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Bulletin of Indonesian Economic Studies Volume 54, 2018 - Issue 1
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Tax Non-Compliance and Perceptions of Corruption: Policy Implications for Developing Countries

Arifin RosidDirectorate General of Taxation, Ministry of Finance of the Republic of Indonesia
,
Chris EvansUniversity of Pretoria; UNSW Sydney
&
Binh Tran-NamUNSW Sydney; RMIT University Vietnam
Pages 25-60 | Published online: 02 Aug 2018

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Lim Mengzhen, Yongchy Sin, Wan Munira Wan Jaafar, Azlina Mohd Khir, Hanina H. Hamsan, Min Hooi Yong, Shin Ling Wu, Pei Boon Ooi, Derek Lai Teik Ong & Chu Sun Ong. (2024) Curbing Bribe-Giving in Malaysia: The Role of Attitudes and Parents. Public Integrity 26:2, pages 188-202.
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Gustavo Gouvêa Maciel, Pedro C. Magalhães, Luís de Sousa, Isabel R. Pinto & Felippe Clemente. (2024) A Scoping Review on Perception-Based Definitions and Measurements of Corruption. Public Integrity 26:1, pages 114-131.
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Arifin Rosid & Romadhaniah. (2023) Assessing the Effectiveness of Law Enforcement on Improving Tax Compliance in Indonesia: An Empirical Investigation. Bulletin of Indonesian Economic Studies 59:2, pages 243-267.
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Simon Pierre Onana, Henri Atangana Ondoa, Justin Romuald Manga Amougou, Fabrice Bitoto Ewolo & Ines Perolde Zeh. Do Acts of Corruption Committed by Officials in Charge of Municipal Financial Management Reduce Local Public Revenue? A Case Study From Cameroon. Public Integrity 0:0, pages 1-24.
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Articles from other publishers (16)

Richard Agbanyo, Godwin Musah, James Ntiamoah Doku, Joseph Quarshie & Nyuregbee Yahbewobr Dery. (2024) Perceived political corruption and tax compliance intentions among private enterprises in emerging economies: The roles of tax morale and tax tolerance in Ghana. Journal of International Development.
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Vid Adrison. (2024) Fiscal Sustainability in Indonesia: Policies and Progress. Asian Economic Policy Review.
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Patrick Yin Mahama, Abdul-Gafaru Abdulai & Kwame Asamoah. (2024) Local revenue mobilisation in Ghana: Why similar metropolitan and municipal assemblies exhibit different outcomes. Social Sciences & Humanities Open 9, pages 100853.
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Rockson Mintah, Ibrahim Zubairu, Gorkel Obro-Adibo & Gabriel Korankye. 2024. Towards Digitally Transforming Accounting and Business Processes. Towards Digitally Transforming Accounting and Business Processes 595 616 .
Imanda Firmantyas Putri Pertiwi, Adamu Abubakar Muhammad, Indriyana Puspitosari, Fitri Laela Wijayati & Anim Rahmawati. (2023) Trust and Tax: A Grounded Theory. E3S Web of Conferences 448, pages 01019.
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Suaad Jassem, Yasser A. Al‐Rawi & Adil Hussein Ali. (2021) Impact of Big Five personality traits on tax non‐compliance intentions: Mediation effect of perceived tax‐fairness . Journal of Public Affairs 22:S1.
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Anna Herculina Anculien Schoeman, Christopher C. Evans & Hanneke Du Preez. (2022) To register or not to register for value-added tax? How tax rate changes can influence the decisions of small businesses in South Africa. Meditari Accountancy Research 30:7, pages 213-236.
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Salvatore Capasso, Lorenzo Cicatiello, Elina De Simone, Giuseppe Lucio Gaeta & Paulo Reis Mourão. (2021) Fiscal transparency and tax ethics: does better information lead to greater compliance?. Journal of Policy Modeling 43:5, pages 1031-1050.
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Musa Abdu, Adamu Jibir & Tasiu Muhammad. (2020) Analysis of Tax Compliance in Sub-Saharan Africa: Evidence from Firm-Level Study. Econometric Research in Finance 5:2, pages 119-142.
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Ika Rahma Susilawati & Rahmat Hidayat. (2020) Society and Taxes: An Exploratory Study of Fiscal Psychology. Digital Press Social Sciences and Humanities 5, pages 00004.
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Yulianto Yulianto, Feni Rosalia, Dewi Brima Atika & Alamsyah Alamsyah. (2019) DETERMINANT OF PERSONAL TAX COMPLIANCE IN INDONESIA. Humanities & Social Sciences Reviews 7:6, pages 362-372.
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Ceresia & Mendola. (2019) The Effects of Corruption in Entrepreneurial Ecosystems on Entrepreneurial Intentions. Administrative Sciences 9:4, pages 88.
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Arifin Rosid. (2022) Predicting Firms’ Taxpaying Behaviour Using Artificial Neural Networks: The Case of Indonesia. SSRN Electronic Journal.
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Patrick Mahama. (2022) Local Revenue Mobilisation in Ghana: Why Similar Metropolitan and Municipal Assemblies Exhibit Different Outcomes. SSRN Electronic Journal.
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Arifin Rosid & Romadhaniah Romadhaniah. (2021) Assessing the Effectiveness of Law Enforcement in Improving Tax Compliance in Indonesia: An Empirical Investigation. SSRN Electronic Journal.
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Daisy Ogembo. (2020) Taxation of Self-Employed Professionals in Africa: Three Lessons from a Kenyan Case Study. SSRN Electronic Journal.
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