Results 41 to 50 of about 347,374 (305)

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

Swedish farmers' approval of nudges

Agribusiness, EarlyView.
Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen, Leon Englberger, Jens Rommel   +2 more
wiley   +1 more source

Doing Business and Tax Evasion: Evidence from Asian Countries

SAGE Open, 2022
The study examines the relationship between doing business factors and tax evasion in Asian countries. To this end, Ordinary Least Square (OLS), along with a fixed and random effect model, was used to analyze the 5-year data (2011–2015) of 35 Asian ...
Md. Harun Ur Rashid, Afzal Ahmad, Muhammad Saleh Abdullah, Monir Ahmmed, Serajul Islam   +4 more
doaj   +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

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  

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

Agribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
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

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  

Dual Practice of Law and Accountancy: A Lawyer’s Paradox [PDF]

, 1966
If a man is qualified both as a lawyer and as a certified public accountant, is there any reason to prohibit him from practicing both professions at the same time?
Goldberg, Louis S.
core   +2 more sources