Tax Evasion and Economies in Transition: Lessons from Tax Theory

This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positiveand significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.

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SENSITIVITAS ETIS MAHASISWA ATAS PENGGELAPAN PAJAK

JRAK Jurnal Riset Akuntansi dan Komputerisasi Akuntansi ◽

10.33558/jrak.v8i2.938 ◽

2017 ◽

Vol 8 (2) ◽

pp. 178-195

Author(s):

Nurma Risa

Keyword(s):

Tax Evasion ◽

Female Students ◽

T Test ◽

Study Program ◽

Male And Female ◽

Political Sciences ◽

Significant Difference ◽

The Subject ◽

And Gender ◽

Management Students

This study aims to prove that there is a difference of perception about ethics on tax evasion in UNISMA Bekasi students, based on selected study program and gender. The sample of this research is the students who have fulfilled the subject of taxation, at the Faculty of Economics (FE) and Faculty of Social and Political Sciences (FISIP). Using independent t-test, the results showed that there was no significant difference of perception about tax evasion ethics between FE and FISIP students. But significant differences the perception of tax evasion ethics occur between accounting and management students at FE. Significant differences also did not occur between male and female students

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Incubating small entrepreneurial businesses in economies in transition

Small Enterprise Development ◽

10.3362/0957-1329.1994.025 ◽

1994 ◽

Vol 5 (3) ◽

pp. 13-23 ◽

Cited By ~ 5

Author(s):

Rustam Lalkaka

Keyword(s):

Economies In Transition

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Factors Influencing Tax Evasion in Gombe State Nigeria

10.15405/epsbs.2016.08.14 ◽

2016 ◽

Author(s):

Muzainah Mansor

Keyword(s):

Tax Evasion ◽

Factors Influencing

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The Digital Companies’ Offshore Tax Evasion And Counteraction To It

10.15405/epsbs.2020.03.193 ◽

2020 ◽

Author(s):

E. L. Moreva

Keyword(s):

Tax Evasion

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Well-being and inequality in comparative perspective: the case of Poland and Ukraine

Sociology: Theory, Methods, Marketing ◽

10.15407/sociology2019.01.032 ◽

2019 ◽

pp. 32-55

Author(s):

Natalia Kovalisko ◽

Serhii Makeev

Keyword(s):

Tax Evasion ◽

Shadow Economy ◽

Free Market ◽

Well Being ◽

Household Surveys ◽

Cheap Labour ◽

Catching Up ◽

Public Opinion Polls ◽

Opinion Polls

Socio-economic trajectories of Poland and Ukraine have been considerably diverging since the last decade of the 20th century. The former has been advancing and catching up with Western European countries in terms of the quality of life — whereas in Ukraine, the 1990s recession gave way to unsustainable economic growth, which interrupted in the second half of the 2000s and in the 2010s. The comparison of official statistics, along with the data of household surveys and public opinion polls, makes it possible to conclude that a progressive and sustainable transition from a command economy to free market, as exemplified by Poland, is accompanied by moderate deepening of economic inequality. However, an abnormal transition (deviating from the “Polish rule”) entails excessive concentration of wealth and gives rise to corruption as a mechanism of income redistribution among different categories of population. This also results in a more noticeable stratification of opportunies for meeting vital and existential needs. Owing to a large proportion of shadow economy and undeclared work, Ukrainians remain a source of cheap labour in both the domestic and international labour markets; in addition, a persistent subculture of tax evasion is being formed in this country.

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