Determinants of Tax Evasion in the Perspective of Enforcement, Psychology, Trust, and Services

IF 1.7 4区 社会学 Q2 CRIMINOLOGY & PENOLOGY Deviant Behavior Pub Date : 2024-07-17 DOI:10.1080/01639625.2024.2371586
Astri Warih Anjarwi, Sutrisno T, Zaki Baridwan, Syaiful Iqbal
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Abstract

Indonesia’s scant tax ratio underscores a grave issue of tax evasion. Past studies have scrutinized tax evasion through distinct lenses, yet this fragmented approach is beset with limitations, hamp...
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从执法、心理、信任和服务角度看逃税的决定因素
印度尼西亚的税收比例很低,这凸显了严重的逃税问题。过去的研究通过不同的视角来审视逃税问题,但这种零散的研究方法存在局限性,阻碍了对逃税问题的深入研究。
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来源期刊
Deviant Behavior
Deviant Behavior Multiple-
CiteScore
3.70
自引率
6.20%
发文量
64
期刊介绍: Deviant Behavior is the only journal that specifically and exclusively addresses social deviance. International and interdisciplinary in scope, it publishes refereed theoretical, descriptive, methodological, and applied papers. All aspects of deviant behavior are discussed, including crime, juvenile delinquency, alcohol abuse and narcotic addiction, sexual deviance, societal reaction to handicap and disfigurement, mental illness, and socially inappropriate behavior. In addition, Deviant Behavior frequently includes articles that address contemporary theoretical and conceptual controversies, allowing the specialist in deviance to stay informed of ongoing debates.
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