Tax Compliance: Respectful Treatment and Institutional Image
نویسندگان
چکیده
This study aims to analyze the effect of respectful treatment and institutional image on tax compliance. used a survey method individual non-employee taxpayers at Primary Tax Office (KPP) in Regional DJP I, East Java, totaling 304 respondents. The data were analyzed using Structural Equation Modeling (SEM). research findings showed that strength Crowding Theory Trust Theory, extrinsic intervention form reward punishment cannot always increase taxpayer Instead, approach goodwill, ability integrity authorities solving problems can is supported by results that: 1) improve image; 2) compliance; 3) implication results, officers be
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ژورنال
عنوان ژورنال: The Indonesian Acounting Review
سال: 2021
ISSN: ['2086-3802', '2302-822X']
DOI: https://doi.org/10.14414/tiar.v11i2.2471