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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi dan Humanika Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Riset Akuntansi dan Keuangan Indonesia AKUNTANSI DEWANTARA AKRUAL: Jurnal Akuntansi International Research Journal of Management, IT & Social Sciences Jurnal SOLMA AFEBI Accounting Review JMM (Jurnal Masyarakat Mandiri) Buletin Ekonomi Moneter dan Perbankan Jurnal Equity JPPI (Jurnal Penelitian Pendidikan Indonesia) ATESTASI : Jurnal Ilmiah Akuntansi The Indonesian Journal of Accounting Research Management and Sustainable Development Journal JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal PkM (Pengabdian kepada Masyarakat) Makara Human Behavior Studies in Asia Jurnal Akuntansi dan Keuangan Indonesia Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Penelitian Pendidikan Indonesia
Ni Wayan Rustiarini
Universitas Mahasaraswati Denpasar
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Journal of Economics, Business,

 1 
National Culture and Perceived Ethics of Tax Evasion: Case of Bali Province I Nyoman Kusuma Adnyana Mahaputra; Ni Wayan Rustiarini; Ni Putu Nita Anggraini; I Made Sudiartana
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 1 (2018): April - July 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1118

Abstract

This study aims to investigate the relationship of national cculture and taxpayer's ethical perception of tax evasion. National culture dimensions include powner dinstance, uncertainty avoidance, individualism/ccollectivism, masculinity/femininity, lOng/shurt tarm orientation, and indulgence/rrestraint. This study employes survey method, using online questionnaires for taxpayers who haveself employment in Bali Province.Three hundred and seventy seven taxpayers fillend out online questionnaires. This model is processed using multiple linear regression analysis method. The results indicate that power distance, uncertainty avoidance, individualism/collectivism, and femininity/masculinity are associated with perceived ethics of tax evasion, but do not associated between short term/long term orientation and indulgence/restrain with perceived ethics of tax evasion. This study is expected to improve knowledge about tax evasion especially related to national culture. Practically, the results are expected to provide input for tax regulators to consider the role of national culture in identifying the causes of tax evasion.
Co-Authors Agus Wahyudi Salasa Gama Agus Wahyudi Salasa Gama, Agus Wahyudi Ak. S.E. Desak Nyoman Sri Werastuti . Anik Yuesti Arwata, I Gusti Agung Bayudha Astakoni, I Made Purba Dewi, Ni Putu Shinta I Gede Cahyadi Putra I Gusti Agung Bayudha Arwata I Kadek Listawan I Kadek Satria Nova I Ketut Sassu Budi Satwam I Made Legawa I Made Sudiana I Made Sudiartana, I Made I Nyoman Kusuma Adnyana Mahaputra I Wayan Sujana Luh Komang Merawati Ni Kadek Lita Dwiyanti Ni Komang Kris Muliartini Ni Luh Gede Novitasari Ni Luh Gede Novitasari Ni Luh Putu Noviyanti Ni Luh Putu Tara Verjinia Febriyanti Ni Nyoman Ayu Suryandari Ni Nyoman Iin Purnama Sari Ni Putu Nita Anggraini Ni Putu Nita Anggraini Ni Putu Nita Anggraini Ni Putu Shinta Dewi Ni Putu Shinta Dewi Ni Putu Yeni Astiti Putri, Ni Ketut Wahyu Putu Risma Yunika Satwam, I Ketut Sassu Budi Tri Djoko Setyono Yudistira Adnyana, Yudistira