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Determinants of Accounting Students’ Perceptions of Ethics on Tax Evasion
This research aims to examine the factors that influence perceptions about the ethics of tax evasion in accounting students. The population in this study were active students of Bachelor degree (S1) 2016 semester 8 of Accounting Studies Program at the ...
S. Dewi, Talita Ayu Sylviana
semanticscholar +2 more sources
National Culture and Perceived Ethics of Tax Evasion: Case of Bali Province [PDF]
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 +2 more sources
Religiosity, money ethics, materialism, and tax evasion: An exploratory study
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
semanticscholar +3 more sources
Pengaruh Money Ethics dan Ketidakpercayaan Kepada Fiskus Terhadap Tax Evasion dengan Keimanan sebagai Variabel Moderasi [PDF]
Tujuan penelitian ini adalah untuk menganalisis pengaruh money ethics dan ketidakpercayaan kepada fiskus terhadap tax evasion dengan keimanan sebagai variabel moderasi.
F. Ashari +2 more
semanticscholar +2 more sources
This research raises the issue of the phenomenon of tax evasion amidst the increase in tax revenue realization in the last three years. This study aims to determine the effect of money ethics and tax morale on student perceptions of tax evasion with ...
Putri Aprilia +9 more
semanticscholar +3 more sources
The problem of moral obligation to preserve or erase memories in trauma treatment [PDF]
People who have experienced traumatic events often suffer from the burden of painful memories. Recent advances in neuropharmaceuticals and neurotechnologies have enabled the modification and even erasure of traumatic memories, raising both therapeutic ...
Junjie Yang
doaj +2 more sources
Penelitian ini bertujuan untuk mengetahui pengaruh money ethics dan kemungkinan terdeteksinya kecurangan terhadap persepsi etika tax evasion dengan religiusitas sebagai variabel moderasi.
sindy mawarista, Y. Aulia
semanticscholar +3 more sources
A Survey of Business Tax Payers in Bahir Dar Town on the Ethics of Tax Evasion
s Tax evasion has the effect of deteriorating government revenue that in turn distorts resource allocation with current infrastructure. Tax evasion in most developing countries is so severe problem than developed countries.
Obsa Teferi
semanticscholar +3 more sources
Machiavellian, Equity Sensitivity, and Law Enforcement on the Perception of Tax Evasion Ethics
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
semanticscholar +1 more source
Does Religiosity Reduce Tax Evasion? Empirical Research Based on Gender and Education
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
doaj +1 more source

