The influence of Social Identity, Love of Money and Machiavellian of Corporate Tax Accountants on Overpayment Tax Restitution Decision Making (Empirical Study of Corporate Taxpayers at Palembang Medium Tax Office)
The existence of a policy in VAT refund for taxpayers is considered a potential loss of state revenue and is a dilemma for tax authorities, because this policy can reduce tax revenue. In addition, taxpayers may deliberately or accidentally misrepresent data in tax statements in order to receive a ta...
| Main Authors: | , , |
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| Format: | Article |
| Language: | deu |
| Published: |
Institute of Accounting and Finance
2020-12-01
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| Series: | Облік і фінанси |
| Subjects: | |
| Online Access: | http://www.afj.org.ua/pdf/791-vpliv-socialnoi-identichnosti-lyubovi-do-groshey-ta-makiavellizmu.pdf |