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Machiavellianism, tax knowledge, and ethical perceptions of tax avoidance: survey of undergraduate students in West Java, Indonesia

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The purpose of this research was to analyse the impact of Machiavellianism and tax knowledge on the ethical perceptions of undergraduate students regarding tax avoidance and evasion. A quantitative research… Click to show full abstract

The purpose of this research was to analyse the impact of Machiavellianism and tax knowledge on the ethical perceptions of undergraduate students regarding tax avoidance and evasion. A quantitative research method was employed. Data were collected using a questionnaire consisting of 46 questions. The study population consisted of undergraduate students in West Java Province, Indonesia. A total of 144 samples were taken using a simple random sampling technique. Data were analysed using multiple regression analysis. The results of this research are as follows: (1) the majority of respondents have a high Machiavellianism score, low tax knowledge, and balance ethical perceptions on tax avoidance and evasion; (2) there is a significant impact of Machiavellianism on students' perceptions of tax avoidance, but tax knowledge does not significantly impact students' perceptions of tax avoidance.

Keywords: tax; perceptions tax; tax knowledge; tax avoidance

Journal Title: International Journal of Trade and Global Markets
Year Published: 2017

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