Professional Documents
Culture Documents
Determinants of Tax Awareness: A Systematic Literature Review
Determinants of Tax Awareness: A Systematic Literature Review
303
1. Introduction
The issue of non-tax compliance has become a major concern globally since the
implementation of self-assessment system. Non-compliance with tax laws impedes the ability
of the government to collect taxes efficiently in both developed and developing countries, and
Malaysia has no exemption. Recently, the Inland Revenue Board Malaysia (IRBM) detected a
total of 31,598 entities comprising individuals, businesses, companies, and others who have
yet to report their actual income in which this has contributed to the country's direct tax leakage
of RM 665 million (Sinar Harian, 2022). Further investigation revealed that a total of 23,751
entities were constituted by individuals, while another 7,847 were from businesses, companies,
and others. Alarmed by this statistic, the Malaysian government has outlined three approaches
to mitigate non-compliance issues, i.e. through awareness, education, and service. These
approaches are in line with the suggestion by Othman et al. (2020) who asserted that the level
of tax compliance among taxpayers in a country reflect the level of knowledge about taxation
system among its citizens.
Previous studies in the literature have provided the evidence to show that tax awareness is
among the major factors that influence tax compliance (Adimasu, 2017; Indah & Setiawan,
2020; Lisa & Hermanto, 2018; Nurkhin et al., 2018; Oktaviani et al., 2020; Wicaksono &
Lestari, 2017; Zanaria & Lestari, 2020). For instance, Wicaksono and Lestari (2017) revealed
the significant influence of the taxpayers’ attitude on their tax compliance. In line with these
studies, Sanusi et al. (2021) suggested that introducing tax awareness at a young age is
necessary to prevent non-compliance among the citizens in the future. In fact, according to the
study by the Organisation for Economic Co-operation and Development (OECD), tax
awareness and literacy is the key driver that contributes to shape the tax culture of a country,
whereby the people managed to develop an understanding about the consequences of both
paying and not paying taxes on their daily activities (OECD, 2021a). Given the importance of
tax awareness towards tax compliance, it seems necessary to investigate factors that influence
awareness towards taxes so that tax compliance behavior can be improved from the ground up.
Meanwhile, several previous studies attempted to find the factors that influence tax awareness
among individuals. In some research, tax awareness is associated with factors such as the tax
education received by individuals (Baykan & Cek, 2019; Gergerlioğlu & Гергерлиоглу, 2022;
Tjen & Wicaksono, 2022), tax knowledge (Hamid et al., 2019; Hardiningsih et al., 2020;
Muawanah & Gajayana, 2021; Oktaviani et al., 2020; Panjaitan et al., 2018; Pattiasina et al.,
2021; Sanusi et al., 2021; Savitri, 2015), taxpayers’ attitude (Gergerlioğlu & Гергерлиоглу,
2022; Hamid et al., 2019; Panjaitan et al., 2018; Sanusi et al., 2021; Tambun, 2022), tax morale
(Sanusi et al., 2021; Tambun, 2022), the role of tax authorities (Sanusi et al., 2021; Tenreng et
al., 2021), subjective norms(Panjaitan et al., 2018), tax amnesty (Panjaitan et al., 2018), tax
sanction (Hardiningsih et al. et al., 2020; Tenreng et al., 2021), tax socialization(Hardiningsih
et al., 2020; Oktaviani et al., 2020; Savitri, 2015) service quality (Muawanah & Gajayana,
2021; Savitri, 2015), expediency of tax id number (Savitri, 2015), trust in government(Hamid
et al., 2019), tax literacy (Upa et al., 2021) and social environment (Upa et al., 2021). The
above studies have shown that there are varying factors at present which could significantly
impact tax awareness among the citizens.
304
Despite the significance of tax awareness, there seems to be lack of studies that focused on the
factors that could impact the tax awareness among individual taxpayers. Additionally, there
were also no agreement among the previous studies on a relevant theory that can act as a
guidance or reference for research practitioners and scholars who aim to understand and
explore issues and aspects related to taxpayers’ awareness. Furthermore, most of the existing
studies in the literature are empirical and quantitative in nature. Thus, it is not an exaggeration
if stated that there is still no review article that discusses the factors that affect tax awareness
among individuals based on database searching.
