Ethical perception of tax evasion: Determinants and consequences on voluntary tax compliance
AH Saragih, IDNS Putra - Jurnal Akuntansi dan …, 2021 - jurnalakuntansi.petra.ac.id
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 …
the effect of ethical perception on tax compliance. Surveys were conducted with 291 …
Sintesis sistem akuntansi perpajakan
Sintesis Sistem Akuntansi Perpajakan. Penelitian ini bertujuan menyajikan pendekatan
yang dapat dipertimbangkan dalam mendesain sistem akuntansi perpajakan untuk …
yang dapat dipertimbangkan dalam mendesain sistem akuntansi perpajakan untuk …
What do taxpayers prefer: Lower taxes or a better year-end position? A research note
GS Iyer, SE Kaszak - Journal of Accounting and Public Policy, 2022 - Elsevier
What do people prefer, lower taxes or better year-end position? To our knowledge this is the
first study that examines which component of individuals' tax outcome, total tax or year-end …
first study that examines which component of individuals' tax outcome, total tax or year-end …
Election outcome and tax compliance: The role of political party affiliation, affect balance, and trust in government
NC Hunt, GS Iyer, P Jimenez - Applied Psychology, 2019 - Wiley Online Library
The present study examines partisan reactions to presidential election outcomes. Our model
investigates the interactive role of political party affiliation on the relationship between …
investigates the interactive role of political party affiliation on the relationship between …
Tax software versus paid preparers: Motivations and predictors for the mode of tax preparation assistance
L Rosenthal, B Brown, JL Higgs… - Accounting …, 2023 - publications.aaahq.org
In recent years, the number of taxpayers using tax preparation software has increased
substantially; however, little is known about how these taxpayers differ from those using a …
substantially; however, little is known about how these taxpayers differ from those using a …
Reference points, mental accounting, and taxpayer compliance: insights from a field study
We investigate how different cognitive conceptualizations of reference point and tax
withholdings jointly influence aggressive tax filing. We utilize a field study with responses …
withholdings jointly influence aggressive tax filing. We utilize a field study with responses …
Pengaruh Tax Knowledge dan Kesadaran Perpajakan TerhadapKepatuhan Wajib Pajak Dengan Relawan Pajak Sebagai Variabel Moderasi
MD Setiawa - 2021 - repository.uinjkt.ac.id
Penelitian ini bertujuan untuk menemukan bukti empiris atas pengaruh tax knowledge dan
kesadaran perpajakan terhadap kepatuhan Wajib Pajak dengan relawan pajak sebagai …
kesadaran perpajakan terhadap kepatuhan Wajib Pajak dengan relawan pajak sebagai …
Kurumsal kalitenin vergi uyumu üzerindeki etkisi: Panel veri analizi
Y Taşdemir - 2023 - acikerisim.lib.comu.edu.tr
Kurumsal iktisat, iktisadi faaliyetlerin sosyal, politik ve hukuki yapılar ile yakından ilişkili
olduğunu kabul etmekte ve kurumların ekonomik davranışları şekillendirmedeki rolünü …
olduğunu kabul etmekte ve kurumların ekonomik davranışları şekillendirmedeki rolünü …
BAGAIMANA KONDISI DEMOGRAFI MENJADI PENENTU MORAL PAJAK SAAT COVID-19?
AA Toly, IA Gunawan, J Marchella… - Jurnal Akuntansi …, 2021 - jamal.ub.ac.id
BAGAIMANA KONDISI DEMOGRAFI MENJADI PENENTU MORAL PAJAK SAAT COVID-19?
Page 1 388 Abstrak - Bagaimana Kondisi Demografi Menjadi Penentu Moral Pajak saat …
Page 1 388 Abstrak - Bagaimana Kondisi Demografi Menjadi Penentu Moral Pajak saat …
Analysis of taxpayer compliance in paying sme income taxes using online platforms in the COVID-19 era and the new normal era
World economies experienced instabilities and recessions following the COVID-19
pandemic, including Indonesia. Despite the onset of a'new normal era', it is not yet known …
pandemic, including Indonesia. Despite the onset of a'new normal era', it is not yet known …