Results 21 to 30 of about 26,831 (258)
The implementation of the ethics in a state-owned institution becomes an attention that attract the public services sectors a specially in tax services sector.
Clarce Sarliana Maak
doaj +1 more source
The Effect of Tax Ethics and Tax Morals on Tax Evasion
This study aims to determine the effect of tax justice, tax system, tax discrimination, tax understanding and tax compliance on tax evasion. The population in this study were individual taxpayers registered at the North Makassar Primary Tax Service Office. The sampling technique used purposive sampling method.
openaire +1 more source
MEREFLEKSIKAN SIFAT GAJAH MADA DALAM DIRI KONSULTAN PAJAK [PDF]
: Reflecting the Nature of Gajah Mada in Tax Consultants. This study aimed to reveal the challenges of tax consultants and reflect the nature of Gajah Mada to deal with the challenges.
Puspa Ratri Prajnasari
doaj +1 more source
Tax is one of the important elements in the revenue budget in Indonesia. Revenue from this sector is always strived to meet the target revenue. In some times the amount of tax receipt is always not in accordance with the targets set.
Rachmawati Meita Oktaviani +1 more
doaj +1 more source
Ethics, organ donation and tax: a proposal [PDF]
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
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This study aimed to describe the code of ethics of Land Deed Making Officials in the process of making land sales and purchase deeds and to analyze the responsibilities and legal consequences of signature for the land sale and purchase deed by Land Deed ...
Hari Parmandinata
doaj +1 more source
DETERMINAN PERSEPSI MENGENAI ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION)
This study aims to examine the factors that influence the perception of ethics on tax evasion in the lecturers and students of Muhammadiyah University of Surakarta.
Mujiyati Mujiyati +2 more
doaj +1 more source
An Examination of Ethical Influences on the Work of Tax Practitioners [PDF]
As a contribution to the continuing debate about tax practitioner ethics, this paper explores the main streams of Western ethical thought that are relevant to tax practitioners work, most typically deontology and consequentialism (although virtue ethics and distributive justice are also considered).
Frecknall-Hughes, J +3 more
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Purposes: This study investigates the relationship between family ownership and tax avoidance, with business ethics commitment as a moderation. If well committed by the company, business ethics will improve the quality of decision-making in the business ...
Maulana Nanda, Arifin Rosid
doaj +1 more source
Tax Exemptions of Ethical Products Revisited [PDF]
Corporate social responsibility (CSR) activities, being viewed as the corporate's provision of a public good, enable tax exemptions in many economies. We examine, in a monopoly setup with heterogeneous consumers, with social image concerns, whether these tax exemptions are justified.
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