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Tax Morality Moderates Self Assessment System and Money Ethics on Tax Evasion Measures at KPP Pratama Makassar Selatan

open access: goldAJAR, 2023
The purpose of this research is to examine the relationship between the Self Assessment System Money Ethics and Tax Morality in relation to Tax Evasion at the South Makassar Primary Tax Office.
Fahria Azhar   +2 more
openalex   +2 more sources

Taxation System, Tax Sanctions, Justice, Discrimination, and Probability of Cheat Detect Impact on Taxpayer Perception Regarding Tax Evasion Ethics (Study at Primary KPP in Yogyakarta) [PDF]

open access: goldProceedings of the Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2019), 2020
This study is about Yogyakarta. Sleman as One of the regency in Yogyakarta had not enough regional original income (PAD) in order to invest in capital expenditure, especially for the information technology. So that collecting and maximizing the potential
Ishak Ramli   +2 more
openalex   +2 more sources

The Ethics of Tax Evasion: Relevant Demographic Variables within the scope of Higher Education Students and Professors. [PDF]

open access: greenArchives of Business Research, 2020
The purpose of our study is to determine the depth of various arguments that have emerged to justify tax evasion as an ethical procedure considering several demographic variables. Data collection was done using a questionnaire addressed to professors and
César Ribeiro, Carlos Pinho
openalex   +2 more sources

The Effect of Tax Ethics and Tax Morals on Tax Evasion

open access: hybridGolden Ratio of Taxation Studies, 2022
This study aims to determine the effect of tax justice, tax system, tax discrimination, tax understanding and tax compliance on tax evasion. The population in this study were individual taxpayers registered at the North Makassar Primary Tax Service ...
Cherly Elisabeth
openalex   +3 more sources

Moralitas Pajak Memoderasi Self Assessment System dan Money Ethics Terhadap Tindakan Tax Evasion

open access: hybridPARADOKS 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.
Fahria Azhar   +2 more
openalex   +3 more sources

The Ethics of Tax Evasion: A Survey of Hispanic Opinion [PDF]

open access: greenSSRN Electronic Journal, 2007
In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled "The Moral Obligation of Paying Just Taxes". His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue (tax evasion is always unethical, sometimes unethical or ...
Robert W. McGee, Arsen Djatej
openalex   +3 more sources

TAXPAYER PERCEPTION RELATED TO LOVE OF MONEY, MACHIAVELLIAN, AND EQUITY SENSITIVITY ON TAX EVASION ETHICS

open access: hybrid, 2020
Cases of tax evasion in Indonesia have occurred a lot, giving rise to different perceptions on everyone. This study aims to determine the effect of love of money, machiavellian, and equity sensitivity on tax evasion ethics of taxpayers. The population of
Esther Dwitia   +2 more
openalex   +3 more sources

Avoiding evasion: medical ethics education and emotion theory [PDF]

open access: bronzeJournal of Medical Ethics, 2004
Beginning with an exemplary case study, this paper diagnoses and analyses some important strategies of evasion and factors of hindrance that are met in the teaching of medical ethics to undergraduate medical students. Some of these inhibitions are inherent to ethical theories; others are connected with the nature of medicine or cultural trends.
Carlo Leget
openalex   +6 more sources

PENGARUH MONEY ETHICS, GENDER, RELIGIUSITAS DAN MATERIALISME TERHADAP PENGGELAPAN PAJAK (TAX EVASION)

open access: hybridSurplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi, 2022
Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh money ethics, gender, religiusitas dan materialisme terhadap penghindaran pajak. Metode penelitian yang digunakan adalah kuantitatif.
Cacca Sefta Khoerunissah   +2 more
openalex   +3 more sources

The Influence of Personal and Professional Ethics of Tax Agents on Their Perception of Tax Evasion

open access: diamondAsian Journal of Accounting Perspectives, 2023
Research aim: This study seeks to identify the relationship between the personal and professional ethics of tax agents and their perception of tax evasion.
Magdalene Christie Anak Johnes Abit   +2 more
openalex   +3 more sources

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