Applying the Theory of Planned Behavior in Examining the Intention to Improve Corporate Tax Compliance Through Compensation and Counterproductive Work Behavior

The interests of the agent (manager) are not always aligned with the interests of the principal. It is possible that the agent will act for himself and not in the best interest of the principal. In deciding the intention to take aggressive tax action, managers will consider the advantages and disadv...

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Bibliographic Details
Main Authors: Erwin Harinurdin, Karin Amelia Safitri, Ronny Kountur
Format: Article
Language:English
Published: SAGE Publishing 2024-12-01
Series:SAGE Open
Online Access:https://doi.org/10.1177/21582440241305624
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