Machiavellianism, tax knowledge, and ethical perceptions of tax avoidance: survey of undergraduate students in West Java, Indonesia

Pratama, Arie

doi:10.1504/ijtgm.2017.082370

Cited by 10 publications

(12 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Even the existence of family ownership structures leads to greater tax avoidance (Masri and Martani, 2014). Pratama (2017) concluded that students, who are obviously future taxpayers, perceive tax avoidance as ethical. Furthermore, a study by Pratama (2018) concluded that the education and the income level of taxpayers affect their knowledge of the tax system.…”

Section: Literature Reviewmentioning

confidence: 99%

Constructed Interpretation of Tax Compliance through the Historicity, Rationality, and Actuality of Pancasila (Cases in Indonesia)

Darmayasa

Sudarma

Achsin

et al. 2018

IJTGM

View full text Add to dashboard Cite

The purpose of this study is to construct an interpretation of the tax compliance of taxpayers participating in the Indonesian government's tax amnesty. This research is qualitative in nature, in accordance with Latif's thoughts on the historicity, rationality, and actuality of Pancasila (Indonesia's five pillars of the nation). This idea is considered appropriate to be used to construct the basis of tax policy founded on the ideology of Pancasila. The results reveal that the taxpayers' initial view on tax compliance is based on an assumption of 'homo economicus' (economic man), which prioritises individualism, materialism, rationalism, and atheism. The constructed interpretation of tax compliance is centralised on religiosity, humanity, and 'gotong royong' (mutual cooperation) in order to realise the embodiment of social justice. The basic assumption for the interpretation of tax compliance is socio-religious, being a reflection of the Indonesian human character.

show abstract

Section: Literature Reviewmentioning

confidence: 99%

Constructed Interpretation of Tax Compliance through the Historicity, Rationality, and Actuality of Pancasila (Cases in Indonesia)

Darmayasa

Sudarma

Achsin

et al. 2018

IJTGM

View full text Add to dashboard Cite

show abstract

“…This indicates tax knowledge negatively affects the perception of tax evasion action. Different results were found by [52]. The research was conducted in West Java, Indonesia, and finds that there is no significant impact of tax knowledge toward how they perceived tax evasion.…”

Section: Tax Knowledge and Ethical Perception Of Tax Evasionmentioning

confidence: 89%

Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance

Saragih

Putra

2021

jak

View full text Add to dashboard Cite

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.

show abstract

“…According to researchers (Loo, Evans & McKerchar, 2012), it seems that Malaysian taxpayers are having high ethics and their compliance behaviour is influenced by their tax knowledge. Whereas researcher (Pratama, 2017) indicates that students' perceptions of tax avoidance does not significantly influence by tax knowledge.…”

Section: Previous Literaturementioning

confidence: 96%

The Moderating Effect of Individual Taxpayers’ Education Level on Ethical Perception and Tax Compliance Behaviour in Peninsular Malaysia

Kiow¹,

Claudia²,

Kassim³

et al. 2021

IJARAFMS

View full text Add to dashboard Cite

Tax revenue is a main source of income to government and is used for various public services and essentials. Taxes generally are perceived as a burden to taxpayers, so tax evasion is a universal phenomenon that governments facing in the world. Malaysia is in the fiscal deficit situation and it became worse during the Covid-19 pandemic. It is important to increase tax revenue as it would help to reduce the fiscal deficit. This study looks into how ethical perception of individual taxpayers to be influenced by their education level and hence further influence their tax compliance behaviour. The researcher used cross-sectional survey design to collect data at one point in time. This study using Statistical Package for the Social Science (SPSS) version 21 to analyse the data in order to obtain meaningful information. Based on 606 respondents in Peninsular Malaysia, the study indicates that ethical perception has a positive significance impact on tax compliance behaviour. The results also highlight a significant positive relationship between ethical perception and tax compliance behaviour when moderated by education level. It means education level will enhance ethical perception of individual taxpayers, hence they will be more compliant. Based on this findings, government can improve further their existing policies to make sure high tax compliance in future.

show abstract

Machiavellianism, tax knowledge, and ethical perceptions of tax avoidance: survey of undergraduate students in West Java, Indonesia

Cited by 10 publications

References 0 publications

Constructed Interpretation of Tax Compliance through the Historicity, Rationality, and Actuality of Pancasila (Cases in Indonesia)

Constructed Interpretation of Tax Compliance through the Historicity, Rationality, and Actuality of Pancasila (Cases in Indonesia)

Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance

The Moderating Effect of Individual Taxpayers’ Education Level on Ethical Perception and Tax Compliance Behaviour in Peninsular Malaysia

Contact Info

Product

Resources

About