Evasion Behavior Research Articles

Trait responses, nonconsumptive effects, and the physiological basis of Helicoverpa armigera to bat predation risk.

Predation reduces the population density of prey, affecting its fitness and population dynamics. Few studies have connected trait changes with fitness consequences in prey and the molecular basis and metabolic mechanisms of such changes in bat-insect systems. This study focuses on the responses of Helicoverpa armigera to different predation risks, focusing on echolocating bats and their calls. Substantial modifications were observed in the nocturnal and diurnal activities of H. armigera under predation risk, with enhanced evasion behaviors. Accelerated development and decreased fitness were observed under predation risks. Transcriptomic and metabolomic analyses indicated that exposure to bats induced the upregulation of amino acid metabolism- and antioxidant pathway-related genes, reflecting shifts in resource utilization in response to oxidative stress. Exposure to bat predation risks enhanced the activity of DNA damage repair pathways and suppressed energy metabolism, contributing to the observed trait changes and fitness decreases. The current results underscore the complex adaptive strategies that prey species evolve in response to predation risk, enhancing our understanding of the predator-prey dynamic and offering valuable insights for innovative and ecologically informed pest management strategies.

Implementation of Artificial Neural Networks as a Method for Early Detection of Tax Evasion Behavior in Indonesia

Research Aims: This study aims to analyze the ability of the Artificial Neural Network (ANN) model in early detection of tax evasion behavior in Indonesia. Design/methodology/approach: This study uses a qualitative method with a descriptive approach, the types of data used in this study are primary data and secondary data. Primary data is obtained from the results of interviews to obtain the information needed by the researcher. The interview informants came from the DGT sub-Directorate of Potential, Compliance and Tax Revenue with the initials K&H, tax consultants and taxpayers. while secondary data is collected through the DGT online website and through articles and journals on Artificial Intelligence (AI), Artificial Neural Networks (ANN), tax evasion, and financial information data on income, expenses, amount of assets, taxes payable) and behavioral indicators (tax compliance history, frequency of late reporting, significant changes in financial statements). The data analysis technique used is descriptive analysis, namely data collection, data reduction, data presentation and conclusion drawing Research Findings: The results of this study show that the use of a neural network model can be an effective tool to detect symptoms of tax evasion behavior early. This method allows tax authorities to monitor and identify suspicious activity more efficiently and effectively. Theoretical Contribution/Originality: This study makes a significant theoretical contribution by integrating the use of Artificial Neural Networks (ANN) in detecting tax evasion in Indonesia. The originality of this research lies in the application of ANN in the context of Indonesia's tax system, where the use of advanced technology such as ANN is still relatively new. The study also combines the pentagon's fraud theory, which adds elements of arrogance and competence in the analysis of tax evasion behavior, with a machine learning approach, creating a more holistic and innovative framework

Personality Traits and Tax Evasion Attitude: The Moderating Role of Religiosity

Tax evasion remains a significant issue despite regulatory improvements, with informal sectors, income underreporting, and corruption contributing to the problem. Studies typically focus on economic factors but overlook non-economic influences, such as psychological factors, social norms, and religion. This research explores the impact of religiosity on tax evasion, particularly how it affects the relationship between personality traits and tax evasion behaviors. Using a sample of 443 individuals from salaried and self-employed backgrounds, the study employed survey methodology to gather data. The results of analysis revealed that personality traits like conscientiousness, openness to experience, neuroticism, agreeableness, and extraversion significantly influence tax evasion attitudes. Conscientiousness particularly affects self-interest tax evasion, while religiosity moderates the relationship between extraversion and self-interest tax evasion and between conscientiousness and justice of system tax evasion. The findings suggest that incorporating religious values into tax policy could help reduce tax evasion. Policymakers are advised to enhance tax compliance by promoting tax awareness through educational programs, emphasizing community benefits, and collaborating with religious scholars to foster ethical tax practices. The study underscores the importance of considering religiosity and personality traits in developing strategies to combat tax evasion, especially in developing countries.

Factors affecting taxpayers to engage in tax evasion on income tax article 25

This research aims to identify the factors that influence tax evasion in Indonesia using a literature review approach. The phenomenon of tax evasion has become a serious issue that negatively impacts state revenue and creates injustice among taxpayers. In this study, the researchers examined six relevant journals to identify and categorize the factors influencing tax avoidance behavior by corporate taxpayers and their perceptions of tax evasion. The results indicate that tax rates, the fairness of the tax system, and subjective norms significantly influence tax evasion behavior. The higher the tax rate and the lower the fairness of the tax system and subjective norms, the greater the tendency for taxpayers to engage in tax evasion. Meanwhile, technology and information, discrimination, and understanding of taxation do not have a significant impact on tax evasion. This research emphasizes the need for the formulation of fairer and more effective tax policies to enhance tax compliance. Further research with a more representative sample is needed to strengthen these findings and to delve deeper into the role of technology and information, as well as the understanding of taxation in reducing tax evasion in Indonesia.

