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Implicit cognition and tax perceptions: Developing the single-target IAT for tax compliance research in Indonesia

Tax compliance is a significant challenge in public finance. It is shaped not only by legal enforcement but also by taxpayers’ perceptions and cognitive evaluations. Traditional self-report methods are limited by social desirability bias and may fail to capture the automatic dimensions of tax attitu...

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Bibliografiset tiedot
Päätekijät: Ika Rahma Susilawati, Rahmat Hidayat, Galang Lufityanto, Shahla Ostovar
Aineistotyyppi: Artigo
Kieli:Inglês
Julkaistu: Taylor & Francis Group 2026-12-01
Sarja:Cogent Psychology
Aiheet:
Linkit:https://www.tandfonline.com/doi/10.1080/23311908.2026.2635159
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