MOTIVES OF CYPTOCURRENCY TAX AVOIDANCE

نویسندگان

چکیده

Research Purposes. This study aim to find out the motives of cryptocurrency investors carry tax non-compliance behavior, people who influence, and obstacles that may reduce desire violations. Methods. The research was conducted with an exploratory approach. Results Findings. results are owned by in carrying behavior saving personal finances, dissatisfaction taxation system, distrust handlers, burdensome rates, newest policies which contrary principle decentralization. People influence committing friends, communities, family, colleagues. Things can hinder from lack loopholes, avoidance schemes difficult implement, potential inspected authorities, sanctions, reported third parties (the exchangers).

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ژورنال

عنوان ژورنال: Jurnal Akuntansi Kontemporer: kajian ilmu akuntansi dan terapannya

سال: 2023

ISSN: ['2085-1189', '2685-9971']

DOI: https://doi.org/10.33508/jako.v15i3.4544