Ethics Of Tax Evasion Research Articles

FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK MENGENAI ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION)

The purpose of this study is to examine the effect of tax fairness, tax system, tax discrimination, technology and information of taxation on taxpayer perception about the ethics of tax evasion. The data used in this study were primary data. The primary data were obtained from questionnaires distributed to individual taxpayers in Bengkulu City. The number of questionnaires that distributed were 110, but only 108 questionnaires that could be proceed.The data were analyzed by using multiple linear regression analysis with SPSS program. The results of the study showed that the tax fairness had negative effect on taxpayer perception about the ethics of tax evasion, while tax discrimination had positive effect on taxpayer perception about the ethics of tax evasion. In contrast, tax system, technology and information of taxation did not effect on taxpayer perception about the ethics of tax evasion.

Machiavellian, Equity Sensitivity, and Law Enforcement on the Perception of Tax Evasion Ethics

This study aims to examine the effect of Machiavellian, Equity Sensitivity, and Law Enforcement on the Ethical Perception of Tax Evasion with a case study at KPP Pratama Cibitung. This research uses a quantitative approach. The analysis used is Multiple Linear Regression Analysis with t-test, f-test, and coefficient of determination. The test instrument used in this study was SPSS Version 25. The test results in this study were the Machiavellian variable had a positive and significant effect on perceptions of tax evasion ethics, while equity sensitivity and law enforcement variables had a negative and significant effect on perceptions of tax evasion ethics. The coefficient of determination is 0.309 or 30.9%, which means that the magnitude of the influence of Machiavellian, equity sensitivity, and law enforcement on the ethical perception of tax evasion is 30.9% and the remaining 69.1% is explained by other factors. which were not described and tested in this study.

ETIKA PENGGELAPAN PAJAK: SURVEI ANTAR GENERASI PADA WAJIB PAJAK NON KARYAWAN DI INDONESIA

This study aimed to determine the ethics of tax evasion among non-employee individual taxpayers in Indonesia and classify the survey results into four generations: Baby Boomers, X, Millennials, and Z. For our investigation on the ethics of tax evasion, we employed the McGee questionnaire as a measuring instrument. This measuring instrument has been utilized in studies of a comparable nature in Spanish, Portuguese, Russian, and Turkish, among other languages and countries. This is the first investigation conducted in Indonesia. Individual non-employee taxpayers in Indonesia will not commit tax evasion if they believe the government has allocated public funds appropriately and if the current political and tax systems are perceived as ineffective or corrupt. The results indicate that Indonesian taxpayers tend not to engage in tax evasion for personal gain. In order to improve tax ethics and reduce tax evasion, it is necessary to increase the taxpayer's trust in the government, specifically by allocating tax funds efficiently and fostering public transparency.

Is There a Relationship between Self-Enhancement, Conservation and Personal Tax Culture?

Sustainability gets higher on the policy agenda of many countries in terms of the UN Sustainable Development Goals. Unethical tax behaviour diminishes the tax system’s sustainability, but paying taxes is necessary if we want to contribute to society. There is a deeper need to understand the factors that influence taxpayers’ perceptions, personal values and personal tax culture. Previous research by the OECD (2013, 2019) using the World Values Survey (WVS) did not provide a sufficient explanation of all the socio-economic factors associated with personal tax culture. As the behaviour of an individual is shaped by a set of values, and values can provide predictive and explanatory power in the analysis of attitudes, opinions and actions by policymakers, it is necessary for them to understand such when proposing tax morale incentives within the institutional pillar. A literature review showed that the research topics on personal tax culture present specific assumptions and gaps. To contribute to this topic, a conceptual model was developed, and the relationship between personal values (conservation/self-enhancement), measured by the widely accepted and recognised Schwartz’s circular model, and personal tax culture was analysed with the aim of formulating recommendations for policymakers. The survey conducted in Slovenia involved 202 respondents. Based on exploratory factor analysis and the performed correlation analysis, empirical research suggests that a relationship between personal values and personal tax culture as the cornerstones of an individual’s tax-compliant behaviour and their attitude towards the ethics of tax evasion is significant. The correlation between personal values and an individual’s attitude towards the tax system is insignificant. By understanding the relationships between individuals’ personal and tax culture values, policymakers can achieve a greater sustainable tax system.

Religiusitas Kualitas Pelayanan dan Etika Penggelapan Pajak

The purpose of this study was to show the effect of religiosity, service quality, and tax understanding on the ethics of tax evasion. The sample in this study consisted of 80 Tamansiswa University Bachelor of Accounting Students class 2019-2021. This research is quantitative research with a survey method. The data analysis method used in this study is multiple linear regression. The results of the analysis show that religiosity and tax understanding do not affect tax evasion ethics, service quality has a positive and significant effect on tax evasion ethics.

