Tax Evasion Behavior Research Articles

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.

An Empirical Analysis of Tax Evasion among Companies Engaged in Stablecoin Transactions

This research investigates the relationship between stablecoin usage and tax evasion. We present a model that includes variables related to transactions such as intensity, frequency, environment on-chain (P2P) vs. off-chain (IntraVasp), and company characteristics such as age, sector, and size. Our model was empirically tested using a logistic regression based on data from the Brazilian Federal Revenue Service (Receita Federal do Brasil (RFB)) in 2021. This novel approach aims to understand the tax behaviours associated with stablecoin use in corporate financial practices. Our results indicate that the intensity, frequency, environment of transactions (specifically IntraVasp and P2P transactions), age, sector, and size are factors significantly associated with tax evasion behaviour. However, we found no evidence to suggest that firms engaging in only P2P transactions have a higher propensity for tax evasion than those engaging only in IntraVasp transactions. Our findings reveal that younger and medium-sized companies with intensive use of stablecoin, with high stablecoin transaction frequency, engaging in IntraVasp and P2P transactions, and belonging to the service sector are more likely to evade tax. Therefore, our research provides a detailed understanding of how digital financial practices with crypto assets (blockchain-based technology) intersect with corporate tax strategies, which can offer valuable insights for regulators, industry practitioners, and policymakers.

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 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.

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.

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

Carbon emissions reduction and tax evasion behaviour: a trade-off between environmental goals and economic feasibility

PurposeThis paper aims to examine the impact of carbon emissions (carbon dioxide [CO2]) reduction on tax evasion behaviour.Design/methodology/approachThis study uses data from 200 countries from 2000 to 2017. The empirical analysis is based on various methodological tools, including ordinary least-squares model, fixed- and random-effects models. In addition, GMM and linear mixed model has been used for robustness purposes.FindingsThe results show that carbon emissions reduction significantly affects tax evasion behaviour; when carbon emissions decrease, tax evasion behaviour increases. This indicates that the reduction of CO2 emissions is linked to significant costs, placing a financial burden on companies and leading them to evade taxes to counterbalance these costs.Practical implicationsThis study has important implications, as it highlights that the efforts made by countries to minimize CO2 emissions are associated with high costs and may lead to increased tax evasion, potentially contributing to countries’ budget deficits. The results provide valuable insights for policymakers and stakeholders to implement effective environmental and fiscal regulations that contribute to a sustainable and eco-friendly future. These regulations can help maintain a balance between improving economic growth and ensuring the protection of the environment.Originality/valueTo the best of the authors’ knowledge, this is the first paper to test the impact of carbon emissions on tax evasion using macro-level data.

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.

INTENTION TO PARTICIPATE IN TAX EVASION: A SURVEY OF ACCOUNTING AND NON-ACCOUNTING BACKGROUND EMPLOYEES

Tax evasion is still justified by Malaysian citizens as being tolerable and acceptable, as seen by the greater number of tax evasion cases and rise in unpaid tax figures in the country. This study examines the connection between attitude, perceived behaviour control and subjective norms towards tax evasion behaviour between the accounting and non-accounting background employees. This study adopts a quantitative methodology and based on non-probability sampling of Malaysian individual taxpayers. Google forms were used to collect all the data, then analysed using SPSS 22.0. The results indicate that employees with accounting backgrounds behave differently than those without an accounting background in terms of their aim to evade taxes. All variables show a positive correlation with tax evasion behaviour for employees with non-accounting backgrounds. However, among workers with accounting backgrounds, only subjective norms show a positive impact on tax evasion behaviour. As compares to non-accounting background employees, subjective norms and perceived behavioural control influence the intention to engage in tax evasion. The findings of this study may help employers prevent unintended tax evasion by educating employees on handling their tax returns. Additionally, this outcome will add value to the new knowledge particularly in the literature on tax compliance.

Social responsibility and tax evasion: organised hypocrisy of Tunisian professionals

PurposeThe present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.Design/methodology/approachA survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).FindingsProfessionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.Research limitations/implicationsThe results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.Practical implicationsIn recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.Originality/valueThe authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.

