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Analisis Aktivitas Tax Avoidance Dari Perspektif Moral

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Title Analisis Aktivitas Tax Avoidance Dari Perspektif Moral
 
Creator Alim, Setiadi
 
Subject HF5601 Accounting
 
Description Tax avoidance and tax evasion are not new problems for many countries in the world. They are not unique phenomenon in modern tax problems since many years, Many researchers state that tax avoidance has grown significantly in recent decades. It has been continuously eroded the integrity of the tax base in many countries. Tax avoidance and tax evasion have the same goal: to minimize or to eliminate tax liability. Tax avoidance is legal activity, whereas tax evasion is illegal activity. Although tax avoidance is not formally violate the tax law, but it is usually in contradiction with the intent and spirit of the tax law. This paper is aimed to determine whether tax avoidance is moral or not.
 
Publisher Fakultas Ekonomi, Universitas Katolik Dharma Cendika
 
Date 2011-01
 
Type Article
PeerReviewed
 
Format application/pdf
 
Language en
 
Identifier /231/1/Setiadi%20Alim_Analisis%20Aktivitas%20Tax%20Avoidance%20dari%20Perspektif%20Moral_2011.pdf
Alim, Setiadi (2011) Analisis Aktivitas Tax Avoidance Dari Perspektif Moral. Jurnal Bisnis Perspektif, 3 (1). pp. 79-97. ISSN 1979-4932