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References
- Aghion, P., Akcigit, U., Cagé, J., & Kerr, W. R. (2016). Taxation, corruption, and growth. European Economic Review, 86, 24–51. https://doi.org/https://doi.org/10.1016/j.euroecorev.2016.01.012
- Alm, J., McClelland, G. H., & Schulze, W. D. (1992). Why Do People Pay Their Taxes ? Journal of Public Economics, 48, 21–38. https://doi.org/https://doi.org/10.1016/0047-2727(92)90040-M
- Amara, I., & Khlif, H. (2018). Financial crime, corruption and tax evasion: a cross-country investigation. Journal of Money Laundering Control, 21(4), 545–554. https://doi.org/10.1108/JMLC-10-2017-0059
- Barbuta-misu, N. (2011). A review of factors for tax compliance. Annals of Dun?rea de Jos University. Fascicle I : Economics and Applied Informatics. https://www.researchgate.net/publication/254404758_A_Review_of_Factors_for_Tax_Compliance
- Basel Institute on Governance. (2020). Basel AML index: 9th public edition ranking money laundering and terrorist financing risks around the world. https://www.baselgovernance.org/sites/default/files/2020-07/basel_aml_index_2020_web.pdf
- Baum, A., Gupta, S., Kimani, E., & Tapsoba, S. J. (2017). Corruption, taxes and compliance. In IMF Working Papers (Working Paper No. 17/255).https://www.imf.org/en/Publications/WP/Issues/2017/11/17/Corruption-Taxes-and-Compliance-45379
- Birskyte, L. (2014). The impact of trust in government on tax paying behavior of nonfarm sole proprietors. Scientific Annals of Economics and Business, 61(1), 1–15. https://doi.org/10.2478/aicue-2014-0004
- Borrego, A. C., Lopes, C. M. da M., & Ferreira, C. M. S. (2013). Tax Noncompliance in an international perspective : Literature review. Contabilidade E Gestão - Portuguese Journal of Accounting and Management, 14(November), 9–41. https://www.researchgate.net/publication/285580068_Tax_Noncompliance_in_an_International_Perspective_Literature_Review
- Carmi, N., & Arnon, S. (2014). The role of future orientation in environmental behavior: analyzing the relationship on the individual and cultural levels. Society and Natural Resources, 27(12), 1304–1320. https://doi.org/10.1080/08941920.2014.928393
- Devos, K. (2014). Factors influencing individual taxpayer compliance behaviour. https://doi.org/https://doi.org/10.1007/978-94-007-7476-6
- Fenochietto, R., & Pessino, C. (2013). Understanding countries’ tax effort. In IMF Working Papers (Working Paper 13/244). https://www.imf.org/external/pubs/ft/wp/2013/wp13244.pdf
- Gottschalk, P. (2010). Categories of financial crime. Journal of Financial Crime, 17(4), 441–458. https://doi.org/10.1108/13590791011082797
- Handoyo, S., & Candrapuspa, H. M. (2017). Knowledge of fraud and taxpayer compliance. Jejak, 10(1), 385–397. https://doi.org/10.15294/jejak.v10i2.11303
- ICTD/UNU-WIDER. (2020). Government Revenue Dataset. https://www.wider.unu.edu/project/government-revenue-dataset
- IMF. (2001). Financial system abuse, financial crime and money aundering — background paper (Policy Papers No. 2001/039). https://doi.org/https://doi.org/10.5089/9781498328104.007
- Johnson, S. (2018). Corruption is costing the global economy $3.6 trillion dollars every year. Big Think. https://www.weforum.org/agenda/2018/12/the-global-economy-loses-3-6-trillion-to-corruption-each-year-says-u-n
- Johnson, S. R. L., Blum, R. W., & Cheng, T. L. (2014). Future orientation: A construct with implications for adolescent health and wellbeing. International Journal of Adolescent Medicine and Health, 26(4), 459–468. https://doi.org/10.1515/ijamh-2013-0333
- Jung, J., & Lee, J. (2017). Contemporary financial crime. Journal of Public Administration and Governance, 7(2), 88–97. https://doi.org/10.5296/jpag.v7i2.11219
- Junpath, S. V., Kharwa, M. S. E., & Stainbank, L. J. (2016). Taxpayers’ attitudes towards tax amnesties and compliance in South Africa: an exploratory study. South African Journal of Accounting Research. https://doi.org/10.1080/10291954.2015.1070565
