Limited tax collection authority in local self-governments hampers revenue generation in
rural regions with smaller populations and limited commercial activity, while the growth of …

Research aims: This study aims to prove the effect of tax compliance attitude, subjective
norms, and perceived financial performance on the intention to comply. Furthermore, the …

Taxes play a very important role in financing various public needs. Enhancing tax
compliance is crucial to increasing tax revenues. This study aims to investigate the impact of …

The prolonged duration of the Covid epidemic has contributed to the challenging situation
faced by land-based Micro, Small, and Medium Enterprises (MSMEs), leading to difficulties …

Research aims: This research aims to scrutinize the influence of factors impacting voluntary
tax compliance and enforced tax compliance using the variables of power of authorities and …

Penelitian ini bertujuan menguji niat dan perilaku kepatuhan wajib pajak pelaku usaha E-
commerce dari perspektif theory of planned behavior (faktor: individu, sosial dan informasi) …

This study aims to investigate the factors influencing taxpayer compliance, particularly
focusing on the role of digital transformation, with a framework rooted in the principles of …

Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh tax innovation, taxpayer
awareness, tax knowledge, tax sanction, kualitas pelayanan fiskus dan kepercayaan pada …

This research aims to analyze the development and direction of research on tax morality
globally, so that current and future publication trends can be identified. The issue of tax …

Resumen en español Este ensayo crítico sobre la evasión fiscal busca dar a conocer de
manera sencilla los impactos sociales y financieros de esta mala práctica que se encuentra …