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All Journal International Journal of Management, Economic and Accounting INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Ismi Ayu Lestari
Universitas Hasanuddin
Economics, Econometrics & Finance

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MAPPING THE CONCEPT OF TAX RESPONSIBILITY: A SYSTEMATIC REVIEW OF ETHICAL, SOCIAL, AND CULTURAL PERSPECTIVES Afriana Lomagio; Ismi Ayu Lestari; Amiruddin; Asri Usman
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 4 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.23100921

Abstract

Purpose – This study aims to map and synthesize the concept of tax responsibility by integrating ethical, social, and cultural perspectives, and to develop a comprehensive conceptual framework that explains responsible tax behavior. Design/methodology/approach – This study employs a systematic library research approach using literature retrieved primarily from the Scopus database. Relevant studies on tax responsibility, tax ethics, tax morale, social norms, fairness, institutional trust, tax culture, cultural values, and voluntary tax compliance were identified, classified, and synthesized through thematic coding, concept mapping, and conceptual synthesis. Findings – The findings reveal that tax responsibility extends beyond formal tax compliance and represents a multidimensional construct shaped by ethical values, social relationships, and cultural contexts. Ethical tax responsibility reflects moral obligation and ethical awareness; social tax responsibility emphasizes social norms, fairness, reciprocity, and institutional trust; while cultural tax responsibility captures collective values and tax culture. The synthesis proposes an Integrated Tax Responsibility (ITR) framework following the pathway: Cultural Values → Social Norms → Ethical Tax Awareness → Integrated Tax Responsibility → Voluntary Tax Compliance. Originality/value – This study advances taxation literature by repositioning tax responsibility as an integrative concept linking cultural, social, and ethical mechanisms with voluntary tax compliance.
Fraud Deterrence Governance: A Systematic Literature Review and Future Research Agenda Nita hasnita; Ismi Ayu lestari; Amiruddin; Asri Usman
International Journal of Management, Economic and Accounting Vol. 4 No. 5 (2026): October 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i5.824

Abstract

Fraud remains a persistent governance problem across corporate, public-sector, and digital environments, yet research on how fraud is deterred is dispersed across governance, auditing, criminology, internal control, information systems, and regulatory scholarship. This systematic literature review integrates that fragmented evidence and develops a concise governance explanation of fraud deterrence. Following PRISMA 2020, records were identified through Scopus, Web of Science, IEEE Xplore, ACM Digital Library, and supplementary Google Scholar searching; 249 studies met the final eligibility criteria. The evidence was coded across seven dimensions: corporate governance, forensic accounting and audit effectiveness, fraud theory, internal control and risk management, digital technologies and artificial intelligence, public-sector and institutional fraud, and legal enforcement, ethics, and behavioral factors. The synthesis shows that no single mechanism provides reliable deterrence across contexts. Board and audit-committee oversight, internal controls, forensic capability, whistleblowing, enforcement certainty, ethical culture, and data-driven detection are most effective when they operate as complementary layers. Technology improves detection speed and scale but does not substitute for professional judgment, implementation quality, institutional capacity, or accountability. Contradictory findings across board structure, sanctions, and audit effects further indicate strong contextual boundary conditions. The review therefore proposes an integrated configurational framework in which prevention, detection, and sanctioning are linked through governance quality and institutional context. This framework advances fraud research beyond isolated mechanisms and provides a focused agenda for longitudinal, cross-country, behavioral, and algorithmic-accountability research.
Co-Authors Afriana Lomagio Amiruddin Asri Usman Nita Hasnita