Abstract:The study aimed to determine the role of document completeness as a moderating variable in the relationship between knowledge of tax relaxation and taxpayer compliance and the relationship between tax relaxation policy socialisation and Small and Medium Enterprises (SMEs) taxpayer compliance registered at the North Malang -East Java -Indonesia Primary Tax Service Office. The moderation test in this study used WarpPLS, with a unit of analysis of 158 SMEs with micro business groups 62.1% worked all day, 29% work… Show more
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