Results 41 to 50 of about 345,928 (307)

Perception of Prospective Taxpayers: Tax Ethics and Tax Evasion

Akuntansi : Jurnal Akuntansi Integratif, 2023
This study aimed to determine the arguments of prospective taxpayers at the Faculty of Economics and Business of Universitas Brawijaya to justify tax evasion. This study was an exploratory research with a survey approach involving 96 respondents from the Faculty of Economics and Business, Brawijaya University.
Unti Ludigdo, Devy Pusposari, Ayu Fury Puspita   +2 more
openaire   +1 more source

Pengaruh Money Ethics Terhadap Tax Evasion Dengan Intrinsic Dan Extrinsic Religiosity Sebagai Variabel Moderating [PDF]

, 2014
Penelitian ini dilakukan untuk mengetahui pengaruh money ethics terhadap tax evasion dan juga untuk mengetahui dampak intrinsic dan extrinsic religiosity sebagai variabel moderating dalam pengaruhnya terhadap money ethics dan tax evasion.
Mangoting, Y. (Yenni), Rosianti, C. (Camelia)   +1 more
core  

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

Agribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Model Pengukuran Tax Evasion berbasis Money Ethics dan Tax Morals

Jurnal Riset Akuntansi & Perpajakan (JRAP), 2023
This study aims to measure tax evasion using money ethics and tax morals. The approach used is quantitative with a sample of 100 KPP Pratama employees of Karawang Regency. The analytical method uses regression with the help of the SmartPLS version 4.0 application. The results showed that money ethics has a significant effect on tax evasion, which means
Nito Agustin, Yanti Yanti, Ihsan Nasihin
openaire   +1 more source

Analisis Pengaruh Sifat Machiavellianisme¸ Etika dan Tanggung Jawab Sosial, Faktor Situasional dan Locus Of Control terhadap Pengambilan Keputusan Etis oleh Konsultan Pajak [PDF]

, 2018
The following research aimed to study the effect of Machiavellian personality, Perceived Role of Ethics, and Social Responsibility (PRESOR), situational factor, and both internal and external  Locus of control on ethical decision making made by tax ...
Mulyani, S. D. (Susi), Tofiq, T. A. (Tri)   +1 more
core  

The role of law and ethics in developing business management as a profession [PDF]

, 2009
Currently, business management is far from being recognised as a profession. This paper suggests that a professional spirit should be developed which could function as a filter of commercial reasoning. Broadly, management will not be organised within the
Buber M., Dániel Deák, Freidson E., Ghoshal S., Gulick L., Honoré A. M., Kasher A., Schön D., Swift J., Willmann O.   +9 more
core   +1 more source

The Role of Coordination Mechanisms and Transaction Costs Promoting Sustainability Performance in Agri‐Food Supply Chains: Evidence From Ecuador

Agribusiness, EarlyView.
ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley   +1 more source

Effect of Tax Rate, Taxation Technology and Information, Possibility of Fraud Detection, and Tax Fairnesson Taxpayer Perception of Tax Fraud Ethics (Empirical Study on KPP Pekanbaru, Dumai, Rokan Hilir)

Jurnal Akuntansi Keuangan dan Bisnis, 2018
This research is aimed to examine effect of tax rate, taxation technology and information, possibility of fraud detection, and tax fairness on taxpayer perception of tax fraud ethics. This research uses primary data by questioners.
Meilda Wiguna, Eka Hariyani
doaj  

Good Governance, Tourism Seasonality, Financial Performance, and Tax Compliance in Magelang Regency

Jurnal Akuntansi
This research examines the moderating effect of good governance (transparency, trust, ethics) on the effect of tourism seasonality-based financial performance on hotels and accommodations in Magelang Regency tax compliance.
Suci Nasehati Sunaningsih, Agustina Prativi Nugraheni, Nibras Anny Khabibah, Mumpuni Wahyudiarti Sitoresmi, Alex Johanes Simamora   +4 more
doaj   +1 more source

Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study

SAGE Open, 2023
This study explores how different factors affect tax compliance behavior among Romanian individual taxpayers. By unpacking tax compliance into nine drivers—tax system fairness, trust in government and tax authorities, efficiency, and transparency of ...
Vanina Adoriana Trifan, Silviu Gabriel Szentesi, Lavinia Denisia Cuc, Mioara Florina Pantea   +3 more
doaj   +1 more source