The Prevention of Tax Corruption Act: A Study in Indonesia
##plugins.themes.academic_pro.article.main##
Abstract
Rampant acts of corruption in the taxation system in Indonesia by tax officers as well as by taxpayers is a significant obstacle to development. This research aims to analyze perceptions of corruption in the taxation sphere. Nine teachers and eighty five students of vocational schools in Semarang, Indonesia were asked whether certain accounting practices were necessary to avoid corruption. The results showed that both teachers and students were aware of correct accounting practice. This situation must be maintainedby developing anti corruption curriculum.