Agusti, Rosalita Rachma; Rahman, Aulia Fuad - In: Cogent Business & Management 10 (2023) 1, pp. 1-15
This study investigates the extent to which tax literacy, power, and trust strengthen tax attitudes in Indonesian micro, small, and medium enterprises. To meet this objective, this study analyzes (1) the effect of tax literacy on trust and power, (2) the effect of trust and power on voluntary...