PENGARUH KEADILAN PAJAK, SISTEM PERPAJAKAN, PEMAHAMAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION)

This study aims to analyze the effect of tax justice, taxation systems, tax understanding, and tax sanctions on taxpayers' perceptions of tax evasion ethics on individual taxpayers of West Kotawaringin. The method used in this research is descriptive method and causality verification. This research was conducted by individual taxpayers of Kotawaringin Barat, totaling 100 samples. The statistical test used is the calculation of the Pearson correlation, validity test, reliability test, multiple regression analysis, hypothesis testing and using the SPSS 25.0 for windows application

The Ethics of Tax Evasion in Islam: A Literature Review of Theoretical and Empirical Studies

The Ethics of Tax Evasion in Islam: A Literature Review of Theoretical and Empirical Studies

Religion and Views on the Ethics of Tax Evasion: An Empirical Study

Religion and Views on the Ethics of Tax Evasion: An Empirical Study

The Ethics of Tax Evasion: A Survey of Japanese Opinion

The Ethics of Tax Evasion: A Survey of Japanese Opinion

MANAGERS’ ETHICS OF TAX EVASION: THE ROLES OF FAMILY, RELIGION, AND SOCIAL CONDITIONS

Tax income is one of the essential financial resources to maintain a nation’s development, as tax revenue promotes the advancement of social welfare and community affairs. However, tax evasion has been a persistent governmental and societal concern. In order to expand insights on tax evasion of managers, the authors used Emile Durkheim’s sociological theory of anomie to investigate the individual-level association between managers’ perceived family and religion importance and their attitude toward tax evasion. Additionally, the theory was employed to examine how country-level aspects moderate that individual-level relationship. The hierarchical linear modeling (HLM) method was utilized to analyze data of 3,475 managers from 47 countries obtained from the World Values Survey (WVS). Results indicated that the managers’ perceived family and religion importance were negatively related to their ethics of tax evasion. Moreover, the individual-level relationships were moderated by the country-level factors of poverty, good governance, political integration, and social integration. Most study findings supported Durkheim’s original propositions, whereas complementary arguments were offered to explain the results contradicting them. Since there are no existing studies on the influence of managers’ perceived family and religion importance on the ethics of tax evasion and how social perspectives moderate their impacts, the results of this study offer deeper insights into understanding the issue. Practical implications for organizations and society were discussed to reinforce managers’ ethics of tax evasion. The study findings will help organizations and governments establish social programs that will decrease managers’ likelihood to evade taxes, thereby contributing to the development of organizations and the nation.

Faktor-Faktor Yang Mempengaruhi Persepsi Wajib Pajak Mengenai Etika Atas Penggelapan Pajak (Tax Evasion)

The purpose of this study is to examine the effect of tax fairness, tax system, tax discrimination, technology and information of taxation on taxpayer perception about the ethics of tax evasion. The data used in this study wereprimary data. The primarydata were obtained from questionnaires distributed to individual taxpayers in Bengkulu City. The number of questionnaires that distributed were 110, but only 108 questionnaires that could be proceed.The data were analyzed by using multiple linear regression analysis with SPSS program.

The Ethics of Tax Evasion: Summaries of 21 Studies

The Ethics of Tax Evasion: Summaries of 21 Studies

Ex Ante Ethical Perceptions Of Individual Taxpayers Regarding Tax Evasion

In the theory of planned behavior, a person's perception will determine his attitude. Likewise, one's perception of tax evasion will affect one's compliance in taxation. This study aims to examine the effect of tax fairness, tax culture, love of money and gender on the perception of individual taxpayers on the ethics of tax evasion. This study uses individual taxpayer respondents from KP2KP Sragen, amounting to 80 people. The data analysis technique used is multiple regression analysis. The results show that if tax fairness and tax culture increase, the perception of taxpayers regarding the ethics of tax evasion will decrease. which then encourages individual taxpayers to not comply in carrying out their tax obligations.

Ethical issues on tax evasion from the students’ perception

Paying taxes is not a favorable choice; even it is a compulsory financial obligation to each taxpayer towards its government. However, the evasion of tax is immoral since it is illegal and unethical. This paper examines university students’ perception in Malaysia on the ethics of tax evasion. A survey method consisting of 18 statements was distributed to 120 students from Diploma to Postgraduate students in three higher learning institutions. This study used descriptive analysis to examine the overall mean responses and followed by additional analysis to compare the mean responses according to the respondent’s age and level of educations. The results of this study indicated that respondents agreed that tax evasion was unethical. However, tax evasion becomes ethical under some circumstances when the tax system is unfair and the government or political party is involved in corruption. In terms of age, the youngest group (18 – 25 years old) tends to believe that tax evasion was ethical compared to medium age and older age groups. Besides, the diploma students felt that tax evasion was ethical when they had the highest score than students with degree and masters level. The findings show an early indicator of future taxpayers who believe that tax evasion is ethical depending on the government’s governance, taxpayer’s experience, and the level of tax knowledge. Therefore, this study recommends universities to educate their students on tax evasion areas through the formal syllabus or informal programs in ensuring their students to become good taxpayers.

