The complexity of tax regulations and principles of justice as determinants of taxpayer compliance: case of Indonesia
Chalarce Totanan,
Jamaluddin,
Muliati
et al.
Abstract:This study aims to determine and analyze the determinants of the complexity of tax regulations and the principles of justice regarding taxpayer compliance in Indonesia. The study surveyed 148 individual taxpayers who are entrepreneurs of micro, small, and medium enterprises (MSMEs) using a Google Form. The results show that the complexity of tax regulations has a significant negative effect (–0.253) on taxpayer compliance, and the principles of justice (0.501) have a significant positive effect on taxpayer com… Show more
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