Ethics and performance: Understanding the psychological contract of the taxation from the view of the employee tax

Ethics and performance: Understanding the psychological contract of the taxation from the view of the employee tax

There is a phenomenon related to the dysfunctional behavior of unscrupulous tax officials and the reluctant of taxpayers to pay the tax. This study aims to explore the evidence of psychological tax contract in a tax official perspective. It proposes modeling the effect of Indonesia tax reform proces...

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Bibliographic Details
Main Authors: Indrawati Yuhertiana, Hero Priono, Rina Moestika Setyaningrum, Sri Hastuti
Format: Article
Language:English
Published: Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE) 2017-01-01
Series:Journal of Economics, Business & Accountancy
Subjects:
Tax Reform
Ethics
Performance
and Tax Officials
Online Access:https://journal.perbanas.ac.id/index.php/jebav/article/view/504

Internet

https://journal.perbanas.ac.id/index.php/jebav/article/view/504

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