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 Reduce Tax Evasion? Empirical Research Based on Gender and Education
Akrual: Jurnal Akuntansi, 2022 Tax evasion in Indonesia there are still many cases, even though the law clearly regulates taxation procedures, there are still many taxpayers who do not carry out their obligations by taking tax evasion measures.
Widiyanti Kurnianingsih +1 more
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Penggelapan pajak yang dimoderasi religiusitas intrinsik
Jurnal Akuntansi Aktual, 2022 This study aims to investigate the impact of money ethics and Machiavellian on tax evasion, moderated by religiousity. From the questionnaires of 70 individual taxpayers in Bogor, this study demonstrated that money ethics affect tax evasion, while ...
Nathasia Priskila +2 more
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Investigating behavioral economics in tax evasion decision making phenomenon: a tax crime scenario approach [PDF]
تصمیم گیری و تحقیق در عملیات, 2023 Purpose: Most tax policies are based on how taxpayers make decisions based on classical economic models. However, studies show that conventional decision-making models, which are designed without socio-psychological foundations and based only on economic
Najme Esmaeil Darjani +2 more
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Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance
Jurnal Akuntansi dan Keuangan, 2021 This study investigates the factors of ethical perception of tax evasion. We also investigate the effect of ethical perception on tax compliance. Surveys were conducted with 291 participants consist of student, lecturer, professional, and business owner
Arfah Habib Saragih +1 more
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The Influence of Love of Money, Machiavellianism, and Injunctive Norms on Tax Evasion with Religiosity as Moderating Variable [PDF]
Облік і фінанси, 2023 Taxes form 85% of Indonesia's state budget revenues. Based on the importance of tax discipline, the government has implemented various tax reforms to increase tax revenue targets.
Muliani Mangngalla’ +2 more
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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
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Business Ethics and Leadership, 2022 Many governments worldwide are concerned about tax evasion and avoidance, which has been studied extensively over the years. The primary goal of this research is to convey Albanian citizens’ and taxpayers’ perspectives on tax evasion, avoidance, and ...
Oltiana Muharremi +2 more
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Viral competition assay to assess the role of HIV-1 proteins in immune evasion
STAR Protocols, 2023 Summary: CD8+ T lymphocytes can recognize and eliminate cells infected by viruses. However, the human immunodeficiency virus (HIV-1) has developed mechanisms to evade CD8+ T-cell-mediated clearance.
Gabriel Duette +3 more
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The ethical conception of Leo Tolstoy in the interpretation of Maximilian Voloshin [PDF]
SHS Web of Conferences, 2021 The article examines the interpretation of Leo Tolstoy’s ethical conception provided by a Russian poet Maximilian Voloshin. A brief exposition of Tolstoy’s ethical conception position of a person’s concern for their soul is provided.
Buzhor Vadim I., Buzhor Yevgeniya S.
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