فاکتورهای موثر بر دیدگاه مودیان مالیاتی نسبت به فرار مالیاتی
  •   آرشیو : نسخه پاییز 1399 - جلد دوم
  •   نوع مقاله : پژوهشی
  •   کد پذیرش : 11962
  •   موضوع : حسابداری
  • نویسنده/گان : عزیزاله مرادی
  •   کلید واژه : فرار مالیاتی، آموزش مالیاتی، اخلاق مالیاتی، عدالت مالیاتی، مودیان مالیاتی
  •   مراجع :
    [1] زهی، نقی؛ محمدخانلی، شهرزاد (1389). بررسی عوامل موثر بر فرار مالیاتی (مطالعه موردی استان آذربایجان شرقی). نشریه پژوهشنامه مالیات. 18 (9): 60-25.
    [2] هادیان، ابراهیم؛ تحویلی، علی (1392). شناسایی عوامل موثر برفرار مالیاتی در اقتصاد ایران. نشریه برنامه ریزی و بودجه. 18 (2): 58-39.
    [3] نصراصفهانی، مهدی؛ نصراصفهانی، مهرناز؛ دلوی اصفهان، محمدرضا (1392). بررسی عوامل موثر بر فرار مالیاتی از دیدگاه مودیان و کارشناسان مالیاتی، مدیریت، اقتصاد و حسابداری، پژوهش¬های مالیه اسلامی. 1 (1): 36-27.
    [4] لاری دشت بیاض، محمود؛ قائم مقامی، کامران؛ کهرمی، قاسم (1395). بررسی عوامل موثر بر فرار مالیاتی در استان خراسان جنوبی با تاکید بر مولفه¬های فرهنگی. 1 (1): 164-139.
    [5] Abrahams. N.B, Kristanto. A.B. (2016) “Persepsi Calon Wajib Pajak di Salatiga,” Jurnal Berkala Akuntansi Keuangan Indonesia, vol. 1, no. 1, pp. 50-70.
    [6] Frey. B.S and Torgler. (2006) “Tax Morale and Conditional Coorperation,” Center for Research in Economics, Management and the Arts, Working Paper No. 2006-11.
    [7] Kasipillai. J, Aripin. N, and Amran. N.A. (2003) “The Influence of Education on Tax Avoidance and Tax Evasion,” e-Journal of Tax Research, Vol. 1, No. 2, pp. 134-146.
    [8] Kasipillai. J, Aripin. N, and Amran. N.A. (2003) “The Influence of Education on Tax Avoidance and Tax Evasion,” e-Journal of Tax Research, Vol. 1, No. 2, pp. 134-146
    [9] Kurniawati. M and Toly. A.A. “Analisis Keadilan Pajak, Biaya Kepatuhan, dan Tarif Pajak Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak di Surabaya Barat,” Journal of Tax & Accounting Review, vol. 4, no.2.
    [10] Mardiasmo. (2009). Perpajakan. Andi: Yogyakarta,
    [11] McGee. R.W, Ajaaidi. K.S, and Musaibah. A.S. (2012). “The Ethics of Tax Evasion: A Survey Administrative Sciences’ Students in Yemen,” International Journal Business and Management, Vol. 7, No.16.
    [12] McGee. R.W, Ho. S.S.M, and Li. A.Y.S. (2008) “A Comparative Study on Perceived Ethics of Tax Evasion: Hong Kong Vs the United States,” Journal of Business Ethics, vol. 77, pp. 147-158.
    [13] McGee. R.W, Palau. S.L, and Pontificia. F.J.J. (2007) “The Ethics of Tax Evasion: An Emperical Study of Equador,” Andreas School of Business Working Paper Barry University, no. FL 33161.
    [14] Mohamad. M, Nor. N.M, Bakar. N, and Nanta. W.L.A. (2013) “Accounting Vs Non-Accounting Majors: Perception on Tax Knowledge, Fairness, and Percieve Behavioral Control,” International Journal of Asian Social Science, Vol. 3, Issue. 9, pp. 1887-1890.
    [15] Ningsih. D.N.C, Puposari. D. (2015) “Determinan Persepsi Mengenai Etika Atas Penggelapan Pajak (Tax Evasion),” Jurnal Universitas Brawijaya,
    [16] Resmi. S. (2013) “Perpajakan Teori dan Kasus,” Edisi Revisi 7, Buku 1, KSE: Jakarta.
    [17] Richardson. G. (2006) “Determinants of Tax Evasion: A Cross Country Investigation,” Journal of International Accounting, Auditing and Taxation, vol. 15, no. 2, pp. 150-169.
    [18] Sariani. W and Sulindawati. N.L.G.E “Pengaruh Keadilan, Sistem Perpajakan, Diskriminasi, dan Biaya Kepatuhan Terhadap Persepsi Wajib Pajak Atas Tindakan Penggelapan Pajak,” E-journal S1 Ak Universitas Pendidikan Ganesha, vol. 6, no. 3.
    [19] Siahan, M.P. (2010). Hukum Pajak Elementer. Graha Ilmu. Yogyakarta
    [20] Silaen. C, Basri. Y.M, dan Azhari. (2015) “Pengaruh Sistem Perpajakan, Diskriminasi, Teknologi dan Informasi Perpajakan Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion),” Jom FEKON, vol. 2, no. 2.
    [21] Song, Y.D. and Yarbrough, T.E. (1978) Tax Ethic and Tax Attitudes: A Survey. Public Administration Review, Vol. 38, Issue 5, pp. 442-452.
    [22] Song, Y.D. and Yarbrough, T.E. (1978) Tax Ethic and Tax Attitudes: A Survey. Public Administration Review, Vol. 38, Issue 5, pp. 442-452.
    [23] Sumarnisasi. W and Supriyadi.(2012). “Pengaruh Keadilan,Sistem Perpajakan, dan Diskriminasi Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak,”
    [24] Sumartaya. D and Hafidiah. A. (2014) “The Influence of Taxpayers’ Awareness and Tax Morale Toward Tax Evasion,” Journal of Business and Law, Vol. 5, Issue. 1, pp. 2289-1552.
    [25] Torgler, B and Schneider, F. (2005). Attitudes Towards Paying Taxes in Australia: An Empirical Analysis. Journal of European Economics, Vol 32, Issue 2, pp. 231-550.
    [26] Torgler, B. Schafinner, M. and Macintyre, A. (2007) Tax Morale, Tax Evasion, and Institutions, CREMA Working Paper Series, Center for Research in Economics, Management and The Arts (CREMA).
    [27] Torgler, B. Schafinner, M. and Macintyre, A. (2007) Tax Morale, Tax Evasion, and Institutions, CREMA Working Paper Series, Center for Research in Economics, Management and The Arts (CREMA).
    [28] Witte. A.D and Woodbury. D.F. (1985) “The Effect of Tax Laws and Tax Administration on the Tax Compliance: The Case of the US Individual Income Tax,” National Tax journal, Issue. 38, pp. 1-13.
    [29] Yee. P.C, Moorthy. K, and Soon K.C.W. (2017) Taxpayers’ Perceptions on Tax Evasion Behavior: An Empirical Study in Malaysia. International Journal of Law and Management, Vol. 59 Issue: 3.
  •  صفحات : 86-97
  •   دانلود فایل ( 785.28 KB )