Conceptual Framework: Defiant on Cashless System Adoption and Intention on Tax Evasion

In this conceptual framework, the author was having a supposition that without proper POS system merchant might have an intention to do tax evasion. Therefore, most of governments in world are moving toward cashless transaction, as enable authority track movement money. Without socialization, would still want conduct transaction solely based on cash only. Prior study indicates evasion reasoning is on: 1) fairness perception, 2) taxation knowledge and 3) moral obligation taxation. Hence, further required shortcoming between