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PENGARUH ETIKA UANG (MONEY ETHICS) TERHADAP KECURANGAN PAJAK (TAX EVASION) DENGAN RELIGIUSITAS INTRINSIK DAN MATERIALISME SEBAGAI VARIABEL PEMODERASI

Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan, 2019
This study aims to determine (1) the effect of money ethics on tax evasion, (2) to know intrinsic religiosity moderate the effect of money ethics on tax evasion, and (3) to know materialism moderate the effect of money ethics on tax evasion.
Desi Nuraprianti, A. Kurniawan, Indah Umiyati   +2 more
semanticscholar   +1 more source

The Ethics of Tax Evasion: An Islamic Perspective

2011
Tax structures, tax systems, and tax policies are among the most important factors affecting economic and social affairs of any society. At the same time, the public’s reaction to them, specifi cally the public attitudes regarding tax evasion and tax avoidance, can substantially infl uence these systems and policies to the point of either facilitating ...
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The Ethics of Tax Evasion: A Survey of Vietnamese Opinion [PDF]

SSRN Electronic Journal, 2006
This paper examines some of the data that was gathered as part of a much larger study on human beliefs and values. Specifically, it examines the views of the Vietnamese sample on the issue of tax evasion. After reviewing the literature of the ethics of tax evasion that has emerged over the last five centuries, the author analyzes the views of 989 ...
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Ethics and Tax Evasion in Ukraine: An Empirical Study

SSRN Electronic Journal, 2007
ABSTRACT 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.
Robert W. McGee, Irina Nasadyuk
openaire   +2 more sources

Education Level and the Ethics of Tax Evasion

2011
Some studies have found that the more education a person has, the more averse they are to tax evasion, while other studies have found just the opposite. Part of the reason for the differing results is because several behavioral factors are at work that pull taxpayers’ opinions in opposite directions.
openaire   +2 more sources

Marital Status and the Ethics of Tax Evasion

2011
Marital status is another variable that has an influence on ethical beliefs and attitude toward paying taxes. The World Values surveys collected data on this variable. It was thought that marital status might have some effect on attitudes toward tax evasion but the effect it has is unclear.
openaire   +2 more sources

The Ethics of Tax Evasion: A Study of Indian Opinion [PDF]

, 2011
Most studies of tax evasion take an economic or public finance perspective. Not much has been written from a philosophical or ethical viewpoint. That is probably because most economists are utilitarians and most lawyers are legalists. However, there is a small body of literature that addresses tax evasion issues from a philosophical or theological ...
Robert W. McGee, Ravi Kumar Jain
openaire   +1 more source

The Ethics of Tax Evasion: An Empirical Study of Ecuador

SSRN Electronic Journal, 2007
Although much research has been done on tax evasion from the perspectives of economics and public finance, not much has been done from the perspective of ethics. This paper is intended to partially fill that gap in the literature. This paper reviews the literature that has been published on the ethics of tax evasion, then proceeds to present the ...
Robert W. McGee, Fabiola Jarrín Jaramillo, Silvia López Paláu   +2 more
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The ethics of cryptonormativism

Philosophy & Social Criticism, 1996
In his later work, Foucault was more skeptical of theory than he was of norms. His apparent evasion of normative theory was not meant to suggest, as some interpreters have thought, that norm ative theory is useless or oppressive, but rather that it is fragile and uncertain, that it depends for its practical effect on something essen tially ...
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Religious Practice and the Ethics of Tax Evasion

2011
One might assume that the more religious a person is, the more likely he/she is to pay taxes, but such an assumption must be tested. The purpose of this chapter is to do that. Religiosity may be estimated by the frequency with which someone attends religious services. The World Values surveys collected data on this variable.
openaire   +2 more sources