The role of audit information dissemination in curbing the contagion of tax noncompliance

Disclosure about tax evasion may trigger the contagion of such behavior. However, exposure to news about discovered misconduct can lead to deterrence as well. The economics-of-crime approach and social norm-based explanation suggest that exposure to news about evasion may influence the receiver of i...

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Bibliographic Details
Main Authors: Misra, Fauzan, Kurniawan, Rahmat
Format: PDF Document
Language:eng
Published: Faculty of Economics and Business, University of Muhammadiyah Malang 2020
Subjects:
Online Access:https://ejournal.umm.ac.id/index.php/jibe/article/view/10223