- Kar, D., & Spanjers, J. (2015). Illicit financial flows from developing countries: 2004-2013 (Issue December). https://gfintegrity.org/report/illicit-financial-flows-from-developing-countries-2004-2013/
- Khlif, H., Guidara, A., & Hussainey, K. (2016). Sustainability level, corruption and tax evasion: a cross-country analysis. Journal of Financial Crime, 23(2), 328–348. https://doi.org/https://doi.org/10.1108/JFC-09-2014-0041
- Kumar, V. A. (2012). Money laundering : Concept, significance and its impact. European Journal of Business and Management, 4(2), 113–120. https://www.iiste.org/Journals/index.php/EJBM/article/view/1040/960
- La Porta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. (1999). The quality of government. Journal of Law, Economics, and Organization, 15(1), 222–279. https://doi.org/https://doi.org/10.1093/jleo/15.1.222
- Langford, B., & Ohlenburg, T. (2015). Tax revenue potential and effort investigation. In International Growth Centre. https://www.theigc.org/wp-content/uploads/2016/01/Langford-Ohlenburg-2016-Working-paper.pdf
- Lewin, K. (1926). Intention, will, and need. In D. Rapaport (Ed.), Organization and Pathology of Thought (pp. 95–151). Columbia University Press. https://doi.org/https://doi.org/10.7312/rapa92214-008
- Long, S. B., Swingen, J. A., Roth, J. A., Scholz, J. T., & Witte, A. D. (1991). Taxpayer compliance: Setting new agendas for research. Law & Society Review, 25(3), 637. https://doi.org/https://doi.org/10.2307/3053731
- Mawejje, J., & Sebudde, R. K. (2019). Tax revenue potential and effort: Worldwide estimates using a new dataset. Economic Analysis and Policy, 63, 119–129. https://doi.org/10.1016/j.eap.2019.05.005
- Mayowan, Y. (2019). Tax morale and tax compliance. 93, 264–267. https://doi.org/https://doi.org/10.2991/aicobpa-18.2019.60
- Murphy, R. (2011). Collect the evaded tax, avoid the cuts. The Guardian. https://www.theguardian.com/commentisfree/2011/nov/25/evaded-tax-evasion-cuts
- Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The influence of tax understanding, tax awareness and tax amnesty toward taxpayer compliance. Jurnal Keuangan Dan Perbankan, 22(2), 240–255. https://doi.org/10.26905/jkdp.v22i2.1678
- OECD. (2010). Tax compliance and tax accounting systems. In Centre for Tax Policy and Administration (Issue April). http://www.oecd.org/tax/forum-on-tax-administration/publications-and-products/technologies/45045662.pdf
- OECD. (2019). Government at a glance 2019. OECD Publishing. https://doi.org/https://doi.org/10.1787/8ccf5c38-en
- Petutschnig, M. (2017). Future orientation and taxes: Evidence from big data. Journal of International Accounting, Auditing and Taxation, 29, 14–31. https://doi.org/10.1016/j.intaccaudtax.2017.03.003
- Picur, R. D., & Riahi-Belkaoui, A. (2006). The impact of bureaucracy, corruption and tax compliance. Review of Accounting and Finance, 5(2), 174–180. https://doi.org/10.1108/14757700610668985
- Randlane, K. (2015). Tax compliance as a system: mapping the field. International Journal of Public Administration, 39(7), 515–525. https://doi.org/10.1080/01900692.2015.1028636
- Schneider, F., Raczkowski, K., & Mróz, B. (2015). Shadow economy and tax evasion in the EU. Journal of Money Laundering Control, 18, 34–51. https://doi.org/https://doi.org/10.1108/JMLC-09-2014-0027
- Seginer, R., & Noyman, M. S. (2005). Future orientation, identity and intimacy: their relations in emerging adulthood. European Journal of Developmental Psychology, 2(1), 17–37. https://doi.org/10.1080/17405620444000201
- Slemrod, J., & Katuš?ák, P. (2005). Do trust and trustworthiness pay off? Journal of Human Resources, 40(3), 621–646. https://doi.org/10.3368/jhr.xl.3.621
- Stephens, M., El-Sholkamy, M., Moonesar, I. A., & Awamleh, R. (2019). Future governments- actions & insights (Volume 7, Issue February). Emerland Publishing Limited. https://doi.org/10.1108/s2048-757620197
- Storm, A. (2013). Establishing the link between money laundering and tax evasion. International Business & Economics Research Journal (IBER), 12(11), 1437–1450. https://doi.org/https://doi.org/10.19030/iber.v12i11.8181
