Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan
I Dewa Nyoman Suartama Putra
Departemen Ilmu Administrasi Fiskal, Fakultas Ilmu Administrasi, Universitas Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance Arfah Habib Saragih; I Dewa Nyoman Suartama Putra
Jurnal Akuntansi dan Keuangan Vol. 23 No. 1 (2021): MAY 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.883 KB) | DOI: 10.9744/jak.23.1.1-14

Abstract

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 participants consist of student, lecturer, professional, and business owner from various backgrounds and majors. Our analysis shows a negative and significant effect of idealism, tax knowledge toward the ethical perception of tax evasion, a positive and significant impact of relativism toward the ethics perception of tax evasion, and no significant effect of religiosity and educational level toward the ethics perception of tax evasion. We found that ethical perception is a significant predictor of voluntary tax compliance.
Co-Authors Saragih, Arfah Habib