Nuryanah, Siti; Gunawan, Gunawan - In: Cogent Business & Management 9 (2022) 1, pp. 1-17
This study aims to analyse tax noncompliant activities by specifically examining the effect of tax amnesty on taxpayers' compliant behaviour. Indonesia is taken as a case study since it is a populous country with a high dependency on tax revenue and a long history of tax reforms of more than 20...