This study aims to analyze the effect of understanding tax regulations, administration, and taxpayer morale on planning MSME actors in Cikarang area. used a quantitative method using Likert measuring device data were primary obtained from questionnaires filled out by 100 MSME’s respondent The analysis technique this was multiple regression SPSS version 26 application. results indicate that: Und...

Measuring and predicting compliance with tax obligations is an important but challenging task. Survey data from California smokers show that several forms of avoidance evasion were common. The analysis shows 43% avoided taxes by purchasing cigarettes out-of-state sources in the past year, 15% admitted to evading through cross-border purchases, 26% reported likely or certainly untaxed state mont...

Anticorruption awareness raising efforts are designed to encourage citizens resist and report corruption but have been found either not work or unwanted effects—including increasing bribe payment. This article represents the first test of whether these also undermine critical aspects a society's social contract, namely, willingness pay tax. Using household level survey experiment in Lagos, Nige...

What actions do governments around the world take that may affect individuals’ trust in government positively influence tax morale (or a positive attitude toward compliance)? This paper researches which are most salient institutions breed individual and extent to this ends up increasing citizens’ morale. We use cross-country survey information from World Values Survey Freedom House spanning 92 ...

This study aims to obtain empirical evidence regarding the effect of tax morale, sanctions and application e-filling on compliance. research is quantitative research. Data collection techniques in used an online questionnaire with a sample 65 respondents. Technical data analyst using multiple linear regression. The results showed that morale had positive shows taxpayers who work Surabaya have s...