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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
Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size [PDF]
Journal of Business Ethics, 2013 While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting ...
Elaine Doyle, Barbara Summers
exaly +3 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
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 +3 more sources
Does Religiosity Affect Attitudes toward the Ethics of Tax Evasion? The Case of Turkey
Religions, 2020 This study surveys the opinion of a wide segment of Turkish society on the ethics of tax evasion. The survey instrument includes 18 statements used to justify tax evasion in the past.
Robert W. McGee +3 more
doaj +3 more sources
Determinants of Tax Ethics in Society: Statistical and Logistic Regression Approach
Mathematics, 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 +3 more sources
Tax Ethics and Tax Evasion, Evidence from Greece
Theoretical Economics Letters, 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 explicit legislation.
Evgenia G Anagnostopoulou
exaly +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
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