Cahyonowati, Nur; Ratmono, Dwi; Juliarto, Agung - In: Contemporary economics 16 (2022) 4, pp. 410-423
This study aims to examine the role of social norms in increasing tax compliance. The traditional model of tax compliance predicts that audits and tax fines are the determinants of tax compliance. This study proposes that social norms would strengthen the effect of the economic factors (i.e.,...