In line with the above, the main purpose of this study is to review, consolidate, and integrate
relevant findings obtained from the systematic review of previous studies in the literature in
order to identify the factors which may contribute towards tax awareness among individual
taxpayers in the society. Other than that, this systematic review study also aims to look into the
theories which have been used and discussed in the identified studies in order to suggest the
direction of future work for other researchers, scholars, and policymaker alike as they seek to
study and understand tax awareness in this country.
This paper is comprised of six sections. In the previously discussed section, the issues and the
purpose of this study have been presented. Next, the methodogical approach in implementing
this study is elaborated. Following the method section, the conducted review of previous
studies related to the scope of this study is explained. The fourth section presents the findings
obtained from this systematic review, and the fifth section presents the discussions of the study
findings in detailed. Finally, the six section explains the limitations and direction of future
work, and concludes the study findings.
2. Method
This study employed a quantitative method in performing the systematic reviews of the related
studies in the literature in order to identify the factors as well as other aspects that contribute
to the tax awareness among individual taxpayers. The systematic literature review was
performed using the online method by involving a collection of articles in the literature related
to tax awareness. In order to collect the articles which are relevant to the topic and scope of
this paper, specific key terms, such as ‘tax awareness’, ‘taxpayers’ awareness’, and ‘factors
affect tax awareness’ were used in performing the search. The article search involved online
scholarly databases, such as Scopus, Science Direct, Emerald Insight, Web of Science and
ResearchGate. At the end of the article search process, a total of 310 articles were extracted
from these databases for further analysis. Following this, two screening activities was
conducted. The first screening was done to narrow down and eliminate the articles which are
deemed as unrelated to the topic of this study. From this first screening, a total of 277 articles
were removed from the database of article collection. Next, the second screening involved the
researchers’ manual activities in reading the articles by their title, abstract, as well as the article
content. As a result, 19 more articles were removed due to the unrelated scope and duplication.
Figure 1 illustrates the whole process of article collection and screening.
305
Figure 1: Processes Done in Selecting Articles Related to the Scope of the Study
Total (n=33)
Screening 2 =
19 removed
Net (n=14) included
Finally, the screened and selected articles were further analyzed quantitatively in which a
frequency analysis was implemented using the statistical software in order to identify and
record the factors influencing tax awareness as well as other details such as theories,
methodological approach, countries, respondents involved, and sample size of the studies.
3. Literature Review
The initial scope of the study involved individual taxpayers. However, it was observed from
the review that there are limited articles that can be extracted from the literature which
specifically related to the investigation of factors affecting tax awareness among individual
taxpayers. Due to this reason, the systematic review in this study also included other articles
that studied the impacts on tax awareness among small and medium enterprises. The final
extracted articles were summarized in Table 1 with a brief summary of each article. As an
example, Pattiasina et al. (2021) and Oktaviani et al. (2020) in Indonesia confirmed that tax
knowledge and tax socialization have a significant effect on tax awareness. Similarly, Hamid
et al., 2019, identified the relationships between tax knowledge and attitude with tax awareness.
As indicated in their study results, higher level of tax knowledge and better attitude will
contribute towards increasing the people’s understanding of tax system and laws. Their
findings are in line with other research conducted by Panjaitan et al., (2018) who confirmed
that taxpayer’s attitude and tax knowledge have positive effect on tax awareness among Small
Medium Enterprise in Medan. Furthermore, tax amnesty is also found to have a positive
relationship with tax awareness in Panjaitan's (2018) study. Nevertheless, other factors such as
306
trust in government and tax system (Hamid et al., 2019) and subjective norms (Panjaitan et al.,
2018) were found to have a negative relationship with tax awareness.
Meanwhile, according to Tambun (2022), nationalism’s attitude and tax morale have a
significant relationship on tax awareness among taxpayers. As concluded by Tambun, the first
strategy for the government to increase tax awareness among taxpayers is by increasing the tax
morale, and then followed by the attitude of nationalism. In similar vein, the research conducted
by Tenreng et al., (2021) proved that the role of tax authorities and tax sanctions are effective
in increasing taxpayer awareness. Muawanah and Gajayana (2021) also discussed that taxes
knowledge and fiscal services quality positively and significantly affects taxpayers’ awareness.
