Analisis Aktiyitas Tax Avoidance Dari Perspektif Moral

Authors

  • Setiadi Alim Lim Politeknik Universitas Surabaya

DOI:

https://doi.org/10.37477/bip.v3i1.297

Keywords:

tax avoidance, tax evasion, legal activity, illegal activity, anti avoidance rules, morale

Abstract

Tax avoidance and tax evasion are not new problems for many countries in the world. They are not unique phenomenon in modern tax problems since many years. Many researchers state that tax avoidance has grown significantly in recent decades. It has been continuously eroded the integrity of the tax base in many countries. Tax avoidance and tax evasion have the same goal: to minimize or to eliminate tax liability. Tax avoidance is legal activity, whereas tax evasion is illegal activity. Although tax avoidance is not formally violate the tax law, but it is usually in contradiction with the intent and spirit of the tax law. This paper is aimed to determine whether tax avoidance is moral or not.

Downloads

Published

2021-07-12

How to Cite

Lim, S. A. (2021). Analisis Aktiyitas Tax Avoidance Dari Perspektif Moral. BIP’s JURNAL BISNIS PERSPEKTIF, 3(1), Hal 79 – 97. https://doi.org/10.37477/bip.v3i1.297

Issue

Vol. 3 No. 1 (2011): Januari

Section

Articles

License

Authors publishing in this journal agree to the following terms:

  1. The author retains copyright and grants the journal rights of first publication with the work simultaneously licensed under a Creative Commons Attribution ShareAlike License  License that allows others to share the work with acknowledgment of the author's work and initial publication in BIP's: Journal of Business Perspectives.
  2. Authors may include separate additional contractual arrangements for non-exclusive distribution of the published version of the journal (e.g., submit to an institutional repository or publish in a book), with an acknowledgment of the original publication in this Journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their websites) before and during the submission process, as it can lead to productive exchanges, as well as citations of previously published work.

Each author is expected to complete the copyright process with a document of the originality of the manuscript, the templated document is below: