Results 271 to 280 of about 587,928 (338)
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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   +1 more source

Money Ethics And Tax Evasion

International Journal of Management Research and Economics, 2023
This research aims to understand the influence of money ethics and tax morale on tax evasion. The population in this study is made up of taxable individuals registered in the KPP Pratama City of Batam, which amounts to 456,984 people.
Merline Yulianti   +2 more
semanticscholar   +1 more source

Effect of Government Efficiency on Tax Evasion: The Mediating Role of Ethics and Control of Corruption

International Journal of Public Administration, 2022
Drawing on institutional theory, this study tests the effect of government efficiency on tax evasion by considering the mediating role of ethics and control of corruption.
Ahmed Bani‐Mustafa   +3 more
semanticscholar   +1 more source

PENGARUH MONEY ETHICS, MACHIAVELLIAN, KEADILAN DAN PEMAHAMAN PERPAJAKAN TERHADAP PENGGELAPAN PAJAK (TAX EVASION)

Journal of Social Economics Research
Penelitian ini bertujuan untuk menguji pengaruh antara variabel Money ethics, Machiavellian, Keadilan dan Pemahaman Perpajakan Terhadap Penggelapan Pajak (Tax Evasion). Penelitian ini dilakukan dengan menggunakan metode kuantatif.
Mulia Pertiwi, Y. Agus Bagus Budi N.
semanticscholar   +1 more source

Pengaruh Money Ethics dan Tax Morale terhadap Persepsi Mahasiswa Mengenai Tax Evasion dengan Hedonisme sebagai Variabel Moderasi

Jurnal Publikasi Ekonomi dan Akuntansi
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 ...
P. Aprilia   +9 more
semanticscholar   +1 more source

Ethics and Tax Evasion in Asia

SSRN Electronic Journal, 2006
This paper analyzes the data on tax evasion that was collected as part of a much larger survey on human beliefs and values. Data from the Asian countries that were included in the survey are compared and contrasted. The opinions of participants are ranked by country in several demographic categories, including gender and age.
openaire   +2 more sources

Jewish Perspectives on the Ethics of Tax Evasion

SSRN Electronic Journal, 2006
ABSTRACT The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views evolved on the topic.
Gordon M. Cohn, Robert W. McGee
openaire   +2 more sources

The Moral Dilemma: Between Tax Ethics and the Temptation of Evasion

Amsir Accounting & Finance Journal
This study aims to determine the effect of tax justice, taxation system and tax discrimination on tax evasion. The population in this study is an individual taxpayer who is registered at Kantor Pelayanan Pajak Pratama Makassar Utara.
Budi Santoso   +2 more
semanticscholar   +1 more source

The ethics of tax evasion: a study of Turkish opinion

Journal of Balkan and Near Eastern Studies, 2011
The vast majority of articles that have been written about tax evasion have been written from the perspective of public finance.
McGee, Robert W., Benk, Serkan
openaire   +3 more sources

The Ethics of Tax Evasion

2014
This chapter summarizes the theoretical and empirical literature on the ethics of tax evasion and then proceeds to examine the opinions of 1,483 Brazilians on the issue using the data from the most recent World Values Survey. The study finds that although Brazilians are strongly opposed to tax evasion in general their opposition is less than absolute ...
openaire   +1 more source

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