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PERANAN ETIKA, PEMERIKSAAN, DAN DENDA PAJAK UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2012 This study aims to examine the determinants of compliance of Indonesian tax payers i.e. tax audit, fine and ethical variables. This study proposes a hypothesis that tax compliance is not only affected by deterrence factors such as tax audit and tax fine ...
Nur Cahyonowati +2 more
doaj +5 more sources
Ethics, organ donation and tax: a proposal [PDF]
Journal of Medical Ethics, 2011 Five arguments are presented in favour of the proposal that people who opt in as organ donors should receive a tax break. These arguments appeal to welfare, autonomy, fairness, distributive justice and self-ownership, respectively. Eight worries about the proposal are considered in this paper.
Petersen, Thomas Søbirk +1 more
openaire +7 more sources
Vergi Etiği Açısından Vergi Afları
Gaziantep Üniversitesi Sosyal Bilimler Dergisi, 2018 It is stated at “Tax Obligation” titled 73rd article of Turkish Republic Constitution that, everyone is obligated to pay their taxes at the rate of their income and fair and balanced distribution of burden of tax is the social objective of fiscal ...
Ali Volkan ÖZGÜVEN
doaj +3 more sources
Determining the Criteria Affecting Tax Ethics in Türkiye Using the Fuzzy DEMATEL Method
İstanbul İktisat Dergisi, 2023 Tax ethics, which ensure that taxpayers pay taxes voluntarily and with an internal motivation, and enhancing tax ethics is crucially important for increasing tax revenues and preventing informalities.
Burcu Kuzucu Yapar, Abdulkadir Keskin
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
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
doaj +1 more source
TAX AUDITOR’S ETHICS REVIEW FROM ISLAMIC PERSPECTIVE (AT REGIONAL OFFICE OF DGT EAST JAVA I)
Riset Akuntansi dan Keuangan Indonesia, 2022 Ethics currently exists in various professions. Tax auditors have been provided with a code of ethics that must be obeyed. Islam is a religion that teaches the values of goodness and the basic beliefs of its people in living life.
Dedy Faturachman +1 more
doaj +1 more source
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
Cogent Business & Management, 2022 This paper investigates the relative effect of re-enforced tax ethics education (RTEE), religious commitment and professional experience on ethical decision-making (EDM).
Holy Kwabla Kportorgbi +2 more
doaj +1 more source
Political connection as a double-edged sword: the case of tax aggressiveness practice during the COVID-19 pandemic [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – This research aims to examine the association between political connection and tax aggressiveness during the COVID-19 pandemic and the role of business ethics in the association between political connection and tax aggressiveness.
Astrid Rudyanto +2 more
doaj +1 more source