The Deterrent Role of Social Norms on Tax Evasion in Indonesia
The Deterrent Role of Social Norms on Tax Evasion in Indonesia
Astri Warih Anjarwi Sutrisno T Zaki Baridwan Syaiful Iqbal Faculty of Administrative Sciences, Brawijaya University, Malang, IndonesiaAstri Warih Anjarwi is presently a doctoral candidate in Accounting at Brawijaya University, embarking on her academic journey since 2021. She holds both her Bachelor’s and Master’s degrees in Accounting from the same institution. Astri’s research focuses on tax administration, with a particular emphasis on tax evasion. Her scholarly inquiries delve into the intricacies of key determinants shaping tax evasion behaviors.Sutrisno T is a Professor specializing in Financial Accounting at Brawijaya University, earned his bachelor’s degree in Accounting from Brawijaya University, and obtained both his master’s and doctoral degrees in Accounting from Gadjah Mada University.Zaki Baridwan, an esteemed alumnus of Brawijaya University, completed his Bachelor’s degree in Accounting at the institution before pursuing further studies. He obtained his Master’s degree from Gadjah Mada University. Currently, Zaki serves as a Doctor of Accounting at Brawijaya University, leveraging his expertise to contribute to the academic community.Syaiful Iqbal, a distinguished graduate of Gadjah mada University, commenced his academic journey by completing his Bachelor’s degree in Accounting at Brawijaya University. He furthered his studies by obtaining a Master’s degree from Gadjah mada University. Syaiful now holds a Doctoral degree in Accounting, where he continues to advance his scholarly pursuits and contribute to the field of accounting research.