Results 21 to 30 of about 630,004 (299)
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
The Influence of Personal and Professional Ethics of Tax Agents on Their Perception of Tax Evasion
Asian 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
semanticscholar +1 more source
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
doaj +1 more source
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.
doaj +1 more source
Proceedings 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, Agus Zainul Arifin, Yanuar
semanticscholar +1 more source
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
doaj +1 more source
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
U. Ludigdo +2 more
semanticscholar +1 more source
, 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
semanticscholar +1 more source