Determinants of tax compliance behavior among central Java SMEs: The mediating role of intention to comply
Hikmah Hikmah,
Andalan Tri Ratnawati,
Susetyo Darmanto
Abstract:Research aims: This study aims to prove the effect of tax compliance attitude, subjective norms, and perceived financial performance on the intention to comply. Furthermore, the study analyzes the effect of perceived financial performance and intention to comply with tax compliance behavior.Design/Methodology/Approach: This study used a quantitative approach with primary data from distributing questionnaires. The samples collected were 150 SMEs of Semarang City, Semarang Resident, Demak, and Kendal. The data w… Show more
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