Accounting, Organizations and Society, 75, 17-39. The Legitimation of Corporate Tax Minimization. ДЄnesa, M., Gillespie, N., Spee, P., & Sadiq, K. International Journal of Law and Management, 59(6), 1315-1330. Socio-demographics of Tax Stamp Compliance in Upper Denkyira East Municipal and Upper Denkyira West District in Ghana. Who Participates in Tax Avoidance? Evidence from Swedish Microdata. Do Ethics Matter? Tax Compliance and Morality. Getting the Word Out: Enforcement Information Dissemination and Compliance Behavior. Journal of Economic Psychology, 31, 577вЂ“586. Taxpayer Information Assistance Services and Tax Compliance Behavior. ДЄlm, J., Cherry, T., Jones, M., & Mckee, M. International Journal of Public Administration, 37(7), 389-396. Trust and Tax Compliance Among Malaysian Working Youth. International Research Journal of Finance and Economic, 78, 121-136.ДЄli, A., & Ahmad, N. Determinants of Tax Compliance Behaviour: A Proposed Model for Nigeria. Qualitative Interpretive Meta-Synthesis in Social Work Research: Uncharted Territory. Referring to the approach, the tax accounting system developed is a strict procedure (to capture economic tax compliance factors), responsive (to capture psychological and sociological tax compliance factors), and integration (combining economic and psychological approaches).ДЄguirre, R. This research found that tax compliance is caused by several dominant approaches, namely economics, psychology, sociology, trust, and legitimacy. The method used is a meta-analysis of a number of journals. This study aims to present an approach that can be considered in designing a tax accounting system to improve tax compliance. Merujuk pada pendekatan tersebut, sistem akuntansi perpajakan yang dikembangkan adalah prosedur otoritarian (untuk menjaring faktor kepatuhan pajak ekonomi), responsif (untuk menjaring faktor kepatuhan pajak psikologi dan sosiologi), dan integrasi (menggabungkan pendekatan ekonomi dan psikologi).ДЄbstract: Synthesis of Tax Accounting Systems. Penelitian ini menemukan bahwa kepatuhan pajak disebabkan oleh beberapa pendekatan dominan, yaitu ekonomi, psikologi, sosiologi, trust, dan legitimasi. Metode yang digunakan adalah metaanalisis terhadap sejumah jurnal. Penelitian ini bertujuan menyajikan pendekatan yang dapat dipertimbangkan dalam mendesain sistem akuntansi perpajakan untuk meningkatkan kepatuhan pajak. Journal of Accounting Auditing and Business (JAAB) accepts articles in any accounting, auditing, and Business related subjects and any research methodology that meet the standards established for publication in the journal.В The primary criterion for publication in the Journal of Accounting Auditing and Business (JAAB) is the significance of the contribution to the accounting, auditing, and Business body of knowledge.Abstrak: Sintesis Sistem Akuntansi Perpajakan. JAAB provides opportunities for academicians, professionals, and university students to publish their articles. Journal of Accounting Auditing and Business (JAAB) is published by the Center of Accounting Development, Faculty of Economics and Business, Universitas Padjadjaran. Journal of Accounting Auditing and Business

Knowledge Management and Learning Organization.

Functional areas of management: Finance, Marketing, Operation, and Human Resource Management.

JBM invites articles in the following scopes but not limited to: We also made a new journal template for September 2018 edition with additional title changes on the first page. The Author guideline was revised in February 2018 on article interface. ДЄs we progress, we made some improvement in our website and printed edition. JBM was previously accredited 'B' by Kemristek Dikti RIВ based on SK No. JBM is currently indexed/accredited SINTA 2 by Kemenristek/BRIN the Republic of Indonesia based on SK No.200/M/KPT/2020. Therefore, our publications prior to that period are back issued.

JBM started using Online Journal System (OJS) in June 2016. JBM was first published in 2007 by LMFE FEB Unpad in printed edition. JBM publishes the selected paper under a Creative Commons Attribution ShareAlike 4.0 International License. The article will be reviewed byВ double-blind peer review. Subsequently, the article will be reviewed by our reviewer with related expertise. In each edition, JBM receives articles that will be reviewed by either internal or external editors. JBM is published twice a year (every March and September).

Jurnal Bisnis dan Manajemen (JBM),В with ISSN 1412 - 3681 (printed) and ISSN 2442 - 4617 (Online), is published by LMFE Faculty of Economics and Business Universitas Padjadjaran.

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