Pengaruh Money Ethics, Pemahaman Tri Pantangan DAN Tax Evasion: Religiusitas Sebagai Pemoderasi

Solikah, Asri

doi:10.55587/jla.v2i1.20

Cited by 5 publications

(5 citation statements)

References 2 publications

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“…The correlation between ethical perception and voluntary tax compliance was approached by Saragih et al (2021) with the conclusion that tax evasion is negatively influenced by ethical perception, tax knowledge, and effects of idealism, positive effects are generated by a factor as the impact of relativism of ethical perception, meanwhile, no significant effects generate education level and religiosity. Solikah (2022) analyze if the religion factor can be determined the effect of tri pantagan on tax evasion and come to the conclusion that religion can be an important factor in the combat of tri pantagan effect on tax evasion. Ease of tax evasion is corelated with the decline of institutional quality; the support of redistribution by the individuals who register comparative advantages in terms of tax evasion.…”

Section: Tax Evasion Problemsmentioning

confidence: 99%

The Correlation Between Double Taxation Conventions, Tax Compliance, and Tax Evasion. Empirical Evidence From Oecd Countries

Dumiter

2023

Technological and Economic Development of Economy

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The topics approached in this paper are of interest due to the divergent opinions that emerged in the media academics and practitioners concerning how the double taxation conventions are constructed, the official language in which an international convention must be written, and their de facto application, both in bilateral situations and among triangular or multilateral situations. To be more specific, the way in which double taxation conventions are constructed, signed, and implemented will generate changes in the level of direct taxes, at a certain time interval, both economically and legally with a special focus on tax compliance and tax evasion. Consequently, tax compliance is very important because of the behavior of the taxpayer and the willingness to pay taxes both on the national and international levels. Moreover, tax evasion is a serious problem that creates distortion and undermines worldwide trade and commerce. In this article, it is approached the complex relationship between double taxation conventions, tax compliance, and tax behavior in order to establish the connections and interactions between these three important aspects. The objective of this study is o evaluate and assess the interconnections between these three variables. The empirical study is revealed for selected comprehensive OECD countries with a panel data approach and with modeling techniques using Python software. The conclusions of this study reveal that between double taxation conventions, tax compliance, and tax evasion there is manifested strong connections both positive and negative, aspects highlighted by the empirical results, because the complex relationship manifested in practice regarding the stipulation of the law, the financial aspects and the application of fiscal policy, both on national and international levels.

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Section: Tax Evasion Problemsmentioning

confidence: 99%

The Correlation Between Double Taxation Conventions, Tax Compliance, and Tax Evasion. Empirical Evidence From Oecd Countries

Dumiter

2023

Technological and Economic Development of Economy

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“…(Wahyuningsih, 2014). Konsep tri pantangan dapat di aplikasikanedalam kehidupanyberbangsa danybernegara, sehinggawakan menjadi bangsawyang bermartabat, adil, makmur, sejahtera, tentram dan damai (Solikah, 2022). Ajaran tri pantangan tamansiswa dapat dijadikan sebagai upaya untuk meminimalisir perilaku curang yang terjadi pada mahasiswa di perguruan tinggi.…”

Section: Pendahuluanunclassified

Pengaruh Preventing Dan Ajaran Tri Pantangan Terhadap Kecenderungan Berperilaku Curang

Wardani,

Herlicia

2023

Jurnal Ekonomi, Manajemen, Akuntansi dan Perpajakan

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The purpose of this study is to ascertain the impact of prevention and tri pantangan teachings on the tendency of dishonest behavior. Research of this kind is quantitative. By giving out surveys to students at Yogyakarta's Tamansiswa University, primary data are collected. Convenience sampling is the sample method employed, while IBM SPSS Statistics 20 is used to analyze the data. Data was gathered by sending pupils access to Google forms via the Whatsapp messaging service. One hundred surveys were processed in total. The findings of this study demonstrate that tri pantangan lessons and prevention have a major impact on the tendency of dishonest behavior, while prevention has the opposite effect. The tri pantangan's teachings have an adverse effect on the the tendency of dishonest behavior.

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“…Theory of planned behavior adalah teori intensi individu untuk melakukan perilaku tertentu. Sebelum individu melakukan sesuatu tindakan, mereka akan memiliki keyakinan tentang hasil yang akan mereka dapatkan dari perilaku tersebut (Solikah, 2022). Berdasarkan temuan penelitian (Choi & Park, 2022) menyatakan orang berperilaku menguntungkan bisnis mereka dan membandingkan perilaku orang dan bagaimana mereka bertindak perilaku egois.…”

Section: Pengaruh Antara Egoisme Psikologis Wajib Pajak Terhadap Peng...unclassified

Pengaruh Pemeriksaan Pajak, Egoisme Psikologis Wajib Pajak, Sistem Perpajakan Terhadap Penggelapan Pajak

Yuliyana,

Yanti,

Septiawati

2023

Excellent

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Penelitian ini bertujuan untuk mengetahui pemeriksaan pajak, egoisme psikologis wajib pajak, sistem perpajakan terhadap penggelapan pajak. Penelitian ini menggunakan metode kuantitatif dengan data yang diambil berupa primer. Populasi pada penelitian ini adalah wajib pajak orang pribadi yang terdaftar pada Kantor Pelayanan Pajak (KPP) Pratama Karawang yang berjumlah 846.910. Teknik pengambilan sampling menggunakan convenience sampling dengan responden sebanayak 100 responden. Pengumpulan data menggunakan metode kuesioner dan diolah menggunakan SmartPLS versi 4.0. Hasil penelitian menunjukkan pemeriksaan pajak berpengaruh negatif dan signifikan terhadap penggelapan pajak. Sedangkan egoisme psikologis wajib pajak dan sistem perpajakan berpengaruh positif dan signifikan terhadap penggelapan

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Pengaruh Money Ethics, Pemahaman Tri Pantangan DAN Tax Evasion: Religiusitas Sebagai Pemoderasi

Cited by 5 publications

References 2 publications

The Correlation Between Double Taxation Conventions, Tax Compliance, and Tax Evasion. Empirical Evidence From Oecd Countries

The Correlation Between Double Taxation Conventions, Tax Compliance, and Tax Evasion. Empirical Evidence From Oecd Countries

Pengaruh Preventing Dan Ajaran Tri Pantangan Terhadap Kecenderungan Berperilaku Curang

Pengaruh Pemeriksaan Pajak, Egoisme Psikologis Wajib Pajak, Sistem Perpajakan Terhadap Penggelapan Pajak

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