The purpose of this research is to present the results of meta-analysis on the relationship
between the determinant factors against tax evasion based on service and trust paradigm …

Tax compliance is still a serious problem in various countries. This is indicated by the low
level of tax compliance and tax ratio. This paper aims to discuss tax compliance from three …

Purpose This paper aims to study the effect of Hofstede's cultural dimensions (power
distance, individualism, masculinity, uncertainty avoidance and long-term orientation) on …

The objective of this research is to present the meta-analysis results of the relationship of
social norms and religiosity with tax evasion, with national culture as a moderating variable …

Tax compliance is an issue that can be traced back to the introduction of taxes, which is the
reason such compliance remains a significant topic in the current literature of academia and …

Tax evasion remains a complex issue for tax authorities, policymakers, and researchers.
While socio-psychological factors have been researched, their impact on tax evasion among …

This study delves into the impact of tax collection behavior on tax compliance among
individual taxpayers in Indonesia, with a specific focus on two distinct behaviors: respectful …

This research aims to understand whether the Core Tax Administration System (CTAS) will
strengthen the power or the trust dimensions of the Slippery Slope Framework (SSF) tax …

This study aims to examine the effect of economic factors and psychological factors on
dilemmas in tax reporting. This study considers psychological factors caused by the …

Purpose This paper aims to investigate whether culture has an impact on justifications for tax
cheating, and if there is, indeed, a rationale for justifying this behavior. Design/methodology …