johanna Vivian Seputro, Suklimah Ratih
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