- Tax Justice Network. (2021). The State of Tax Justice 2021 (Issue November). https://taxjustice.net/reports/the-state-of-tax-justice-2021/
- United Nation. (2005). Economic and financial crimes: Challenges to sustainable development (Eleventh United Nations Congress on Crime Prevention and Criminal Justice). https://www.unodc.org/pdf/WP on item 6 V0581301 in English.doc
- Varvarigos, D. (2017). Cultural norms, the persistence of tax evasion, and economic growth. Economic Theory, 63, 961–995. https://doi.org/10.1007/s00199-016-0976-1
- Wardani, D. K., & Juliani. (2018). Pengaruh tax avoidance terhadap nilai perusahaan dengan corporate governance sebagai variabel pemoderasi. Jurnal Nominal, VII(02), 47–61. https://doi.org/https://doi.org/10.21831/nominal.v7i2.21349
- Wentworth, N. (2008). Future orientation. Encyclopedia of Infant and Early Childhood Development, 562–574. https://doi.org/https://doi.org/10.1016/B978-012370877-9.00068-2
- World Economic Forum. (2018). The Global Competitiveness Report 2018. In K. Schwab (Ed.), World Economic Forum. World Economic Forum. http://www3.weforum.org/docs/GCR2018/05FullReport/TheGlobalCompetitivenessReport2018.pdf
- World Economic Forum. (2019). The global competitiveness report 2019. In K. Schwab (Ed.), World Economic Forum. World Economic Forum. http://www3.weforum.org/docs/WEF_TheGlobalCompetitivenessReport2019.pdf
- World Economic Forum. (2020). The global competitiveness report: How countries are performing on the road to recovery. In K. Schwab & S. Zahidi (Eds.), World Economic Forum. World Economic Forum. www3.weforum.org/docs/WEF_TheGlobalCompetitivenessReport2020.pdf
- Wu, S.-Y., & Teng, M.-J. (2005). Determinants of tax compliance — a cross-country analysis. FinanzArchiv/Public Finance Analysis, 61(3), 393–417. https://doi.org/https://doi.org/10.1628/001522105774979001
- Youde, S., & Lim, S. (2019). Tax compliance. Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–5. https://doi.org/https://doi.org/10.1007/978-3-319-31816-5_3828-1
References
Aghion, P., Akcigit, U., Cagé, J., & Kerr, W. R. (2016). Taxation, corruption, and growth. European Economic Review, 86, 24–51. https://doi.org/https://doi.org/10.1016/j.euroecorev.2016.01.012
Alm, J., McClelland, G. H., & Schulze, W. D. (1992). Why Do People Pay Their Taxes ? Journal of Public Economics, 48, 21–38. https://doi.org/https://doi.org/10.1016/0047-2727(92)90040-M
Amara, I., & Khlif, H. (2018). Financial crime, corruption and tax evasion: a cross-country investigation. Journal of Money Laundering Control, 21(4), 545–554. https://doi.org/10.1108/JMLC-10-2017-0059
Barbuta-misu, N. (2011). A review of factors for tax compliance. Annals of Dun?rea de Jos University. Fascicle I : Economics and Applied Informatics. https://www.researchgate.net/publication/254404758_A_Review_of_Factors_for_Tax_Compliance
Basel Institute on Governance. (2020). Basel AML index: 9th public edition ranking money laundering and terrorist financing risks around the world. https://www.baselgovernance.org/sites/default/files/2020-07/basel_aml_index_2020_web.pdf
Baum, A., Gupta, S., Kimani, E., & Tapsoba, S. J. (2017). Corruption, taxes and compliance. In IMF Working Papers (Working Paper No. 17/255).https://www.imf.org/en/Publications/WP/Issues/2017/11/17/Corruption-Taxes-and-Compliance-45379
Birskyte, L. (2014). The impact of trust in government on tax paying behavior of nonfarm sole proprietors. Scientific Annals of Economics and Business, 61(1), 1–15. https://doi.org/10.2478/aicue-2014-0004
Borrego, A. C., Lopes, C. M. da M., & Ferreira, C. M. S. (2013). Tax Noncompliance in an international perspective : Literature review. Contabilidade E Gestão - Portuguese Journal of Accounting and Management, 14(November), 9–41. https://www.researchgate.net/publication/285580068_Tax_Noncompliance_in_an_International_Perspective_Literature_Review
