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