Gender, Religiusitas, Love of Money, dan Etika Penggelapan Pajak

ABSTRACT The purpose of this research was to determine the effect of gender, religiosity, and Love of Money on tax evasion ethics. The population of this research is individual taxpayers in Daerah Istimewa Yogyakarta. The sampling technique in the research used purposive sampling, with criteria (1) individual taxpayers in Gunungkidul regency, and (2) individual taxpayers who have taxpayer-identification numbers (NPWP). The sample in this research is an individual taxpayer in Gunungkidul regency who has an NPWP. The research data collection was carried out by distributing questionnaires directly to respondents who met the criteria. Data analysis techniques in the research used multiple linear regression analysis with SPSS tools. This research obtained 80 respondents who were dominated by male respondents (41 respondents), while 39 respondents were female. This research found that the ethics of tax evasion influenced by gender and Love of Money. Meanwhile, religiosity does not affect the ethics of tax evasion.

FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI ETIS PENGGELAPAN PAJAK

This study aims to determine and analyze the influence of machiavellian, love of money, tax systems, tax rates, tax audits, tax discrimination, technology and tax information on ethical perceptions of tax evasion. The population in this study were all corporate taxpayers registered at KPP Pratama Ternate. The research sample was randomly selected using random sampling method. The number of samples is 347 corporate taxpayers who are registered at KPP Pratama Ternate. This survey research instrument using a questionnaire. Data were analyzed by Smart-PLS. The results of hypothesis testing concluded that: love of money and tax discrimination have a positive effect on tax evasion ethics, while machiavellian, tax systems, tax rates, tax audits, and taxation technology and information have no effect on tax evasion ethics.

The Ethics of Tax Evasion: An Approach on Variables Using Principal Component Analysis

The Ethics of Tax Evasion: An Approach on Variables Using Principal Component Analysis

The Ethics of Tax Evasion: Relevant Demographic Variables within the scope of Higher Education Students and Professors.

The purpose of our study is to determine the depth of various arguments that have emerged to justify tax evasion as an ethical procedure considering several demographic variables. Data collection was done using a questionnaire addressed to professors and students of higher management and non-management courses. This instrument was based on the 18 statements reflecting the three views of tax evasion ethics used by McGee and Benk [1]. Using a 5-point Likert scale, it is intended to evaluate whether the arguments contained in the statements have an effect on the perception of tax evasion as an ethical procedure and whether the previous effect varies according to age, sex, bachelor degree and income level. A universe of 406,980 individuals was determined using official information (sample: 384 individuals). Principal Component Analysis was used, as well as the Kaiser-Meyer-Olkin Statistics in order to measure the adequacy of the input matrix. After the extraction of the components three variables were identified: “Always Ethical”, “Waste, Corruption and Injustice” and “Discrimination and Oppressive Regimes” (Cronbach's Alpha results: 0.887, 0.85 and 0.862). “Discrimination and Oppressive Regimes” is the one that has values ​​closest to “totally agree” that tax evasion is ethical. In general, older men with higher incomes tend to disagree about the ethics of tax evasion. The originality of the study is reflected in the controversial relationship between Ethics and Evasion and the source of the data collected. Interacting with professors and students allows the business and academic components to be combined.

Does Religiosity Affect Attitudes toward the Ethics of Tax Evasion? The Case of Turkey

This study surveys the opinion of a wide segment of Turkish society on the ethics of tax evasion. The survey instrument includes 18 statements used to justify tax evasion in the past. The research also finds that some reasons to justify tax evasion proved more attractive to participants than others. In our survey, the strongest support for tax evasion was in cases where the government abused human rights, where the government was corrupt or wasted tax funds, or where the taxpayer did not benefit from the tax expenditures. Conversely, the weakest arguments were in cases where the taxpayer did benefit from the tax expenditures or where the tax funds were spent wisely. What separates this study from others on the ethics of tax evasion is that it addresses interpersonal and intrapersonal religiosity. Its finding confirms the existence of an important relationship between both interpersonal and intrapersonal religiosity and the view toward the ethics of tax evasion.

TAXPAYER PERCEPTION RELATED TO LOVE OF MONEY, MACHIAVELLIAN, AND EQUITY SENSITIVITY ON TAX EVASION ETHICS

Cases of tax evasion in Indonesia have occurred a lot, giving rise to different perceptions on everyone. This study aims to determine the effect of love of money, machiavellian, and equity sensitivity on tax evasion ethics of taxpayers. The population of this research is individual taxpayers who are obliged to tax return and are registered in KPP Pratama in Jakarta, Bogor, Tangerang and Bekasi (Jabotabek) areas. The sample was collected by snowball sampling method. The data used in this study are primary data by using questionnaire with 100 respondents as individual taxpayers. Data analysis was performed using Microsoft Excel 2013 and SmartPLS 3.0. The results of this study showed that (1) love of money has an effect on ethics of tax evasion. (2) machiavellian has no effect on ethics of tax evasion. (3) equity sensitivity has no effect on the ethics of tax evasion. Recomendation for further researchers to be able to add independent variables such as cultural factors, intelligence levels and expand population areas to produce better research.
 Keywords: Love of Money, Machiavellian, Equity Sensitivity, Tax Evasion Ethics