Carmi, N., & Arnon, S. (2014). The role of future orientation in environmental behavior: analyzing the relationship on the individual and cultural levels. Society and Natural Resources, 27(12), 1304–1320. https://doi.org/10.1080/08941920.2014.928393
Devos, K. (2014). Factors influencing individual taxpayer compliance behaviour. https://doi.org/https://doi.org/10.1007/978-94-007-7476-6
Fenochietto, R., & Pessino, C. (2013). Understanding countries’ tax effort. In IMF Working Papers (Working Paper 13/244). https://www.imf.org/external/pubs/ft/wp/2013/wp13244.pdf
Gottschalk, P. (2010). Categories of financial crime. Journal of Financial Crime, 17(4), 441–458. https://doi.org/10.1108/13590791011082797
Handoyo, S., & Candrapuspa, H. M. (2017). Knowledge of fraud and taxpayer compliance. Jejak, 10(1), 385–397. https://doi.org/10.15294/jejak.v10i2.11303
ICTD/UNU-WIDER. (2020). Government Revenue Dataset. https://www.wider.unu.edu/project/government-revenue-dataset
IMF. (2001). Financial system abuse, financial crime and money aundering — background paper (Policy Papers No. 2001/039). https://doi.org/https://doi.org/10.5089/9781498328104.007
Johnson, S. (2018). Corruption is costing the global economy $3.6 trillion dollars every year. Big Think. https://www.weforum.org/agenda/2018/12/the-global-economy-loses-3-6-trillion-to-corruption-each-year-says-u-n
Johnson, S. R. L., Blum, R. W., & Cheng, T. L. (2014). Future orientation: A construct with implications for adolescent health and wellbeing. International Journal of Adolescent Medicine and Health, 26(4), 459–468. https://doi.org/10.1515/ijamh-2013-0333
Jung, J., & Lee, J. (2017). Contemporary financial crime. Journal of Public Administration and Governance, 7(2), 88–97. https://doi.org/10.5296/jpag.v7i2.11219
Junpath, S. V., Kharwa, M. S. E., & Stainbank, L. J. (2016). Taxpayers’ attitudes towards tax amnesties and compliance in South Africa: an exploratory study. South African Journal of Accounting Research. https://doi.org/10.1080/10291954.2015.1070565
Kar, D., & Spanjers, J. (2015). Illicit financial flows from developing countries: 2004-2013 (Issue December). https://gfintegrity.org/report/illicit-financial-flows-from-developing-countries-2004-2013/
Khlif, H., Guidara, A., & Hussainey, K. (2016). Sustainability level, corruption and tax evasion: a cross-country analysis. Journal of Financial Crime, 23(2), 328–348. https://doi.org/https://doi.org/10.1108/JFC-09-2014-0041
Kumar, V. A. (2012). Money laundering : Concept, significance and its impact. European Journal of Business and Management, 4(2), 113–120. https://www.iiste.org/Journals/index.php/EJBM/article/view/1040/960
La Porta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. (1999). The quality of government. Journal of Law, Economics, and Organization, 15(1), 222–279. https://doi.org/https://doi.org/10.1093/jleo/15.1.222
Langford, B., & Ohlenburg, T. (2015). Tax revenue potential and effort investigation. In International Growth Centre. https://www.theigc.org/wp-content/uploads/2016/01/Langford-Ohlenburg-2016-Working-paper.pdf
Lewin, K. (1926). Intention, will, and need. In D. Rapaport (Ed.), Organization and Pathology of Thought (pp. 95–151). Columbia University Press. https://doi.org/https://doi.org/10.7312/rapa92214-008
Long, S. B., Swingen, J. A., Roth, J. A., Scholz, J. T., & Witte, A. D. (1991). Taxpayer compliance: Setting new agendas for research. Law & Society Review, 25(3), 637. https://doi.org/https://doi.org/10.2307/3053731
Mawejje, J., & Sebudde, R. K. (2019). Tax revenue potential and effort: Worldwide estimates using a new dataset. Economic Analysis and Policy, 63, 119–129. https://doi.org/10.1016/j.eap.2019.05.005
Mayowan, Y. (2019). Tax morale and tax compliance. 93, 264–267. https://doi.org/https://doi.org/10.2991/aicobpa-18.2019.60
Murphy, R. (2011). Collect the evaded tax, avoid the cuts. The Guardian. https://www.theguardian.com/commentisfree/2011/nov/25/evaded-tax-evasion-cuts
