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International Research Journal of Management IT and Social Sciences, 2019 The main principle of tax collection, as a manifestation of the obligation of citizens, is to help state finance and national development. All state income from taxes will be used to finance all public expenses, which means that it is used to improve the
Yohanes C. Seralurin, Yana Ermawati
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The concept of succession evasion: An invisible behavior in the organization [PDF]
Journal of Education and Health PromotionBACKGROUND: The opposite of succession planning is a new concept called succession evasion; A deep understanding of this concept helps to correct the training process of competent staff in nursing management.
Tahmine Salehi +2 more
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, 2020 This study aims to determine and analyze the influence of self-assessment system, money ethics, and technology and tax information on corporate taxpayer perception of tax evasion in KPP Pratama Langsa. The data used in this study is the primary data. The
Razif Razif, Alqonitur Rasyidah
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Tax Ethics and Tax Evasion, Evidence from Greece
, 2018 Tax evasion involves the deliberate act of noncompliance to tax legislation and the disregard of tax payments from the citizens. Moreover, many citizens do not directly violate tax legislation, but avoid paying taxes by taking advantage the lack of ...
George Drogalas +3 more
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Ethics of Tax Evasion, The case of Albania
2015 UBT International Conference, 2015 Emirjeta Kandri, Agim Mamuti
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Does Religiosity Reduce Tax Evasion? Empirical Research Based on Gender and Education
Akrual: Jurnal Akuntansi, 2022 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
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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
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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
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The Influence of Love of Money, Machiavellianism, and Injunctive Norms on Tax Evasion with Religiosity as Moderating Variable [PDF]
Облік і фінанси, 2023 Taxes form 85% of Indonesia's state budget revenues. Based on the importance of tax discipline, the government has implemented various tax reforms to increase tax revenue targets.
Muliani Mangngalla’ +2 more
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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
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