The evolution of cooperative chasing on complex networks via a game-based chasing rule

Cooperative pursuit, which involves a set of multiple agents with combined effort to capture some target, is a typical kind of collective intelligent behavior in social populations. It is intriguing how autonomous agents communicate and interaction with each other to facilitate collaborative pursuit tactics. In this paper, we consider the scenario of a set of cops to capture a robber on complex networks. A game-based chasing rule is proposed to coordinate the action of cops. It is shown that cooperative pursuit behavior, such as encirclement, can be generated by the proposed game-based chasing rule. Through experiments on different kinds of networks, it is shown that the game-based chasing rule greatly reduces the required capture time, compared to that of independent chasing rule. This study provides new insight into the development of more sophisticated pursuit and evasion behaviors in complex environments.

The Impact of Tax Understanding, Gender, and Love of Money on Tax Evasion with Religiosity as a Moderating Variable

Objective: This study aims to examine whether tax understanding, gender, and love of money influence tax evasion and whether religiosity can moderate the effects of tax understanding, gender, and love of money on tax evasion. Theoretical Framework: The study integrates the theory of planned behavior, attribution theory, and tax understanding to explore the factors influencing tax evasion behavior, emphasizing the role of religiosity as a potential moderator. Method: A quantitative approach was employed with a sample of 280 individual taxpayers in DKI Jakarta, selected using purposive sampling. Primary data were collected through questionnaire surveys. Results and Discussion: Findings indicate that tax understanding significantly influences tax evasion, as higher tax understanding reduces the propensity for tax evasion. Gender does not affect tax evasion, while love of money positively influences tax evasion behavior. However, religiosity does not moderate the relationships between tax understanding, gender, love of money, and tax evasion.. Research Implications: The study sheds light on the complex interplay between psychological factors and tax compliance behavior, providing insights for policymakers and tax authorities to design more effective interventions Originality/Value: This research contributes to the literature by examining the moderating role of religiosity in the relationship between psychological factors and tax evasion, offering new perspectives for understanding tax compliance behavior

Determinan Persepsi Mahasiswa Mengenai Penggelapan Pajak dengan Penerapan Teknologi Informasi sebagai Variabel Moderasi

The aim of this research is to determine the factors that have an impact on students' views regarding tax evasion with the application of information technology as a moderating variable. The sample in this research is accounting students class of 2020 concentrating on taxation at Putra Indonesia University "YPTK" Padang. The selection of students as samples was based on the reason that they represent the future generation of taxpayers. The aim is to contribute to reducing tax evasion behavior, overcoming various practices that deviate from tax obligations. The sampling technique for this research used convenience sampling. Respondents in this study totaled 128 respondents. Data analysis using multiple linear regression with SPSS 26 tools. Based on the findings, it was found that tax justice and tax discrimination had a positive and significant impact on students' perceptions or views regarding tax evasion, but not the tax system. IT as a moderating variable has a partial moderating influence on the relationship between tax justice and students' perceptions or views regarding tax evasion. However, it cannot moderate the influence of the tax system and tax discrimination on student perceptions or views regarding tax evasion among accounting students with a tax concentration class of 2020 at UPI "YPTK" Padang.

What Lies Behind Fare Evasion in Curb Parking Behavior? Evidence from Nanjing, China

Frequent incidents of parking fare evasion pose ongoing challenges, placing parking management departments under pressure as a result of reduced parking revenues. The causal mechanisms behind parking fare evasion, as identified in existing studies, remain incompletely explained. To address this gap, our study utilized empirical data from Nanjing, China, employing a random forest methodology to elucidate the intricate and non-linear relationships among parking site attributes, weather conditions, and the built environment concerning curb parking fare evasion behavior. Additionally, we used the Shapley Additive Explanations method to clarify the pertinent variables. Our empirical findings emphasize the significant impact of parking site attributes, including departure time, parking space availability, and occupancy, on evasion behavior. Notably, our results underscore the necessity of strategically managing parking near scenic spots and points of interest (POIs) associated with accommodation during weekends. Conversely, on workdays, there is a need for strategic oversight of parking fees in the vicinity of government institutions, scenic spots, and workplace-related POIs. These research outcomes make valuable contributions to the existing literature on curb parking and provide actionable insights for improving urban parking management.

