The present study aimed to adopt the extended theory of planned behavior (TPB) to
determine the intentions of owner-managers in SMEs towards engaging in sales tax …

Throughout the COVID-19 pandemic, the Indonesian government has taken proactive
measures to meet the needs of COVID-19 survivors by allocating substantial funds, primarily …

The purpose of this research is to analyze and elaborate determinants of tax compliance in
the perspective of the theory of planned behavior and stakeholder theory. This research is …

Determinar la relación de los factores que inciden en el cumplimiento tributario de las
microempresas en Guayaquil es el objetivo de esta investigación que se aborda con un …

El presente estudio determina la relación entre el compromiso y el poder de las autoridades
con la intención del cumplimiento tributario. El estudio tiene un enfoque cuantitativo, de …

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 …

Latar belakang dilakukan penelitian ini adalah adanya penurunan rasio kepatuhan pada
Wajib Pajak (WP) Orang Pribadi (OP) yang memperoleh penghasilan dari pekerjaan bebas …

By using the Theory of Planned Behavior perspective, this study aims to examine the role of
the Tri Kaya Parisudha concept as a form of local wisdom based ethical value in influencing …

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 …

Tax non-compliance and perceptions of corruption are key challenges to state-building in
developing countries. Using a social psychology approach, we develop a theoretical model …