Cahyonowati, Nur; Ratmono, Dwi; Juliarto, Agung - In: Contemporary economics 16 (2022) 4, pp. 410-423
compliance predicts that audits and tax fines are the determinants of tax compliance. This study proposes that social norms would … empirical evidence that social norms strengthen the effect of tax fines, hence improving tax compliance. However, this study …