Pengaruh Sistem Perpajakan, Keadilan, dan Teknologi Terhadap Persepsi Wajib Pajak Orang Pribadi Atas Perilaku Penggelapan Pajak Pada Kantor Pelayanan Pajak Pratama Pekanbaru Tampan

The purpose of this research is to determine the influence of the tax system, justice and tax technology on individual taxpayers' perceptions of tax evasion behavior at KPP Pratama Pekanbaru Tampan. The population in this study are individual taxpayers registered at KPP Pratama Pekanbaru Tampan. The number of research samples was determined using the Slovin formula, so that the sample size was 100. This research used primary data in the form of a questionnaire. The analytical method carried out in this research is multiple linear regression analysis using the SPSS version 26 program. The results of the research can prove that tax fairness, the tax system and technology can influence tax evasion at KPP Pratama Pekanbaru Tampan.

The Voluntary Disclosure Dilemma: Unraveling the Compliance-Evasion Causality in Tax Administration

This research investigates the causality between taxpayer compliance and tax evasion behaviors, specifically within the context of participants in the Voluntary Disclosure Program (PPS) registered at the Small Tax Office of West Pontianak. The study delineates its population as taxpayers who, prior to their engagement in the PPS, had outstanding tax liabilities on income derived from business or employment activities. Utilizing the documentation method, secondary data were solicited from pertinent governmental bodies to facilitate the research. A linear regression model was employed to analyze the relationship between the variables under consideration. The findings underscore the impact of pre-PPS tax evasion activities on subsequent enhancements in taxpayer compliance, as evidenced by ransom payments. The study contributes to governmental authorities by offering valuable information regarding the patterns of tax evasion behavior among PPS participants, thereby informing policy and enforcement strategies.

You don’t need an invoice, do you? An online experiment on collaborative tax evasion

Collaborative evasion of taxes and social security fees is prevalent when two parties can coordinate to circumvent third-party reporting mechanisms. Prominent examples are household services when a household hires a service provider and no third party is involved; however, the evidence on the determinants of collaborative tax evasion is scarce. This study examines two coordination mechanisms of collaborative tax evasion: a partner’s signaled intention and information about the majority’s evasion behavior (empirical evasion expectation). We implement an interactive online tax evasion game with 560 participants from an online labor market. Our findings show that manipulating an empirical evasion expectation increases the fraction of evaded transactions by 19 percentage points. Our treatment manipulation of intention signals does not significantly affect evasion; however, when the willingness to evade is signaled first in the chat, the probability of evasion increases by 44 percentage points.

Biomimetic Actuator Based on the Evasion Behavior of Pillbugs in Liquid Crystal Elastomers

Biomimetic Actuator Based on the Evasion Behavior of Pillbugs in Liquid Crystal Elastomers

Factors Influencing Tax Evasion: The Perception of Sri Lankan Medium-Sized Taxpayers

This quantitative study investigates the taxpayers’ perceptions of tax evasion. The tax evasion determinants were considered as institutional, economic, socio-psychological, and political and legal factors. Using a 5-point Likert scale, this study looked at 436 medium-sized entrepreneurs in the Colombo district to determine the most influential determinant of tax evasion. The survey responses were gathered through a questionnaire. The results show that socio-psychological and economic factors have a significant and negative impact on medium-sized taxpayers’ income tax evasion behaviour while institutional and political and legal factors have a weak association on tax evasion. The findings show that tax evasion is influenced by socio-psychological factors such as fairness of the tax system, moral obligation, and social influences, as well as economic factors such as tax rates, penalties, audit, and taxpayer privileges. The results highlight that in the Sri Lankan context, socio-psychosocial factors are regarded as a very crucial determinant that impacts individual income tax evasion. In addition, it offers insight into the influence of gender of business owner on tax evasion behaviour. Results suggest that medium- sized taxpayers’ tax evasion behaviors could be changed if tax policy decisions contemplate more on taxpayer’s psychological condition and affordability to pay tax. Distributing the tax burden to a greater number of taxpayers will help to increase tax compliance.

