Students generally know that cheating and plagiarism are violations of academic ethics, but some still do it. The study of academic dishonesty has been more into quantitative approaches, thus it cannot explain the dynamics of moral psychology about the decision making of cheating and plagiarism. This study explores the role of the consideration of the value of risk, shame, and guilt in utilitarian moral judgment in academic dishonesty behavior, as a solution to the views of theoretical debates about the role of emotions and cognitive morals in explaining good and bad behavior. This research used an interpretative phenomenological analysis approach to explore the meaning of the experience of conducting academic dishonesty by interviewing 66 college students. The results showed that ignorance of shame and the absence of guilt played a role in weakening the utilitarian moral judgment of students to act honestly in the face of examinations and assignments. These findings contributed to the importance of strengthening moral and ethical education for students in academic programs.

The occurrence of selling and buying transactions cause every companies to do their VAT obligations. Tax reported by PT X which appear to be wrong can be subdued by overbooking, therefore PT X had to bear administrative sanctions. The purpose of this research is to analyze basic considerations from Directorate General of Taxes in making regulations regarding the incorrect transfer of Taxable Services from outside the custom territory which cannot be overbook and analyze whether the administrative sanctions given to taxpayer are appropriate, with Ease of Administration principle in deliberation. This research used a qualitative approach with in-depth interview and literature study for data collection. The result of this research concludes that the primary consideration Directorate General of Taxes made regulations concerning the incorrect transfer of Taxable Services from outside the customs territory is because Intangible Taxable Goods and Taxable Services from outside the customs territory are susceptible to being used by Taxpayers for the purpose of avoiding tax and the Government's control are not fully reliable. Because the regulations do not allow to do the overbook, alternative ways taken by PT X to resolve the incorrect transfer of tax is restitution, which causes administrative sanctions. With that being said, administrative sanctions that occur as a result of wrong transfer of tax do not fulfill the Ease of Administration principle.