Cahyonowati, Nur; Ratmono, Dwi; Juliarto, Agung - In: Cogent Business & Management 10 (2023) 1, pp. 1-11
factors tested are fines and tax audits while the psychological factors tested are trust and social norms. This study applied … students. The results provide empirical evidence that trust and social norms can be explanatory factors in tax reporting … factors to investigate tax compliance. This study suggests the importance of social norms and trusts to guide behavior in tax …