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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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Analysis of ethical decisions of tax consultants in Southern Sumatra Region
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 2022 This study aims to determine the factors that influence the ethical decision-making of tax consultants in the Southern Sumatra Region. The population of this research is all tax consultants who are members of the Indonesian Tax Consultants Association ...
Wiwik Tiswiyanti +3 more
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WIREs Climate Change, 2023 AbstractIdeal carbon tax policy is internationally coordinated, fully internalizes externalities, redistributes revenues to those harmed, and is politically acceptable, generating predictable market signals. Since nonideal circumstances rarely allow all these conditions to be met, moral issues arise.
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Ethics in tax practice: A study of the effect of practitioner firm size [PDF]
, 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 ...
Doyle, Elaine +2 more
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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
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Journal of Economics, Business & Accountancy Ventura, 2017 There is a phenomenon related to the dysfunctional behavior of unscrupulous tax officials and the reluctant of taxpayers to pay the tax. This study aims to explore the evidence of psychological tax contract in a tax official perspective.
Indrawati Yuhertiana +3 more
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Peran religionsity sebagai pemoderasi hubungan money ethics terhadap upaya tax evasion
Jurnal Akuntansi, 2018 The purpose of this study was to examine and analyze the influence of money ethic, intrinsic and extrinsic religionsity against tax evasion. In addition to test and analyze the effects of intrinsic and extrinsic religionsity as moderating the ...
Rachmawati Meita Oktaviani +2 more
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THE DETERMINANTS PERCEPTION OF TAX EVASION ETHICS [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2018 This study aimed to examine the determinants perception of tax evasion ethics, and combined three models based on the research of McGee et al (2012), Lau et al (2013), Lemvora et al (2013). Data collection used survey method on 148 auditors who worked at
Ningsih D.N.C., Sudarma M., Baridwan Z.
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Tax professionals’ role and ethics during a period of economic crisis in a small European country [PDF]
Contabilitate şi Informatică de Gestiune, 2020 Research Question: This paper analyses the role and ethics of tax professionals in the collection of public revenue from business activity during a period of economic crisis in Greece.
Michail Pazarskis +3 more
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Societal Studies, 2013 The objective of the article is to present the qualitative research of the perceptions of ethical problems in Lithuanian tax administration from the point of view of both taxpayers and tax administrators. A questionnaire reflecting the statements of the Ethics Code has been designed.
Visockaitė, Audra, Birškytė, Liucija
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