Determinants of tax attitude in small and medium enterprises: Evidence from Indonesia

This study investigates the extent to which tax literacy, power, and trust strengthen tax attitudes in Indonesian micro, small, and medium enterprises. To meet this objective, this study analyzes (1) the effect of tax literacy on trust and power, (2) the effect of trust and power on voluntary compli...

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Autori principali:	Rosalita Rachma Agusti, Aulia Fuad Rahman
Natura:	Artigo
Lingua:	Inglês
Pubblicazione:	Taylor & Francis Group 2023-12-01
Serie:	Cogent Business & Management
Soggetti:	Tax literacy voluntary compliance tax evasion small business taxation tax administration
Accesso online:	https://www.tandfonline.com/doi/10.1080/23311975.2022.2160585
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