期刊名称：Russian Journal of Agricultural and Socio-Economic Sciences
印刷版ISSN：2226-1184
电子版ISSN：2226-1184
出版年度：2018
卷号：73
期号：1
页码：106-116
DOI：10.18551/rjoas.2018-01.14
语种：English
出版社：Russian Journal of Agricultural and Socio-Economic Sciences
摘要：This study aimed to examine the determinants perception of tax evasion ethics, and combined three models based on the research of McGee et al (2012), Lau et al (2013), Lemvora et al (2013). Data collection used survey method on 148 auditors who worked at Public Accountant Office (KAP) Big Ten. The result of this study showed that the justice and taxation systems affect significantly negative toward the perception of tax evasion ethics. Religiosity strengthened the effect of justice, taxation systems, and discrimination on the perception of tax evasion ethics.
