“…Previous studies on the issue of tax compliance intention also applied questionnaires to solicit answers from taxpayers. The methodology of current study is in line with previous researchers where respondents were among self-employed workers (Hadi et al, 2020;Manual and Xin, 2016), Small Medium Enterprises (SME) (Ngah, Ismail and Abd Hamid, 2020;Putra and Osman, 2019), entrepreneurs (Suyanto and Trisnawati, 2016;Bidin, 2019) and individual taxpayers (Riza Salman and Sarjono, 2013; Ali, Fjeldstad, and Sjursen, 2014;Kiow et al 2017).…”