How to cite this paper
Parwati, N., Muslimin, M., Adam, R., Totanan, C., Yamin, N & Din, M. (2021). The effect of tax morale on tax evasion in the perspective of Tri Hita Karana and tax framing.Accounting, 7(6), 1499-1506.
Refrences
Afriyenti, M., & Misra, F. (2015). Pengaruh Penyajian Informasi Pajak dalam Kondisi Ketidakpastian terhadap Perilaku Kepatuhan Pajak. Jurnal Akuntansi & Governance Andalas, 1(1), 23–39. ISSN No 2442-2363
Alm, J., & Martinez-Vazquez, J. (2007). Tax Morale and Tax Evasion in Latin America (Working papaer 07-04; International Studies Program, Issue March). https://www.researchgate.net/publication/46455679
Alm, J., & Torgler, B. (2006). Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology, 27(2), 224–246. https://doi.org/10.1016/j.joep.2005.09.002
Ariyanto, D., Sari, M. M. R., & Ratnadi, N. M. D. (2017). Rekontruksi Konstruk Faktor Sosial Budaya Dalam Konteks Budaya Tri Hita Karana Pada Model UTAUT. Jurnal Akuntansi Multiparadigma, 8(2), 227–429. https://doi.org/10.18202/jamal.2017.08.7062
Basri, Y. M. (2016). Pengaruh Dimensi Budaya Dan Religiusitas Terhadap Kecurangan Pajak. Akuntabilitas, 8(1), 61–77. https://doi.org/10.15408/akt.v8i1.2764
Bosco, L., & Mittone, L. (1997). Tax Evasion and Moral Constraints: some Experimental Evidence. Kyklos, 50(3), 297–324. https://doi.org/10.1111/1467-6435.00018
Brink, W. D., & Porcano, T. M. (2016). The Impact of Culture and Economic Structure on Tax Morale and Tax Evasion: A Country-Level Analysis Using SEM. In Advances in Taxation (Vol. 23, pp. 87–123). https://doi.org/10.1108/S1058-749720160000023004
Buwana, D. G. E. P., Antari, N. N. M., & Sulastri, M. (2013). Penerapan Bimbingan Kelompok Berlandaskan Tri Hita Karana Untuk Meningkatkan Perkembangan Perilaku Moral Siswa. Jurnal Ilmoah Bimbingan Konseling Undiksha, 1(1). http://u.lipi.go.id/1511504783
Cowell, F. A., & P.F. Gordon, J. (1988). Unwillingness to pay. Journal of Public Economics, 36(3), 305–321. https://doi.org/10.1016/0047-2727(88)90013-8
Cullis, J., Jones, P., & Savoia, A. (2012). Social Norms And Tax Compliance: Framing The Decision To Pay Tax. Journal of Socio-Economics, 41(2), 159–168. https://doi.org/10.1016/j.socec.2011.12.003
Cummings, R. G., Martinez-Vazquez, J., McKee, M., & Torgler, B. (2009). Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. Journal of Economic Behavior and Organization, 70(3), 447–457. https://doi.org/10.1016/j.jebo.2008.02.010
Deane, K. D. (1984). Law, Morality And Tax Evasion. Anglo-American LaW Review, 13(1), 1–15. https://doi.org/10.1177/147377958401300101
Dell’Anno, R. (2009). Tax evasion, tax morale and policy maker’s effectiveness. The Journal of Socio-Economics, 38(6), 988–997. https://doi.org/10.1016/j.socec.2009.06.005
Deyneli, F. (2014a). Analyzing the Relationship between National Cultural Dimensions and Tax Morale. Journal of Alanya Faculty of Business, 6(2), 55–63.
Deyneli, F. (2014b). Analyzing the Relationship between National Cultural Dimensions and Tax Morale. Journal of Alanya Faculty of Business, 6(2), 55–63.
