税收道德调节自我评价体系和货币伦理对偷税漏税措施的影响

IF 1.1 4区 医学 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH Ajar-African Journal of Aids Research Pub Date : 2023-08-29 DOI:10.35129/ajar.v6i02.448
Fahria Azhar, Tenriwaru Tenriwaru, Arifin Arifin
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引用次数: 0

摘要

本研究旨在探讨南望加锡初级税务所的税务道德与货币道德自评制度的关系。本研究的人口包括在南望加锡初级税务所登记的个人纳税人,共计159,626名个人纳税人。本研究的样本量是使用斯洛文公式确定的,结果是100名纳税人的样本。本研究采用实地调查的方法。用于检验假设的统计方法包括使用偏最小二乘法(PLS)方法。分析结果表明,自我评价体系和金钱伦理同时对企业偷税漏税具有显著的正向影响,而道德的调节作用削弱了自我评价体系和金钱伦理对企业偷税漏税的影响。本研究的建议包括:1)对于未来的研究者,建议纳入更多其他可能影响逃税行为的自变量。2)鼓励未来的研究人员使用额外的数据分析工具。3)未来的研究预计将有更大范围的受访者在他们的抽样。
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Tax Morality Moderates Self Assessment System and Money Ethics on Tax Evasion Measures at KPP Pratama Makassar Selatan
The purpose of this research is to examine the relationship between the Self Assessment System Money Ethics and Tax Morality in relation to Tax Evasion at the South Makassar Primary Tax Office. The population in this study consists of individual taxpayers registered at the South Makassar Primary Tax Office, totaling 159,626 individual taxpayers. The sample size for this study was determined using the Slovin formula, resulting in a sample of 100 taxpayers. This study employs a field research method. The statistical method used to test hypotheses involves the use of the partial least square (PLS) approach. The results of the analysis indicate that self assessment system and money ethics simultaneously have a positive and significant influence on tax evasion, while morality as a moderator weakens the impact of self assessment system and money ethics on tax evasion. Recommendations from this study include: 1) for future researchers, it is suggested to include more other independent variables that could influence tax evasion behavior. 2) future researchers are encouraged to use additional data analysis tools. 3) future studies are expected to have a broader range of respondents in their sampling.
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来源期刊
Ajar-African Journal of Aids Research
Ajar-African Journal of Aids Research 医学-公共卫生、环境卫生与职业卫生
CiteScore
1.80
自引率
8.30%
发文量
38
审稿时长
>12 weeks
期刊介绍: African Journal of AIDS Research (AJAR) is a peer-reviewed research journal publishing papers that make an original contribution to the understanding of social dimensions of HIV/AIDS in African contexts. AJAR includes articles from, amongst others, the disciplines of sociology, demography, epidemiology, social geography, economics, psychology, anthropology, philosophy, health communication, media, cultural studies, public health, education, nursing science and social work. Papers relating to impact, care, prevention and social planning, as well as articles covering social theory and the history and politics of HIV/AIDS, will be considered for publication.
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