FACTORS AFFECTING COMPLIANCE WITH TAX REGULATIONS: A THEORY OF PLANNED BEHAVIOR ANALYSIS

This study aims to investigate the effect of perceived tax equity (vertical, horizontal and exchange), normative expectation (social and moral norms) and legal sanctions (detection risk and penalty magnitude) toward tax compliance intentions. The design of this research is quantitative method using...

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Bibliographic Details
Main Authors: Hasiholan S.H., Jasman J.
Format: Article
Language:English
Published: iVolga Press 2019-09-01
Series:Russian Journal of Agricultural and Socio-Economic Sciences
Subjects:
Online Access:https://rjoas.com/issue-2019-09/article_21.pdf