Gender, Perception of Audits, Access to Finance, and Self-Assessed Corporate Tax Compliance

Gender, Perception of Audits, Access to Finance, and Self-Assessed Corporate Tax Compliance

This study explores the influence of financial statement audits on tax compliance directly and indirectly through access to finance, and it examines gender roles to improve tax compliance through access to finance and financial statement audits. The sample for this study consisted of 45,504 business...

Full description

Bibliographic Details
Main Authors: Sunardi Sunardi, Theresia Woro Damayanti, Supramono Supramono, Yustinus Budi Hermanto
Format: Article
Language:English
Published: MDPI AG 2022-03-01
Series:Economies
Subjects:
tax compliance
financial statement audits
access to finance
gender top manager gender
Online Access:https://www.mdpi.com/2227-7099/10/3/65

Internet

https://www.mdpi.com/2227-7099/10/3/65

Similar Items