Economic and Psychological Approach to Increase Tax Compliance in Micro, Small And Medium Enterprises

<p>The objectives of this study are to examine the economic (perceived probability to audit and gain) and psychological (certainty, severity, social stigma, cynicism, guilty, the fairness of law) factors that influence tax compliance. The data from this study is obtained from the survey in 100...

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Bibliographic Details
Main Authors: Tri Utami, Susyanti Susyanti
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2017-12-01
Series:Journal of Accounting and Investment
Subjects:
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/3202