Results 21 to 30 of about 104,237 (310)

Teaching Legal Ethics Online: Pervasive or Evasive? [PDF]

open access: yesLegal Education Review, 2001
The aim of this article is to encourage law teachers to produce interactive teaching/learning materials in law and to share the lessons that they learn from their work to enrich what we know about the development of, and student learning with, multimedia teaching/learning products.
openaire   +2 more sources

FAKTOR-FAKTOR PERSEPSI WAJIB PAJAK TERHADAP ETIKA PENGGELAPAN PAJAK

open access: yesJurnal Reksa, 2018
This study examines the effect of taxation understanding, subjective norm, love of money and religiousity on taxpayers’ perception on tax evasion ethics. Primary data were obtained through direct survey using questionnaires.
Wanda Surahman, Ulinnuha Yudiansa Putra
doaj   +1 more source

National Culture and Perceived Ethics of Tax Evasion: Case of Bali Province

open access: yesJournal of Economics, Business & Accountancy Ventura, 2018
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   +1 more source

Ethical behavior in the work environment and its effects on academic misconduct

open access: yesRevista Ambiente Contábil, 2023
Objective: This study aims to analyze the effects that ethical behavior in the work environment has on attitudes towards cheating in the academic environment among accounting sciences students.
Marcielle Anzilago   +2 more
doaj   +1 more source

Attitudes towards Tax Evasion in Turkey and Australia: A Comparative Study

open access: yesSocial Sciences, 2016
The authors conducted a survey of 502 Turkish and Australian undergraduate and graduate business and economic students to determine their views regarding the ethics of tax evasion.
Robert W. McGee, Ken Devos, Serkan Benk
doaj   +1 more source

MEMBANGUN ETHICAL BEHAVIOR PEGAWAI BIDANG PENAGIHAN PAJAK (Studi Kasus Terhadap Juru Pungut di DISPENDA Kota Kupang)

open access: yesJournal of Management Small and Medium Enterprises (SME's), 2020
The implementation of the ethics in a state-owned institution becomes an attention that attract the public services sectors a specially in tax services sector.
Clarce Sarliana Maak
doaj   +1 more source

Determinants of Tax Ethics in Society: Statistical and Logistic Regression Approach

open access: yesMathematics, 2023
The paper focuses on analysing the current tax behaviour of Slovak citizens and their inclination to tax evasion. Inclination to tax evasion is defined in this research based on respondents’ answers to questions focused on their tax morale.
Beata Holkova   +3 more
doaj   +1 more source

Qualitative Exploration of the Social Context of the Tax Payment Process [PDF]

open access: yesجامعه شناسی کاربردی, 2022
Introduction:As a source of government revenue for the provision of various social, welfare, and cultural services, taxes have a long history. With regard to their role in the economic and social developments of societies despite the lack of desirable ...
Alireza Zare   +4 more
doaj   +1 more source

Tax Non-avoidance as a Missing Piece of the Puzzle in the CSR Agenda in Poland [PDF]

open access: yes, 2015
The commitment not to engage in tax avoidance – to refrain from using aggressive tax planning techniques – has not become part of the corporate social responsibility agenda in Poland.
Filipczyk, Hanna
core   +1 more source

Influence of Ethical Culture, Locus of Control, and Money Ethics on Ethical Perceptions of Tax Evasion

open access: yesJABI (Jurnal Akuntansi Berkelanjutan Indonesia), 2022
This study aims to prove the ethical culture, locus of control, and money ethics on the ethical perception of tax evasion. The independent variables used in this study are ethical culture, locus of control, and money ethics, while the dependent variable is the ethical perception of tax evasion. This research was conducted at Pamulang University.
Revan Mairjal   +2 more
openaire   +1 more source

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