Developing a Model of Tax Compliance from Social Contract Perspective: Mitigating the Tax Evasion

被引：5
|
作者：
Mangoting, Yenni [1 ]
Sukoharsono, Eko Ganis [2 ]
Rosidi [2 ]
Nurkholis [2 ]
机构：
[1] Petra Christian Univ, 121-131 Siwalankerto, Surabaya 60236, Indonesia
[2] Brawijaya Univ, Malang 65145, Indonesia
来源：
2ND GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES (GCBSS-2015) ON MULTIDISCIPLINARY PERSPECTIVES ON MANAGEMENT AND SOCIETY | 2015年 / 211卷
关键词：
social contract; principle of freedom; principle of common interest; principle of reciprocity;
D O I：
10.1016/j.sbspro.2015.11.128
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The objective of this study is to develop a tax compliance from social contract perspective as mitigation to tax evasion. It is argue that the social contract is an agreement between people and state. The state create prosperity together and as a consequence the country requires a commitment from people through tax payments. The study uses a qualitative interpretative approach. This study results indicate that model of tax compliance can be develop through the perspective of social contract theory based on the freedom, common interests and reciprocity. (C) 2015 The Authors. Published by Elsevier Ltd.
引用
收藏
页码：966 / 971
页数：6
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