Eisenhauer, J. G., Geide-Stevenson, D., & Ferro, D. L. (2011). Experimental estimates of taxpayer ethics. Review of Social Economy, 69(1), 29–53. https://doi.org/10.1080/00346760802714867
Erard, B., & Feinstein, J. S. (1994). Honesty and Evasion in the Tax Compliance Game. The RAND Journal of Economics, 25(1), 1–19. https://doi.org/10.2307/2555850
Fatemi, D. J., Hasseldine, D. J., & Hite, P. A. (2008). Resisting Framing Effects: The Importance of Prior Attitude on Estate Tax Preferences. The Journal of the American Taxation Association, 30(1), 101–121. https://doi.org/10.2308/jata.2008.30.1.101
Feld, L. P., Schmidt, A. J., & Schneider, F. (2007). Tax Evasion, Black Activities and Deterrence in Germany: An Institutional and Empirical Perspective. Unpublished Manuscript, University of Heidelberg, 1–29.
Fochmann, M., & Wolf, N. (2019). Framing and salience effects in tax evasion decisions – An experiment on underreporting and overdeducting. Journal of Economic Psychology, 72(April), 260–277. https://doi.org/10.1016/j.joep.2019.03.005
Frey, B. S. (1997). A Constitution for Knaves Crowds out Civic Virtues. The Economic Journal, 107(443), 1043–1053. https://doi.org/10.1111/j.1468-0297.1997.tb00006.x
Goerke, L. (2015). Income tax buyouts and income tax evasion. International Tax and Public Finance, 22(1), 120–143. https://doi.org/10.1007/s10797-013-9302-z
Grolleau, G., Kocher, M. G., & Sutan, A. (2016). Cheating and Loss Aversion: Do People Cheat More to Avoid a Loss? Management Science, 62(12), 3428–3438. https://doi.org/10.1287/mnsc.2015.2313
Halla, M. (2012). Tax Morale and Compliance Behavior: First Evidence on a Causal Link. The B.E. Journal of Economic Analysis & Policy, 12(1), Articel 13. https://doi.org/10.1515/1935-1682.3165
Hasseldine, J., & Hite, P. A. (2003). Framing, gender and tax compliance. Journal of Economic Psychology, 24(4), 517–533. https://doi.org/10.1016/S0167-4870(02)00209-X
Heider, F. (1958). The naive analysis of action. In The psychology of interpersonal relations. (pp. 79–124). John Wiley & Sons Inc. https://doi.org/10.1037/10628-004
Kahneman, D., & Tversky, A. (1979). Prospect Theory: An Analysis of Decision Under Risk. Econometrica, 47(2), 263–292. https://doi.org/10.2307/1914185
Kaplan, S. E., Newbwrry, K. J., & Reckers, P. M. J. (1997). The Effect of Moral Reasoning and Educational Communications on Tax Evasion Intentions. The Journal of American Taxation Association, 19(2), 38–54.
Keenan, A., & Dean, P. N. (1980). Moral Evaluations of Tax Evasion. Social Policy & Administration, 14(3), 209–220. https://doi.org/10.1111/j.1467-9515.1980.tb00619.x
Kelley, H. H. (1973). The Process of Causal Attribution. American Psychologist, 38(February), 107–128. http://www.communicationcache.com/uploads/1/0/8/8/10887248/the_processes_of_causal_attribution.pdf
Kemme, D. M., Parikh, B., & Steigner, T. (2020). Tax Morale and International Tax Evasion. Journal of World Business, 55(3), 101052. https://doi.org/10.1016/j.jwb.2019.101052
Kirchler, E., & Maciejovsky, B. (2001). Tax compliance within the context of gain and loss situations, expected and current asset position, and profession. Journal of Economic Psychology, 22(2), 173–194. https://doi.org/10.1016/S0167-4870(01)00028-9
Lago-Peñas, I., & Lago-Peñas, S. (2010). The determinants of tax morale in comparative perspective: Evidence from European countries. European Journal of Political Economy, 26(4), 441–453. https://doi.org/10.1016/j.ejpoleco.2010.06.003
Li, S. X. (2010). Social Identities, Ethnic Diversity, and Tax Morale. Public Finance Review, 38(2), 146–177. https://doi.org/10.1177/1091142110369239
McGee, R. W., & Benk, S. (2011). The ethics of tax evasion: a study of Turkish opinion. Journal of Balkan and Near Eastern Studies, 13(2), 249–262. https://doi.org/10.1080/19448953.2011.578869
Myles, G. D., & Naylor, R. A. (1996). A model of tax evasion with group conformity and social customs. European Journal of Political Economy, 12(1), 49–66. https://doi.org/10.1016/0176-2680(95)00037-2
Nerre, B. (2006). The Concept of Tax Culture. Intereconomics, 41(4), 189–194. https://doi.org/10.1007/s10272-006-0188-1
Nickerson, I., Pleshko, L., & McGee, R. W. (2009). Presenting the dimensionality of an ethics scale pertaining to tax evasion. Journal of Legal, Ethical and Regulatory Issues, 12(1), 1–14.
