Determinants of Tax Compliance for Individual Taxpayers: The Moderating Role of Tax Consultants at West Mataram Tax Office

This study aims to examine the influence of understanding tax regulations, willingness to pay taxes, quality of tax office services, and tax sanctions on the fulfilment of individual taxpayers' tax obligations, by analyzing the role of tax consultants as a moderating variable. The research sample wa...

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Библиографические подробности

Главные авторы:	Misbahruddin Misbahruddin, Akram Sukma, M Irwan
Формат:	Artigo
Язык:	Inglês
Опубликовано:	Mashhad: Behzad Hassannezhad Kashani 2025-11-01
Серии:	International Journal of Management, Accounting and Economics
Предметы:	service quality tax compliance tax consultants tax knowledge tax penalties willingness to pay
Online-ссылка:	https://www.ijmae.com/article_231228_d72a2f114fe690c885bbc07d65dca529.pdf
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