An Investigation of the Theory of Planned Behavior and the Role of Tax Amnesty in Tax Compliance
The individual taxpayers’ low awareness has become the main problem of developing countries in tax aspect. Thus, this study aimed to examine the determinant factors of tax noncompliance using Ajzen’s (1991) Theory of Planned Behavior as a theoretical framework. Specifically, Tax Amnesty is added to...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
STIE Perbanas Surabaya
2018-04-01
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| Series: | Indonesian Accounting Review |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/961 |