Paramajaya, I. P. G. (2018). Implementasi Konsep Tri Hita Karana Dalam Perspektif Kehidupan Global : Berpikir Global Berperilaku Lokal. Purwadita, 2(2), 27–33.
Rahayu, S., Yudi, Y., & Sari, D. P. (2016). Makna Biaya pada Ritual Ngaturang Canang Masyarakat Bali. Jurnal Akuntansi Multiparadigma, 7(3), 388–404. https://doi.org/10.18202/jamal.2016.12.7028
Richardson, G. (2007). The Influence of Culture on Tax Systems Internationally: A Theoretical and Empirical Analysis. Journal of International Accounting Research, 6(1), 57–79. https://doi.org/10.2308/jiar.2007.6.1.57
Richardson, G. (2008). The relationship between culture and tax evasion across countries: Additional evidence and extensions. Journal of International Accounting, Auditing and Taxation, 17(2), 67–78. https://doi.org/10.1016/j.intaccaudtax.2008.07.002
Robben, H. S. J., Webley, P., Elffers, H., & Hessing, D. J. (1990). Decision frames, opportunity and tax evasion. An experimental approach. Journal of Economic Behavior and Organization, 14(3), 353–361. https://doi.org/10.1016/0167-2681(90)90063-J
Robben, H. S. J., Webley, P., Weigel, R. H., Wärneryd, K.-E., Kinsey, K. A., Hessing, D. J., Martin, F. A., Elffers, H., Wahlund, R., Van Langenhove, L., Long, S. B., & Scholz, J. T. (1990). Decision Frame and Opportunity As Determinants Of Tax Cheating An International Experimental Study. Journal of Economic Psychology, 11(3), 341–364. https://doi.org/10.1016/0167-4870(90)90017-4
Russo, F. F. (2013). Tax Morale and Tax Evasion Reports. Economics Letters, 121(1), 110–114. https://doi.org/10.1016/j.econlet.2013.07.004
Schepanski, A., & Kelsey, D. (1990). Testing for Framing Effects in Taxpayer Compliance Decisions. Journal of the American Taxation Association, 12(1), 60. http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=6148076&site=ehost-live&scope=site
Schmidt, D. R. (2001). The prospects of taxpayer agreement with aggressive tax advice. Journal of Economic Psychology, 22(2), 157–172. https://doi.org/10.1016/S0167-4870(01)00027-7
Sidani, Y. M., Ghanem, A. J., & Rawwas, M. Y. A. (2014). When idealists evade taxes: the influence of personal moral philosophy on attitudes to tax evasion - a Lebanese study. Business Ethics: A European Review, 23(2), 183–196. https://doi.org/10.1111/beer.12046
Smith, K. W., & Kinsey, K. A. (1987). Understanding Taxpaying Behavior: A Conceptual Framework with Implications for Research. Law & Society Review, 21(4), 639. https://doi.org/10.2307/3053599
Sukarma, I. W. (2016). Tri Hita Karana: Theoretical Basic of Moral Hindu. International Journal of Linguistics, Literature and Culture, 2(3), 84. https://doi.org/10.21744/ijllc.v2i3.230
Torgler, B. (2005). Tax morale and direct democracy. European Journal of Political Economy, 21(2), 525–531. https://doi.org/10.1016/j.ejpoleco.2004.08.002
Torgler, B., & Schneider, F. (2007). Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis (Issue IZA Discussion Paper No. 2563). http://ssrn.com/abstract=960012
Torgler, B., & Schneider, F. (2009). The impact of tax morale and institutional quality on the shadow economy. Journal of Economic Psychology, 30(2), 228–245. https://doi.org/10.1016/j.joep.2008.08.004
Tsakumis, G. T., Curatola, A. P., & Porcano, T. M. (2007). The relation between national cultural dimensions and tax evasion. Journal of International Accounting, Auditing and Taxation, 16(2), 131–147. https://doi.org/10.1016/j.intaccaudtax.2007.06.004
Wardani, E., Yuesti, A., & Sudiartana, I. M. (2015). Dampak Dimensi Keadilan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Badan Dalam Konteks Tri Hita Karana Di KPP Pratama Badung Selatan. Jurnal Manajemen Dan Akuntansi STIE Triatma Mulya, 21(2), 99–112.