THE EFFECT OF PUBLIC INFORMATION ON TAX COMPLIANCE MEDIATED BY TAXPAYERS' UNDERSTANDING OF MSMES IN PEKANBARU

The government as a public service provider has provided public information disclosure and ease of access. The beneficiaries of information such as tax information are MSMEs. MSMEs as contributors to the country's foreign exchange have received tax stimulus, such as lowering rates, but have not been good enough to increase taxpayer compliance. Therefore, it is necessary to conduct a study aimed at analyzing the effect of public information on tax compliance mediated by the understanding of taxpayers. The research sample was 316 people, with incidental purposive sampling technique. Data was collected by distributing questionnaires. Data analysis method using Structural Equation Model. Previous research has not discussed public information with tax compliance. The results of the study stated that partially public information and understanding of taxpayers had a significant positive effect on tax compliance. The understanding of taxpayers can mediate the relationship between public information and taxpayer compliance. The amount of public information contribution can explain tax compliance mediated by taxpayer understanding is 47%, the rest is influenced by other variables. These variables are tax transparentcy, information regarding the past degree of tax evasion, fiscal transparency and individual behavior that can be studied in next studies

Legal Characterization of the Behavior of Following a Car to Evade Tolls

With the development and progress of science and technology, high-speed toll payment technology continues to innovate, which not only brings convenience to travel, but also brings new problems. As a result, a large number of toll evasion behaviors have emerged. In view of the frequent toll evasion phenomenon, this article discusses the qualitative issues of toll evasion behavior by combining cases, so as to resolve practical and theoretical disputes. The issue of behavioral crime and non-crime was discussed from the aspects of modesty and criminal illegality of criminal law, and finally it was determined that it constituted a crime. At the same time, we strictly compare the constituent elements of each crime, explore the legal interests protected behind them, and gain insight into the substantive purpose of setting up the crime, so as to correctly distinguish this crime from other crimes. It is also necessary to balance the relationship between punishing crimes and protecting human rights, and when multiple crimes are established, discuss the number of crimes and make an accurate evaluation of the crime. Through the above layer-by-layer analysis, this behavior was finally determined to be a crime of contract fraud, which is of great significance to combating crime and giving full play to the educational role of criminal law. It effectively curbs the occurrence of criminal behavior and is conducive to improving public acceptance and maintaining judicial credibility.

Joint decision of green technology adoption and sailing pattern for a coastal ship under ECAs

In order to comply with the latest Emission Control Areas (ECAs) regulations, ships must use expensive low-sulphur fuel oil or relatively cheap high-sulphur fuel oil (HFO) with desulphurization equipment. This study investigates the choice of green fuel and green technology for a coastal container ship with endogenous decision of sailing pattern. The sufficient and necessary conditions for a ship to adopt scrubber installation (SI) strategy are derived, which is dependent on factors including the equivalent sailing distance, the fuel price ratio, and scrubber parameters. The case study based on the China's coastal area is conducted. Numerical examples show that the introduction of scrubber technology on coastal vessels will reduce their evasion behavior. However, the increased sulphur reduction efficiency of scrubbers increases the evasion strategies of ships, which will increase the total emissions in coastal areas. The numerical example shows that introduction the scrubber technology to the coastal ships will reduce their evasion behavior. However, the scrubber investment will increase ships' sailing speed, increasing emissions within ECA. Therefore, governments can subsidize high abatement efficiencies of the scrubber to reduce actual ship emissions.

Pengaruh Gender dan Religiusitas terhadap Penggelapan Pajak

AbstractPurpose – This research aims to examine the influence of gender differences and religiosity on tax evasion. The large number of cases of tax evasion that still occur today, causing huge losses to the state, has made researchers interested in researching more deeply and developing previous research. This research is different from previous research in that previous research tended to focus on economic and legal aspects, and few studied non-economic aspects of tax evasion. This research will examine tax evasion behavior more deeply from the perspective of intrinsic factors and focus on a social-psychological perspective, namely gender and religiosity. Design/methodology/approach – This research was designed as quasi-experimental research using a quantitative approach. This research took samples from Bachelor of Accounting students from Padang State University, Andalas University and Bung Hatta University. Findings – The findings from this research are that there is a gender influence on tax avoidance behavior, where men are more likely to engage in tax avoidance than women. Religiosity also influences tax avoidance behavior. Individuals with low religiosity tend to avoid taxes compared to those with high religiosity. There is an interaction effect of gender and religiosity on tax evasion behavior, where men with high religiosity are more likely to commit tax evasion than women.Originality/value – This research is different from previous research in that previous research tended to focus on economic and legal aspects, while few studied non-economic aspects of tax evasion. This research will examine tax evasion behavior more deeply from the perspective of intrinsic factors and focus on a social-psychological perspective, namely gender and religiosity. Researchers will test the social psychological factors of gender because gender is a social psychological factor, where gender is an interesting demographic factor and has been widely researched from various perspectives. Gender is also one of the social psychological factors that is believed to be successful in influencing someone to commit tax evasion. Apart from gender, there is also the religiosity factor, where religiosity is a social psychological factor based on attitudes and perceptions. The existence of attitudes and perceptions that justify tax evasion on moral grounds comes from the starting point of religion or religiosity. There is still a dearth of research examining the relationship between these two variables. Moreover, most investigations have mainly focused on developed countries. Only a few studies have assessed the relationship between religiosity and attitudes toward tax evasion. This religiosity research also measures the Krauss and Hamzah indicators to cover the weaknesses of the Warthington indicators used by previous researchers.Research limitations/implications – The research only focuses on three universities in the city of Padang, so it can reduce the ability to generalize the findings so that further research can expand or use a direct sample of taxpayers. The implications of this research can be seen theoretically, which can support or oppose previous research, and theoretically, it can be useful for related parties to overcome the problem of tax evasion.Keywords: gender, Islam, religiosity, tax evasionArticle Type: Research Paper

