Machiavellianism, tax knowledge, and ethical perceptions of tax avoidance: survey of undergraduate students in West Java, Indonesia Online publication date: Tue, 21-Feb-2017
by Arie Pratama
International Journal of Trade and Global Markets (IJTGM), Vol. 10, No. 1, 2017
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.
Online publication date: Tue, 21-Feb-2017
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Trade and Global Markets (IJTGM):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email email@example.com