Waluyo, Waluyo and Ali, Juhary (2023) The Mediating Tax Complexity on The Influence of Tax Fairness and Transparency on Tax Compliance in Small and Medium Enterprises at Jakarta. In: Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia.
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Abstract
Various efforts have been made to improve the performance of tax authorities. This study aims to analyze and test the effect of tax justice and transparency on taxpayer compliance mediated by tax complexity at SMEs in Jakarta. The sample in this study was 176 respondents. The results of this study s
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 16:41 |
| Last Modified: | 17 Apr 2026 02:05 |
| URI: | http://eprints.eai.eu/id/eprint/44855 |
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