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All Journal Jurnal Manajemen dan Organisasi Jurnal Reviu Akuntansi dan Keuangan Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Keuangan dan Perbankan The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Infestasi Journal of Auditing, Finance, and Forensic Accounting AKRUAL: Jurnal Akuntansi JURNAL MANAJEMEN Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Bisnis dan Akuntansi Asia Pacific Fraud Journal International Business and Accounting Research Journal
Tarjo Tarjo
Universitas Trunojoyo Madura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Journal : International Business and Accounting Research Journal

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Socio-Cultural Perspectives in Tax Avoidance at Government Agencies Tarjo Tarjo; Moh. Riskiyadi; Zuraidah Mohd Sanusi
International Business and Accounting Research Journal Vol 5, No 2 (2021): July 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.287 KB) | DOI: 10.35474/ibarj.v5i2.200

Abstract

This study aimed to obtain an overview of tax avoidance in government agencies based on the socio-cultural habits of the community. This study uses a qualitative realist ethnographic method to reveal an overview of tax avoidance in government agencies in Madura with the supplier and treasurer informants. The results obtained indicate that tax avoidance in government agencies is influenced by the cultural habit of repaying the kindness of others with kindness in kind. The habit of not being indebted for the kindness of others becomes a factor of pressure and a justification for tax avoidance by splitting proof of expenditure. The opportunity factor that the treasurer has as a central figure in financial management, supported by the provision of split proof of expenditure by suppliers, is a driving factor for tax avoidance in government agencies. The implication of this research is to provide an overview of the causes and modes of tax avoidance in government agencies, so that appropriate tax regulations and supervision can be formed to minimize the occurrence of tax avoidance.
Co-Authors Ach Fawaid As'ad Achdiar Redy Setiawan Achmad Fawaid Asad Ahmad Taufiq Masbuhin Akhmad Jauhari Alexander Anggono Anang Suwito Anang Suwitoyo Anita Anita Anton, Masri Anuar, Rosihan Aprilia Kardianzah Putri Ariyanto, Arianto Bambang Hariyadi Bambang Haryadi Bambang Haryadi Beni Pradinata Carolina, Anita Dessy Dwi Fitra Nova Eklamsia Sakti Elita Aprilianty Emi Rahmawati Erfan Muhammad Feni Fartiana Akbar Greska Redielano Ramadan Hadi Avianto Hasdani, Hasdani Ifa Diah Aprillia Indra Prayitno Khy’sh Nusri Leapatra Chamalinda Moh. Riskiyadi Mohammad Nizarul Alim Muhamad Nasir, Muhamad Muhammad Nasir Nur Endah Nur Endah, Nur Poiran, Poiran Prasetyono Prasetyono Ramli, Bakhtiar Siti Musyarofah Siti Musyarofah Siti Nurkholifah Bunadi Syahroh, Maftukah Zain Veni Nopeanti Yasmir, Yasmir Zuraidah Mohd Sanusi