Yudha, Cokorda and Putra, I Made Wianto (2023) The Effect of The Tax E-System on The Compliance of Taxpayers Moderated by Variables Locus of Control (Study on MSME Taxpayers in The KPP Pratama Area Throughout Bali). In: Proceedings of the 2nd Warmadewa International Conference on Science, Technology and Humanity, WICSTH 2022, 28-29 October 2022, Denpasar-Bali, Indonesia.
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Abstract
The low level of taxpayer compliance is influenced by several factors, such as the quality of the system as a means of submitting tax obligations and the tax sanctions received by taxpayers in the event of a violation. Another factor that influences taxpayer compliance is the locus of control, namel
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 16:09 |
| Last Modified: | 17 Apr 2026 03:29 |
| URI: | http://eprints.eai.eu/id/eprint/42484 |
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