Faisal, Muhammad; Utama, Sidharta; Sari, Dahlia; Rosid, … - In: Cogent Business & Management 10 (2023) 3, pp. 1-30
This paper investigates the empirical relationship between language structures and prevalent tax avoidance practices, specifically focusing on the influence of linguistic future time reference (FTR) on conforming tax avoidance. It also explores how corruption and public governance modulate this...