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

Arie Pratama

International Journal of Trade and Global Markets, 2017, vol. 10, issue 1, 83-90

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: Machiavellianism; tax avoidance; tax evasion; tax compliance; tax knowledge; ethical perceptions; ethics; undergraduates; Indonesia; student perceptions; higher education. (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijtrgm:v:10:y:2017:i:1:p:83-90

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