Baron 2012 stated from political philosophy. There are many approaches to ethics the first one is utilitarianism achieving a best satisfaction of desire the second one is deontology ethics is idea of duty and the last one is virtue ethics that using one talents and leading a fulfilled life. Ethics tax awareness of tax obligation when it is due. It also refers that tax is most obligation for commercial companies that have income above 30,000 RO. Therefore paying the tax by rate 12%.
Previous Report Some researchers are conducted regarding tax compliance and ethics are mentioned as below: 1. Bihari and Ling (2007) conducted a research that aimed to seek the importance of tax education. They have found that 64% of the non-business