TAX HEAVENS: THEORETICAL GUIDELINES

The main purpose of this paper is to study the concept and aspects of tax havens and the attempt of companies with significant revenues to avoid taxation, their causes, trends and effects in the European Union (EU) resulting from tax avoidance or tax evasion behavior. These phenomena were triggered by several factors. The purpose of this study is to identify the major determinants of tax havens in the current economic context. In recent years, the international and European tax policy debate has focused on tax avoidance strategies. Attempts and cases of tax evasion have become more frequent. The development of tax havens has been favored by some macroeconomic factors, but also by the tax non-compliance behavior of companies and individuals looking for different ways to avoid taxation. We examine the theoretical implications of tax haven operations on the actual tax burdens of companies based in Europe. One of the factors that has a major contribution to the development of the orientation trend of multinational and national companies with significant revenues made on the territory of the EU is the degree of taxation. Although this level of taxation differs from one country to another, it is a significant one and is the main pillar on which tax havens are based. This expansion of the phenomenon of avoiding taxation by transferring income to tax havens generates negative effects in the European economy, which leave their imprint on the economy more and more. Since the phenomenon of tax avoidance by directing companies to tax havens cannot be eradicated, it is very important to find measures to limit it. In this context, at the level of the European Union, concerns have arisen for the development of a conceptual, institutional and legislative framework to mitigate these phenomena as much as possible. This phenomenon occurs both within the European Union and globally. The European Union together with the Member States must work more and collaborate internationally to limit the orientation of companies towards tax avoidance by transferring profits to tax havens. In the general context of the globalization of the world economy, the governments of countries that want to increase their tax revenues hit a significant obstacle called “tax havens”. The main finding of this approach is that the EU together with other OECD member states are making diplomatic and legislative efforts to limit as much as possible the tendency to avoid taxation.

Tarif Pajak, Keadilan Pajak, Teknologi Informasi Terhadap Perilaku Penggelapan Pajak

Taxes are among the most important element supporting the state revenue budget. The assumption that taxes are a burden causes taxpayers to always try to minimize the amount of tax payable that must be paid, and in achieving their wishes, they are prone to fraud such as tax evasion. The number of tax evasion cases in Indonesia will indirectly shape taxpayers' perceptions of tax evasion behavior. This study aims to examine the effect of tax rates, tax justice, technology, and information on tax evasion. The population in this study were all individual taxpayers registered at KPP Pratama Cikarang Selatan. The sampling technique used simple random sampling with a sample of 100 people. The primary data collection method used is the survey method, which involves distributing questionnaires. The analysis method used in this research is multiple linear regression analysis. The results of this study indicate that partial tax rates and tax justice have no effect on tax evasion. While technology and information affect tax evasion. Simultaneously, tax rates, tax justice, technology, and information affect tax evasion.

Perception of Taxpayers Regarding New Income Tax Structure

Taxes are a crucial source of funding for government operations and one of the factors that determine a nation's ability to prosper economically. Taxes are monetary or other obligations that must be paid for a government to function. In India, taxes are divided into direct and indirect taxes, and they can be paid in cash or in the labor equivalent. Unlike indirect taxes, which affect disposable income indirectly. Income tax is a significant source of money and a powerful tool for reducing economic inequality. A tax levied on people or organizations that have different levels of income or taxable income is known as an income tax. The tax that the income tax division collects for the central government. India's tax-to-GDP ratio stood at 17–17.5 percent up till 2018–19. In India, the overall amount of taxes paid makes a significant contribution. By the end of January 2020, the government had received Rs. 7.52 lakh crore in direct taxes. Although while the Indian tax system has undergone significant improvements, it is still very far from being ideal. Many issues, including tax evasion, illicit income, and the existence of an analogous economy, show that the Indian tax system needs important reforms in the near future to address all these issues. The new income tax structure will help those who make modest investments. With the new tax system's seven lower-income tax slabs, everyone paying taxes without claiming tax deductions can benefit from paying a reduced rate of tax. The standard deduction benefit is extended to the new tax regime as well as the increase in the refund limit to Rs. 7 lakhs under the new income tax structure. The highest surcharge rate under the New Tax Regime has been decreased from 37% to 25%, making this choice the default tax regime. This study's objective is to investigate how taxpayers perceive the new income tax system based on four factors: tax compliance, tax awareness, tax evasion behavior, and tax complexity. Both the questionnaire approach and the descriptive analysis approach are utilized while gathering primary data. In this study, both secondary and primary data are utilized.

Study on Stars' Tax Evasion Behavior Based on A-S Model

In recent years, many stars have ruined their reputation because of tax evasion, which has become the focus of social attention. This paper first expounds the public's view on the phenomenon of stars' tax evasion, and then makes an in-depth analysis of the causes of stars' tax evasion and the factors affecting tax evasion, and makes A quantitative analysis based on the A-S tax evasion model. The results show that according to the public will, it is imperative to improve the inspection system, increase the intensity of inspection, increase the multiple of fines and strengthen the severity of punishment. This can not only effectively reduce the probability of tax evasion of celebrities and the negative impact, but also bring good demonstration effect to the public.