SOCIAL BEHAVIOUR TOWARDS TAX PAYMENT: A SURVEY-BASED EVIDENCE FROM SADC COUNTRIES

Tax non-compliance and its consequences have become a subject of increasing interest in academic literature and economic forums worldwide. While most studies on this issue focus on developed countries, there is a growing trend to explore understudied developing countries. To fill this gap, we investigated tax evasion drivers in eight Southern African Development Community (SADC) countries, using the round 7 Afrobarometer survey data conducted in 2019-2020. The survey's comprehensive coverage of economic, political, and sociological questions made it one of the most extensive surveys on the continent. We used logistic regression and Empirical Bayesian estimation and found that political legitimacy significantly influences tax evasion behavior in the SADC region. Individuals residing within the SADC are more likely to engage in tax evasion activities when they perceive a lack of access to fundamental services provided by their governments or harbor doubts about the legitimacy of political institutions. Therefore, policymakers in SADC member states should prioritize reviewing and evaluating economic policies, the performance and efficiency of political institutions, and more inclusive governance. We suggest that a strong and legitimate political framework, coupled with effective service delivery, can contribute to reducing tax evasion rates and enhancing public welfare outcomes. Institutional reforms, increased transparency, accountability, and a more inclusive governance system are necessary for fostering a culture of compliance and trust, leading to improved revenue collection.

Tax Morality Moderates Self Assessment System and Money Ethics on Tax Evasion Measures at KPP Pratama Makassar Selatan

The purpose of this research is to examine the relationship between the Self Assessment System Money Ethics and Tax Morality in relation to Tax Evasion at the South Makassar Primary Tax Office. The population in this study consists of individual taxpayers registered at the South Makassar Primary Tax Office, totaling 159,626 individual taxpayers. The sample size for this study was determined using the Slovin formula, resulting in a sample of 100 taxpayers. This study employs a field research method. The statistical method used to test hypotheses involves the use of the partial least square (PLS) approach. The results of the analysis indicate that self assessment system and money ethics simultaneously have a positive and significant influence on tax evasion, while morality as a moderator weakens the impact of self assessment system and money ethics on tax evasion. Recommendations from this study include: 1) for future researchers, it is suggested to include more other independent variables that could influence tax evasion behavior. 2) future researchers are encouraged to use additional data analysis tools. 3) future studies are expected to have a broader range of respondents in their sampling.

Repetitive nociceptive stimulation elicits complex behavioral changes in Hirudo: evidence of arousal and motivational adaptations.

Appropriate responses to real or potential damaging stimuli to the body (nociception) are critical to an animal's short- and long-term survival. The initial goal of this study was to examine habituation of withdrawal reflexes (whole-body and local shortening) to repeated mechanical nociceptive stimuli (needle pokes) in the medicinal leech, Hirudo verbana, and assess whether injury altered habituation to these nociceptive stimuli. While repeated needle pokes did reduce shortening in H. verbana, a second set of behavior changes was observed. Specifically, animals began to evade subsequent stimuli by either hiding their posterior sucker underneath adjacent body segments or engaging in locomotion (crawling). Animals differed in terms of how quickly they adopted evasion behaviors during repeated stimulation, exhibiting a multi-modal distribution for early, intermediate and late evaders. Prior injury had a profound effect on this transition, decreasing the time frame in which animals began to carry out evasion and increasing the magnitude of these evasion behaviors (more locomotory evasion). The data indicate the presence in Hirudo of a complex and adaptive defensive arousal process to avoid noxious stimuli that is influenced by differences in internal states, prior experience with injury of the stimulated areas, and possibly learning-based processes.