Cahyonowati, Nur; Ratmono, Dwi; Juliarto, Agung - In: Cogent business & management 10 (2023) 1, pp. 1-11
This study aims to examine the effect of economic factors and psychological factors on dilemmas in tax reporting. This study considers psychological factors caused by the inconsistency of the traditional tax compliance model. The economic factors tested are fines and tax audits while the...