Alm, J., & Martinez-Vazquez, J. (2007). Tax Morale and Tax Evasion in Latin America (Working papaer 07-04; International Studies Program, Issue March). https://www.researchgate.net/publication/46455679
Alm, J., & Torgler, B. (2006). Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology, 27(2), 224–246. https://doi.org/10.1016/j.joep.2005.09.002
Ariyanto, D., Sari, M. M. R., & Ratnadi, N. M. D. (2017). Rekontruksi Konstruk Faktor Sosial Budaya Dalam Konteks Budaya Tri Hita Karana Pada Model UTAUT. Jurnal Akuntansi Multiparadigma, 8(2), 227–429. https://doi.org/10.18202/jamal.2017.08.7062
Basri, Y. M. (2016). Pengaruh Dimensi Budaya Dan Religiusitas Terhadap Kecurangan Pajak. Akuntabilitas, 8(1), 61–77. https://doi.org/10.15408/akt.v8i1.2764
Bosco, L., & Mittone, L. (1997). Tax Evasion and Moral Constraints: some Experimental Evidence. Kyklos, 50(3), 297–324. https://doi.org/10.1111/1467-6435.00018
Brink, W. D., & Porcano, T. M. (2016). The Impact of Culture and Economic Structure on Tax Morale and Tax Evasion: A Country-Level Analysis Using SEM. In Advances in Taxation (Vol. 23, pp. 87–123). https://doi.org/10.1108/S1058-749720160000023004
Buwana, D. G. E. P., Antari, N. N. M., & Sulastri, M. (2013). Penerapan Bimbingan Kelompok Berlandaskan Tri Hita Karana Untuk Meningkatkan Perkembangan Perilaku Moral Siswa. Jurnal Ilmoah Bimbingan Konseling Undiksha, 1(1). http://u.lipi.go.id/1511504783
Cowell, F. A., & P.F. Gordon, J. (1988). Unwillingness to pay. Journal of Public Economics, 36(3), 305–321. https://doi.org/10.1016/0047-2727(88)90013-8
Cullis, J., Jones, P., & Savoia, A. (2012). Social Norms And Tax Compliance: Framing The Decision To Pay Tax. Journal of Socio-Economics, 41(2), 159–168. https://doi.org/10.1016/j.socec.2011.12.003
Cummings, R. G., Martinez-Vazquez, J., McKee, M., & Torgler, B. (2009). Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. Journal of Economic Behavior and Organization, 70(3), 447–457. https://doi.org/10.1016/j.jebo.2008.02.010
Deane, K. D. (1984). Law, Morality And Tax Evasion. Anglo-American LaW Review, 13(1), 1–15. https://doi.org/10.1177/147377958401300101
Dell’Anno, R. (2009). Tax evasion, tax morale and policy maker’s effectiveness. The Journal of Socio-Economics, 38(6), 988–997. https://doi.org/10.1016/j.socec.2009.06.005
Deyneli, F. (2014a). Analyzing the Relationship between National Cultural Dimensions and Tax Morale. Journal of Alanya Faculty of Business, 6(2), 55–63.
Deyneli, F. (2014b). Analyzing the Relationship between National Cultural Dimensions and Tax Morale. Journal of Alanya Faculty of Business, 6(2), 55–63.
Eisenhauer, J. G., Geide-Stevenson, D., & Ferro, D. L. (2011). Experimental estimates of taxpayer ethics. Review of Social Economy, 69(1), 29–53. https://doi.org/10.1080/00346760802714867
Erard, B., & Feinstein, J. S. (1994). Honesty and Evasion in the Tax Compliance Game. The RAND Journal of Economics, 25(1), 1–19. https://doi.org/10.2307/2555850
Fatemi, D. J., Hasseldine, D. J., & Hite, P. A. (2008). Resisting Framing Effects: The Importance of Prior Attitude on Estate Tax Preferences. The Journal of the American Taxation Association, 30(1), 101–121. https://doi.org/10.2308/jata.2008.30.1.101
Feld, L. P., Schmidt, A. J., & Schneider, F. (2007). Tax Evasion, Black Activities and Deterrence in Germany: An Institutional and Empirical Perspective. Unpublished Manuscript, University of Heidelberg, 1–29.
