2024
DOI: 10.1177/21582440241305624
|View full text |Cite
|
Sign up to set email alerts
|

Applying the Theory of Planned Behavior in Examining the Intention to Improve Corporate Tax Compliance Through Compensation and Counterproductive Work Behavior

Erwin Harinurdin,
Karin Amelia Safitri,
Ronny Kountur

Abstract: The interests of the agent (manager) are not always aligned with the interests of the principal. It is possible that the agent will act for himself and not in the best interest of the principal. In deciding the intention to take aggressive tax action, managers will consider the advantages and disadvantages of their actions. One way to limit counterproductive manager behavior is that the principal will pay compensation costs in the form of incentives. This research examines the compliance behavior of taxpayers … Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

0
0
0

Publication Types

Select...

Relationship

0
0

Authors

Journals

citations
Cited by 0 publications
references
References 32 publications
0
0
0
Order By: Relevance

No citations

Set email alert for when this publication receives citations?