Purpose Even as governments worldwide take extraordinary measures and spend
unprecedented amounts of their state budgets to combat COVID-19, tax compliance remains …

Small and medium enterprises (SMEs) are considered the engine of any economy and
actively contribute to the economic growth of countries. For this reason, there are concerns …

The objective of this study is to assess the impact of tax knowledge and tax penalties on the
compliance of individual taxpayers, with service quality acting as a moderating variable, at …

The self-assessment system used by many countries raises the issue of non-compliance in
the taxation sector. With this, tax literacy is believed to be able to increase tax compliance …

Purpose This study aims to analyze the tax compliance behavior of family firms by
integrating social and psychological norms with legitimacy determinants, focusing …

Corruption has been identified as a major debilitating factor in tax revenue generation,
especially in developing countries. This study examines the effects of perceived political …

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 …

In 2045 Indonesia will have a demographic bonus phenomenon dominated by productive
citizens, they are the millennial generation and generation Z, that will increase the number of …

This study aims to examine the factors that influence the use of E-filing applications, namely
Trust, Perception of Ease, and Information Quality on the use of E-fillingThe population in …

Abstract Latar Belakang: Sumber utama yang digunakan pemerintah Indonesia untuk
membiayai program pembangunan nasional salah diperoleh dari sektor pajak. Berdasarkan …