Purpose This paper aims to develop a conceptual framework of tax knowledge that can be
used to analyse and discuss tax knowledge as a factor influencing tax compliance …

This study examines the work experiences of junior auditors during the COVID-19 pandemic
(“the pandemic”). In response to the pandemic, audit firms closed offices and conducted …

This research tried to test an influence on individual taxpayer characteristics towards tax
knowledge. This research presents a study about the effect of various individual …

This study aims (i) to ascertain the demand for tax education among Malaysian
undergraduates from non-accounting disciplines;(ii) to examine the level of tax knowledge …

The targeted readership of this article are tax educators employed outside the USA and
other readers who are interested in tax education and research within the USA. After briefly …

The purpose of this research was to analyse the impact of Machiavellianism and tax
knowledge on the ethical perceptions of undergraduate students regarding tax avoidance …

This study aims to test the existence of a reciprocal relationship between taxpayer
compliance and governance quality. From the first model with governance quality as a …

Research in the area of business process redesign has traditionally focused on performance
metrics for measuring process change. However, from the perspective of an employee …

Penghindaran pajak merupakan masalah penting bagi hampir semua negara di dunia baik
di negara maju maupun negara berkembang. Namun identifikasi faktor utama yang …