The influence of trust in the government, perceived fairness, and tax morale on taxpayer compliance: Implications for budget formation

The influence of trust in the government, perceived fairness, and tax morale on taxpayer compliance: Implications for budget formation

This study investigates the factors influencing taxpayer compliance, using tax morale as a mediating variable. A quantitative approach was employed, utilizing primary data gathered through questionnaires. The sample consisted of 280 small and medium-sized enterprise (SME) taxpayers from Surabaya, Si...

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Bibliographic Details
Main Authors: Supriyati, Indah Hapsari, Joicenda Nahumury
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2024-11-01
Series:Public and Municipal Finance
Subjects:
budget formation
government
tax morale
taxpayer compliance
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/21117/PMF_2024_02_Supriyati.pdf
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https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/21117/PMF_2024_02_Supriyati.pdf

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