Articles with "individual taxpayers" as a keyword



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What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia

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Published in 2023 at "International Journal of Sociology and Social Policy"

DOI: 10.1108/ijssp-02-2023-0045

Abstract: PurposeEven as governments worldwide take extraordinary measures and spend unprecedented amounts of their state budgets to combat COVID-19, tax compliance remains challenging. Therefore, this study employs previously identified predictors to investigate the factors that persuade… read more here.

Keywords: compliance intention; individual taxpayers; tax compliance; tax ... See more keywords