Preventing Tax Evasion: The Moral Strength of Taxpayers and The Power of Tax Authorities
This study aims to determine the effect of coercive power and the legitimacy of the tax authority on the morale of taxpayers to prevent tax evasion. This study conducts a moderation test to determine the role of tax morale. This study uses a survey approach by distributing 100 questionnaires and an...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | Indonesian |
| Published: |
Petra Christian University
2023-08-01
|
| Series: | Jurnal Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/24563 |