The aim of this research is to test about tax avoidance and institutional ownership towards cost debts manufacture firms in partial simultaneously registered Bursary Effect Indonesia (BEI) 2016-2020. population 193 companies. study are manufacturing companies listed on the Stock Exchange (IDX) for 2016-2020 period, totaling number samples used were 15 5 years as many 75 using purposive sampling...

Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms t...

This study aims to examine the effect of Self Assessment System, Tax Justice, Distrust Officers on act evasion. The independent variables in this are and tax officials, while dependent variable is uses primary data by distributing questionnaires taxpayers. 367 have been distributed taxpayers KPP Pratama Jakarta Gambir 4 area. method used convenience sampling. Data analysis using multiple regres...

This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish administrative panel data with a unique link between corporate and individual tax returns, we analyze individual participation in legal tax planning around the 200...