Enhancing tax compliance through Coretax: A phenomenological study on SP2DK and audit risk mitigation

This study aims to reveal tax consultants lived experiences in mitigating SP2DK (tax clarification letter issued by the tax authority) and audit risks because of the Coretax implementation. This research employs a descriptive qualitative method with a phenomenological approach. Data were collected t...

Celý popis

Podrobná bibliografie

Hlavní autoři:	Claudia Wanda Melati Korompis, Olivia Yulieta Megi Sardjono, Diana Nova Lintong
Médium:	Artigo
Jazyk:	Inglês
Vydáno:	University of Merdeka Malang 2026-05-01
Edice:	AFRE (Accounting and Financial Review)
Témata:	coretax qualitative study sp2dk transparency tax audit risk tax compliance
On-line přístup:	https://jurnal.unmer.ac.id/index.php/afr/article/view/16823
Tagy:	Přidat tag Žádné tagy, Buďte první, kdo vytvoří štítek k tomuto záznamu!