Results 11 to 20 of about 347,374 (305)

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, Ahmad Assadzadeh, Mohamad Mehdi Barghi Oskoei   +2 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, Gayatri Indah Puspitorini   +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, Ernie Riswandari, Theresia Hesti Bwarleling   +2 more
doaj   +1 more source

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, I Dewa Nyoman Suartama Putra   +1 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, Julisar Julisar, Debora Debora   +2 more
doaj   +1 more source

Reflection of Al-Ghazali’s business ethics for tax consultants

Journal of Islamic Accounting and Finance Research, 2023
Purpose - The purpose of this study was to explore the application of the values of Al-Ghazali Islamic business ethics to tax consultants in Indonesia and to compare them with the Indonesian Tax Consultant Professional Code of Ethics.
Bima Rafly Fachrezzi, Deni Rachmad Sulistiyanto, Muhammed Lamin Jabbi, Ishiaka Adamu   +3 more
doaj   +1 more source

Carbon tax ethics

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.
openaire   +4 more sources

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, Haryadi Haryadi, Sri Rahayu, Enggar Diah Puspa Arum   +3 more
doaj   +1 more source

Ethics and performance: Understanding the psychological contract of the taxation from the view of the employee tax

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, Hero Priono, Rina Moestika Setyaningrum, Sri Hastuti   +3 more
doaj   +1 more source

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, Ceacilia Srimindarti, Pancawati Hardiningsih   +2 more
doaj   +1 more source