Obedience Pressure and Tax Sanction: An Experimental Study on Tax Compliance
This research aims to test the influence of tax sanction and obedience pressure on tax compliance. By applying a 2x2 between-subject factorial experiment method, this research has found the empirical evidence that taxpayers tend to be more tax-compliant when the tax sanction is high rather than low....
Main Authors: | , |
---|---|
Format: | Article |
Language: | Indonesian |
Published: |
Petra Christian University
2019-11-01
|
Series: | Jurnal Akuntansi dan Keuangan |
Subjects: | |
Online Access: | http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/21804 |