Results 21 to 30 of about 26,831 (258)

MEMBANGUN ETHICAL BEHAVIOR PEGAWAI BIDANG PENAGIHAN PAJAK (Studi Kasus Terhadap Juru Pungut di DISPENDA Kota Kupang)

open access: yesJournal of Management Small and Medium Enterprises (SME's), 2020
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

open access: yesGolden Ratio of Taxation Studies, 2022
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]

open access: yesJurnal Akuntansi Multiparadigma, 2020
: 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

The Effect of Money Ethics Toward Tax Evasion with Gender and Materilalistic as A Moderating Variable

open access: yesJurnal Dinamika Akuntansi, 2018
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]

open access: yesJournal 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   +4 more sources

Akibat Hukum Penandatanganan Akta Jual Beli Tanah oleh Pejabat Pembuat Akta Tanah Sebelum Pembayaran Pajak Penghasilan

open access: yesJurnal Ilmiah Pendidikan Pancasila dan Kewarganegaraan, 2022
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)

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2018
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]

open access: yesJournal of Business Ethics, 2016
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
openaire   +4 more sources

The Relationship between Family Ownership and Tax Avoidance: The Moderating Role of Business Ethical Commitment

open access: yesJurnal Dinamika Akuntansi
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]

open access: yesEnvironmental and Resource Economics, 2020
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.
openaire   +2 more sources

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