Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance

Autor:	Arfah Habib Saragih, I Dewa Nyoman Suartama Putra
Jazyk:	indonéština
Rok vydání:	2021
Předmět:	ethical perception tax evasion tax compliance ethical philosophy tax knowledge education level moral judgment Accounting. Bookkeeping HF5601-5689 Finance HG1-9999
Zdroj:	Jurnal Akuntansi dan Keuangan, Vol 23, Iss 1 (2021)
Druh dokumentu:	article
ISSN:	1411-0288 2338-8137
DOI:	10.9744/jak.23.1.1-14
Popis:	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 from various backgrounds and majors. Our analysis shows a negative and significant effect of idealism, tax knowledge toward the ethical perception of tax evasion, a positive and significant impact of relativism toward the ethics perception of tax evasion, and no significant effect of religiosity and educational level toward the ethics perception of tax evasion. We found that ethical perception is a significant predictor of voluntary tax compliance.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/9cc137aee3b340bc86e71844a0f9e414 Zobrazit plný text záznamu View record in DOAJ