The Influence of the Awareness of the Information in Tax Evasion and Moral Principle towards The Propensity of Tax Evasion: an Experimental Study  

Oleh:

Putro, Ponty Sya'banto

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 13 no. 1 (Jan. 2010), page 59-76.
Topik: Propensity to Avoid Tax; Moral Principle; Tax Avoidance Tax Evasion

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.8 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This research examines whether the tax evasion information and taxpayer moral principle influence and individual's propensity to avoid taxes. 142 participants from different economic and educational backgrounds participated in a laboratory experiment. The participants were provided with tax evasion situation depicting the use of legal loopholes to conduct tax evasion. The result indicate that awareness about tax evasion information can degrade taxpayers' propensity to evade taxes. Specifically, tha participants' propensity to avoid taxes decreases when participants have knowledge concerning tax evasion case. The study also shows that taxpayers with high moral principle has lower propensity to evade taxes compared to those with low moral principle. However, the study fails to document the joint effect between informaton concerning tax evasion and moral principle on participants' propensity to evade taxes.

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