The Moderating Effect of Artificial Intelligence and ICT Adoption on Tax Evasion
The primary purpose is to provide a relationship between corruption and tax evasion and explain the use of AI and electronic devices as a means of connection based on today's technological advances. The method of data collection type of questionnaire used is the Likert scale. Data analysis used...
Saved in:
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Tarumanagara
2025-01-01
|
| Series: | Jurnal Akuntansi |
| Subjects: | |
| Online Access: | http://ecojoin.org/index.php/EJA/article/view/2556 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1832576376505368576 |
|---|---|
| author | Sari Dewi Gary Hanini Ilyana Che Hashim Kennardi Tanujaya |
| author_facet | Sari Dewi Gary Hanini Ilyana Che Hashim Kennardi Tanujaya |
| author_sort | Sari Dewi |
| collection | DOAJ |
| description | The primary purpose is to provide a relationship between corruption and tax evasion and explain the use of AI and electronic devices as a means of connection based on today's technological advances. The method of data collection type of questionnaire used is the Likert scale. Data analysis used SEM-PLS because it has a high level of flexibility. The main findings are that tax evasion cases always occur in any country and vary in nominality. Tax regulations and corruption cases have an impact on reducing tax compliance. Theory and practical implications Through this research, the insights of parties regarding tax evasion will be broader for all parties who report taxes to increase the value of tax compliance. In addition, the government will understand the relationship of problems in the country. The level of tax evasion has results similar to those of most other studies that have a strict relationship with a country's tax regulations. |
| format | Article |
| id | doaj-art-eabb4076a8294465ad2082870246a5bb |
| institution | Kabale University |
| issn | 1410-3591 2549-8800 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Universitas Tarumanagara |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj-art-eabb4076a8294465ad2082870246a5bb2025-01-31T07:22:49ZengUniversitas TarumanagaraJurnal Akuntansi1410-35912549-88002025-01-012918810610.24912/ja.v29i1.25562540The Moderating Effect of Artificial Intelligence and ICT Adoption on Tax EvasionSari Dewi0Gary1Hanini Ilyana Che Hashim2Kennardi Tanujaya3Department of Accounting, Faculty of Business and Management, Universitas Internasional BatamDepartment of Accounting, Faculty of Business and Management, Universitas Internasional Batam Department of Accounting & Finance, Faculty of Management, University Technology MalaysiaDepartment of Accounting, Faculty of Business and Management, Universitas Internasional The primary purpose is to provide a relationship between corruption and tax evasion and explain the use of AI and electronic devices as a means of connection based on today's technological advances. The method of data collection type of questionnaire used is the Likert scale. Data analysis used SEM-PLS because it has a high level of flexibility. The main findings are that tax evasion cases always occur in any country and vary in nominality. Tax regulations and corruption cases have an impact on reducing tax compliance. Theory and practical implications Through this research, the insights of parties regarding tax evasion will be broader for all parties who report taxes to increase the value of tax compliance. In addition, the government will understand the relationship of problems in the country. The level of tax evasion has results similar to those of most other studies that have a strict relationship with a country's tax regulations.http://ecojoin.org/index.php/EJA/article/view/2556tax evasion; corruption; public policies; artificial intelligence; ict adoption. |
| spellingShingle | Sari Dewi Gary Hanini Ilyana Che Hashim Kennardi Tanujaya The Moderating Effect of Artificial Intelligence and ICT Adoption on Tax Evasion Jurnal Akuntansi tax evasion; corruption; public policies; artificial intelligence; ict adoption. |
| title | The Moderating Effect of Artificial Intelligence and ICT Adoption on Tax Evasion |
| title_full | The Moderating Effect of Artificial Intelligence and ICT Adoption on Tax Evasion |
| title_fullStr | The Moderating Effect of Artificial Intelligence and ICT Adoption on Tax Evasion |
| title_full_unstemmed | The Moderating Effect of Artificial Intelligence and ICT Adoption on Tax Evasion |
| title_short | The Moderating Effect of Artificial Intelligence and ICT Adoption on Tax Evasion |
| title_sort | moderating effect of artificial intelligence and ict adoption on tax evasion |
| topic | tax evasion; corruption; public policies; artificial intelligence; ict adoption. |
| url | http://ecojoin.org/index.php/EJA/article/view/2556 |
| work_keys_str_mv | AT saridewi themoderatingeffectofartificialintelligenceandictadoptionontaxevasion AT gary themoderatingeffectofartificialintelligenceandictadoptionontaxevasion AT haniniilyanachehashim themoderatingeffectofartificialintelligenceandictadoptionontaxevasion AT kennarditanujaya themoderatingeffectofartificialintelligenceandictadoptionontaxevasion AT saridewi moderatingeffectofartificialintelligenceandictadoptionontaxevasion AT gary moderatingeffectofartificialintelligenceandictadoptionontaxevasion AT haniniilyanachehashim moderatingeffectofartificialintelligenceandictadoptionontaxevasion AT kennarditanujaya moderatingeffectofartificialintelligenceandictadoptionontaxevasion |