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The influence of tax understanding, tax awareness and tax amnesty toward taxpayer compliance. Jurnal Keuangan Dan Perbankan, 22(2), 240–255. https://doi.org/10.26905/jkdp.v22i2.1678
OECD. (2010). Tax compliance and tax accounting systems. In Centre for Tax Policy and Administration (Issue April). http://www.oecd.org/tax/forum-on-tax-administration/publications-and-products/technologies/45045662.pdf
OECD. (2019). Government at a glance 2019. OECD Publishing. https://doi.org/https://doi.org/10.1787/8ccf5c38-en
Petutschnig, M. (2017). Future orientation and taxes: Evidence from big data. Journal of International Accounting, Auditing and Taxation, 29, 14–31. https://doi.org/10.1016/j.intaccaudtax.2017.03.003
Picur, R. D., & Riahi-Belkaoui, A. (2006). The impact of bureaucracy, corruption and tax compliance. Review of Accounting and Finance, 5(2), 174–180. https://doi.org/10.1108/14757700610668985
Randlane, K. (2015). Tax compliance as a system: mapping the field. International Journal of Public Administration, 39(7), 515–525. https://doi.org/10.1080/01900692.2015.1028636
Schneider, F., Raczkowski, K., & Mróz, B. (2015). Shadow economy and tax evasion in the EU. Journal of Money Laundering Control, 18, 34–51. https://doi.org/https://doi.org/10.1108/JMLC-09-2014-0027
Seginer, R., & Noyman, M. S. (2005). Future orientation, identity and intimacy: their relations in emerging adulthood. European Journal of Developmental Psychology, 2(1), 17–37. https://doi.org/10.1080/17405620444000201
Slemrod, J., & Katuš?ák, P. (2005). Do trust and trustworthiness pay off? Journal of Human Resources, 40(3), 621–646. https://doi.org/10.3368/jhr.xl.3.621
Stephens, M., El-Sholkamy, M., Moonesar, I. A., & Awamleh, R. (2019). Future governments- actions & insights (Volume 7, Issue February). Emerland Publishing Limited. https://doi.org/10.1108/s2048-757620197
Storm, A. (2013). Establishing the link between money laundering and tax evasion. International Business & Economics Research Journal (IBER), 12(11), 1437–1450. https://doi.org/https://doi.org/10.19030/iber.v12i11.8181
Tax Justice Network. (2021). The State of Tax Justice 2021 (Issue November). https://taxjustice.net/reports/the-state-of-tax-justice-2021/
United Nation. (2005). Economic and financial crimes: Challenges to sustainable development (Eleventh United Nations Congress on Crime Prevention and Criminal Justice). https://www.unodc.org/pdf/WP on item 6 V0581301 in English.doc
Varvarigos, D. (2017). Cultural norms, the persistence of tax evasion, and economic growth. Economic Theory, 63, 961–995. https://doi.org/10.1007/s00199-016-0976-1
Wardani, D. K., & Juliani. (2018). Pengaruh tax avoidance terhadap nilai perusahaan dengan corporate governance sebagai variabel pemoderasi. Jurnal Nominal, VII(02), 47–61. https://doi.org/https://doi.org/10.21831/nominal.v7i2.21349
Wentworth, N. (2008). Future orientation. Encyclopedia of Infant and Early Childhood Development, 562–574. https://doi.org/https://doi.org/10.1016/B978-012370877-9.00068-2
World Economic Forum. (2018). The Global Competitiveness Report 2018. In K. Schwab (Ed.), World Economic Forum. World Economic Forum. http://www3.weforum.org/docs/GCR2018/05FullReport/TheGlobalCompetitivenessReport2018.pdf
World Economic Forum. (2019). The global competitiveness report 2019. In K. Schwab (Ed.), World Economic Forum. World Economic Forum. http://www3.weforum.org/docs/WEF_TheGlobalCompetitivenessReport2019.pdf
World Economic Forum. (2020). The global competitiveness report: How countries are performing on the road to recovery. In K. Schwab & S. Zahidi (Eds.), World Economic Forum. World Economic Forum. www3.weforum.org/docs/WEF_TheGlobalCompetitivenessReport2020.pdf
Wu, S.-Y., & Teng, M.-J. (2005). Determinants of tax compliance — a cross-country analysis. FinanzArchiv/Public Finance Analysis, 61(3), 393–417. https://doi.org/https://doi.org/10.1628/001522105774979001
Youde, S., & Lim, S. (2019). Tax compliance. Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–5. https://doi.org/https://doi.org/10.1007/978-3-319-31816-5_3828-1