Fochmann, M., & Wolf, N. (2019). Framing and salience effects in tax evasion decisions – An experiment on underreporting and overdeducting. Journal of Economic Psychology, 72(April), 260–277. https://doi.org/10.1016/j.joep.2019.03.005
Frey, B. S. (1997). A Constitution for Knaves Crowds out Civic Virtues. The Economic Journal, 107(443), 1043–1053. https://doi.org/10.1111/j.1468-0297.1997.tb00006.x
Goerke, L. (2015). Income tax buyouts and income tax evasion. International Tax and Public Finance, 22(1), 120–143. https://doi.org/10.1007/s10797-013-9302-z
Grolleau, G., Kocher, M. G., & Sutan, A. (2016). Cheating and Loss Aversion: Do People Cheat More to Avoid a Loss? Management Science, 62(12), 3428–3438. https://doi.org/10.1287/mnsc.2015.2313
Halla, M. (2012). Tax Morale and Compliance Behavior: First Evidence on a Causal Link. The B.E. Journal of Economic Analysis & Policy, 12(1), Articel 13. https://doi.org/10.1515/1935-1682.3165
Hasseldine, J., & Hite, P. A. (2003). Framing, gender and tax compliance. Journal of Economic Psychology, 24(4), 517–533. https://doi.org/10.1016/S0167-4870(02)00209-X
Heider, F. (1958). The naive analysis of action. In The psychology of interpersonal relations. (pp. 79–124). John Wiley & Sons Inc. https://doi.org/10.1037/10628-004
Kahneman, D., & Tversky, A. (1979). Prospect Theory: An Analysis of Decision Under Risk. Econometrica, 47(2), 263–292. https://doi.org/10.2307/1914185
Kaplan, S. E., Newbwrry, K. J., & Reckers, P. M. J. (1997). The Effect of Moral Reasoning and Educational Communications on Tax Evasion Intentions. The Journal of American Taxation Association, 19(2), 38–54.
Keenan, A., & Dean, P. N. (1980). Moral Evaluations of Tax Evasion. Social Policy & Administration, 14(3), 209–220. https://doi.org/10.1111/j.1467-9515.1980.tb00619.x
Kelley, H. H. (1973). The Process of Causal Attribution. American Psychologist, 38(February), 107–128. http://www.communicationcache.com/uploads/1/0/8/8/10887248/the_processes_of_causal_attribution.pdf
Kemme, D. M., Parikh, B., & Steigner, T. (2020). Tax Morale and International Tax Evasion. Journal of World Business, 55(3), 101052. https://doi.org/10.1016/j.jwb.2019.101052
Kirchler, E., & Maciejovsky, B. (2001). Tax compliance within the context of gain and loss situations, expected and current asset position, and profession. Journal of Economic Psychology, 22(2), 173–194. https://doi.org/10.1016/S0167-4870(01)00028-9
Lago-Peñas, I., & Lago-Peñas, S. (2010). The determinants of tax morale in comparative perspective: Evidence from European countries. European Journal of Political Economy, 26(4), 441–453. https://doi.org/10.1016/j.ejpoleco.2010.06.003
Li, S. X. (2010). Social Identities, Ethnic Diversity, and Tax Morale. Public Finance Review, 38(2), 146–177. https://doi.org/10.1177/1091142110369239
McGee, R. W., & Benk, S. (2011). The ethics of tax evasion: a study of Turkish opinion. Journal of Balkan and Near Eastern Studies, 13(2), 249–262. https://doi.org/10.1080/19448953.2011.578869
Myles, G. D., & Naylor, R. A. (1996). A model of tax evasion with group conformity and social customs. European Journal of Political Economy, 12(1), 49–66. https://doi.org/10.1016/0176-2680(95)00037-2
Nerre, B. (2006). The Concept of Tax Culture. Intereconomics, 41(4), 189–194. https://doi.org/10.1007/s10272-006-0188-1
Nickerson, I., Pleshko, L., & McGee, R. W. (2009). Presenting the dimensionality of an ethics scale pertaining to tax evasion. Journal of Legal, Ethical and Regulatory Issues, 12(1), 1–14.
