Bribery in tax audit-an exploratory study in Indonesia
Indonesia as one of the developing countries has a Tax-to-GDP ratio around 12%, which is considered low by international standard. To a large extent, this reflects prevalent lack of formality and tax evasion including bribery which decrease the national tax revenue. To secure government income and...
| 第一著者: | |
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| フォーマット: | 学位論文 |
| 言語: | 英語 英語 |
| 出版事項: |
2014
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| 主題: | |
| オンライン･アクセス: | https://etd.uum.edu.my/5048/1/s810697.pdf https://etd.uum.edu.my/5048/2/s810697_abstract.pdf |