Title: Machiavellianism, tax knowledge, and ethical perceptions of tax avoidance: survey of undergraduate students in West Java, Indonesia

Authors: Arie Pratama

Addresses: Department of Accountancy, Faculty of Economics and Business, Universitas Padjadjaran, Bandung, Indonesia

Abstract: The purpose of this research was to analyse the impact of Machiavellianism and tax knowledge on the ethical perceptions of undergraduate students regarding tax avoidance and evasion. A quantitative research method was employed. Data were collected using a questionnaire consisting of 46 questions. The study population consisted of undergraduate students in West Java Province, Indonesia. A total of 144 samples were taken using a simple random sampling technique. Data were analysed using multiple regression analysis. The results of this research are as follows: (1) the majority of respondents have a high Machiavellianism score, low tax knowledge, and balance ethical perceptions on tax avoidance and evasion; (2) there is a significant impact of Machiavellianism on students' perceptions of tax avoidance, but tax knowledge does not significantly impact students' perceptions of tax avoidance.

Keywords: Machiavellianism; tax avoidance; tax evasion; tax compliance; tax knowledge; ethical perceptions; ethics; undergraduates; Indonesia; student perceptions; higher education.

DOI: 10.1504/IJTGM.2017.082370

International Journal of Trade and Global Markets, 2017 Vol.10 No.1, pp.83 - 90

Received: 21 Jun 2016
Accepted: 15 Aug 2016

Published online: 21 Feb 2017 *

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