Authors :
Neny Hidayah Nur Imani; Fardinal; Febrian Kwarto
Volume/Issue :
Volume 9 - 2024, Issue 1 - January
Google Scholar :
http://tinyurl.com/ywrw8wuv
Scribd :
http://tinyurl.com/yknbwynf
DOI :
https://doi.org/10.5281/zenodo.10559035
Abstract :
The strategy of following existing legislation is
enough to prove to interested parties as its morality to
become a company with legal status and utilize legality
for efforts to seek maximum profit is a motive in the
ethics of tax avoidance not limited to corporate income
tax but Value Added Tax can be, depending on the
transaction. The research method used qualitative
critical phenomenology, examining symptoms,
experiences experienced directly by seven (7) informants
through interviews, observations, FGDs that produce
impact mitigation that has relevance to organizational
theory according to Miles. The purpose of this study is to
ensure that the characters are built in accordance with
the motives in the ethics of avoiding taxes allowed in
non-metal and rock mineral mining companies
considering that the state requires cash receipts for the
highest possible taxes.
Keywords :
Motive in Tax Avoidance Ethics, Andesite Stone Mining Company, ERM ISO 31000:2018, Phenomenology.
The strategy of following existing legislation is
enough to prove to interested parties as its morality to
become a company with legal status and utilize legality
for efforts to seek maximum profit is a motive in the
ethics of tax avoidance not limited to corporate income
tax but Value Added Tax can be, depending on the
transaction. The research method used qualitative
critical phenomenology, examining symptoms,
experiences experienced directly by seven (7) informants
through interviews, observations, FGDs that produce
impact mitigation that has relevance to organizational
theory according to Miles. The purpose of this study is to
ensure that the characters are built in accordance with
the motives in the ethics of avoiding taxes allowed in
non-metal and rock mineral mining companies
considering that the state requires cash receipts for the
highest possible taxes.
Keywords :
Motive in Tax Avoidance Ethics, Andesite Stone Mining Company, ERM ISO 31000:2018, Phenomenology.