Paramajaya, I. P. G. (2018). Implementasi Konsep Tri Hita Karana Dalam Perspektif Kehidupan Global : Berpikir Global Berperilaku Lokal. Purwadita, 2(2), 27–33.
Rahayu, S., Yudi, Y., & Sari, D. P. (2016). Makna Biaya pada Ritual Ngaturang Canang Masyarakat Bali. Jurnal Akuntansi Multiparadigma, 7(3), 388–404. https://doi.org/10.18202/jamal.2016.12.7028
Richardson, G. (2007). The Influence of Culture on Tax Systems Internationally: A Theoretical and Empirical Analysis. Journal of International Accounting Research, 6(1), 57–79. https://doi.org/10.2308/jiar.2007.6.1.57
Richardson, G. (2008). The relationship between culture and tax evasion across countries: Additional evidence and extensions. Journal of International Accounting, Auditing and Taxation, 17(2), 67–78. https://doi.org/10.1016/j.intaccaudtax.2008.07.002
Robben, H. S. J., Webley, P., Elffers, H., & Hessing, D. J. (1990). Decision frames, opportunity and tax evasion. An experimental approach. Journal of Economic Behavior and Organization, 14(3), 353–361. https://doi.org/10.1016/0167-2681(90)90063-J
Robben, H. S. J., Webley, P., Weigel, R. H., Wärneryd, K.-E., Kinsey, K. A., Hessing, D. J., Martin, F. A., Elffers, H., Wahlund, R., Van Langenhove, L., Long, S. B., & Scholz, J. T. (1990). Decision Frame and Opportunity As Determinants Of Tax Cheating An International Experimental Study. Journal of Economic Psychology, 11(3), 341–364. https://doi.org/10.1016/0167-4870(90)90017-4
Russo, F. F. (2013). Tax Morale and Tax Evasion Reports. Economics Letters, 121(1), 110–114. https://doi.org/10.1016/j.econlet.2013.07.004
Schepanski, A., & Kelsey, D. (1990). Testing for Framing Effects in Taxpayer Compliance Decisions. Journal of the American Taxation Association, 12(1), 60. http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=6148076&site=ehost-live&scope=site
Schmidt, D. R. (2001). The prospects of taxpayer agreement with aggressive tax advice. Journal of Economic Psychology, 22(2), 157–172. https://doi.org/10.1016/S0167-4870(01)00027-7
Sidani, Y. M., Ghanem, A. J., & Rawwas, M. Y. A. (2014). When idealists evade taxes: the influence of personal moral philosophy on attitudes to tax evasion - a Lebanese study. Business Ethics: A European Review, 23(2), 183–196. https://doi.org/10.1111/beer.12046
Smith, K. W., & Kinsey, K. A. (1987). Understanding Taxpaying Behavior: A Conceptual Framework with Implications for Research. Law & Society Review, 21(4), 639. https://doi.org/10.2307/3053599
Sukarma, I. W. (2016). Tri Hita Karana: Theoretical Basic of Moral Hindu. International Journal of Linguistics, Literature and Culture, 2(3), 84. https://doi.org/10.21744/ijllc.v2i3.230
Torgler, B. (2005). Tax morale and direct democracy. European Journal of Political Economy, 21(2), 525–531. https://doi.org/10.1016/j.ejpoleco.2004.08.002
Torgler, B., & Schneider, F. (2007). Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis (Issue IZA Discussion Paper No. 2563). http://ssrn.com/abstract=960012
Torgler, B., & Schneider, F. (2009). The impact of tax morale and institutional quality on the shadow economy. Journal of Economic Psychology, 30(2), 228–245. https://doi.org/10.1016/j.joep.2008.08.004
Tsakumis, G. T., Curatola, A. P., & Porcano, T. M. (2007). The relation between national cultural dimensions and tax evasion. Journal of International Accounting, Auditing and Taxation, 16(2), 131–147. https://doi.org/10.1016/j.intaccaudtax.2007.06.004
Wardani, E., Yuesti, A., & Sudiartana, I. M. (2015). Dampak Dimensi Keadilan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Badan Dalam Konteks Tri Hita Karana Di KPP Pratama Badung Selatan. Jurnal Manajemen Dan Akuntansi STIE Triatma Mulya, 21(2), 99–112.