Based on the findings by Savitri (2015), tax socialization, tax knowledge, and quality of service
were noted as the factors which significantly impacted the taxpayers’ tax awareness; on the
other hand, expediency of tax id number did not have a significant relationship with the tax
awareness. Similarly, Hardiningsih et al. (2020) concluded that tax knowledge, tax sanction,
and tax socialization have positive impact on tax awareness among taxpayers.
In the perspective of future taxpayers, a study in Indonesia (Upa et al. 2021) found that tax
literacy and social environment have a positive impact on the level of tax awareness among
secondary school students. Another study in Indonesia by Tjen and Wicaksono (2022)
discussed that after the tax education session, students' level of tax awareness rose.
Additionally, students who are familiar with the tax authority website and those who have
studied taxes before the event showed a greater increase in tax awareness. Meanwhile, in
Malaysia, according to Sanusi et al., (2021) tax knowledge, tax attitude, and tax morals were
found to have a significant relationship towards tax awareness among students in higher
learning institutions. On the other hand, the role of tax authorities was found to have a negative
relationship on tax awareness among the students (Sanusi et al., 2021).
Despite the importance of tax education and knowledge towards tax awareness, several other
studies found a contradicting evidence. For instance, the studies by Gergerlioğlu and
Гергерлиоглу (2022) and Baykan and Cek (2019) in Turkey showed that tax education has no
significant impact on tax awareness among students. Moreover, Gergerlioğlu and
Гергерлиоглу revealed that there is not much difference among the attitudes of students who
received tax courses and those who did not receive tax courses. Nevertheless, Baykan and Cek
suggested that tax education should be introduced at an earlier level of education to develop
tax awareness among the future taxpayers. This is in line with Othman et al., (2020) who
recommended that tax education should be formally introduced at secondary school to raise
future taxpayer’s awareness toward taxes.
307
Indonesia
Sanusi et al., Nil Tax Tax 224 Significant positive
(2021) knowledge awareness respondents’ relationship between tax
Malaysia Tax morale students/ knowledge, tax morale and
The role of tax Quantitative attitude towards tax
authorities awareness were
discovered. However, no
relationship was found
between the role of tax
authorities and tax
awareness
Panjaitan et TPB Taxpayers’ Tax 344 There is a significant
al., et al., attitude awareness respondents/ influence of the Taxpayer’s
(2018) Taxpayers’ Tax Quantitative Attitude, tax knowledge
Indonesia knowledge compliance and tax amnesty towards
Subjective tax awareness. There is no
norms significant effect of
Tax amnesty subjective norms on tax
awareness.
Tenreng et al., Slippery Tax sanction Tax 100 active The role of tax authorities
(2021) Slope The roles of awareness taxpayers/ and tax sanctions proved
Indonesia Framwork tax authorities Tax Scientific effective in increasing
compliance approach taxpayer awareness
Pattiasina et TPB Taxation Tax 120 The results of this study
al., (2021) knowledge awareness respondents indicate that tax knowledge
Indonesia Tax Tax Individual and tax socialization have a
socialization compliance taxpayers/ significant relationship
Quantitative towards tax awareness.
Oktaviani et Nil Taxpayer Tax 95 respondents The results of the study
al., (2020) knowledge awareness taxpayers/ reveal that taxpayer
Indonesia Taxation Tax Quantitative knowledge and taxation
socialization compliance socialization had a
significant effect on
taxpayer awareness.
Muawanah & Nil Taxes Tax 100 individual Taxes knowledge and
Gajayana, knowledge awareness taxpayers/ fiscal services quality
(2021) Fiscal services Tax Quantitative positively and significantly
Indonesia quality compliance affects taxpayers’
awareness.
Savitri (2015) Attributio Tax Tax 100 taxpayers/ The tax socialization, tax
Indonesia n Theory socialization awareness Quantitative knowledge and quality of
TPB Tax Tax service were affecting the
knowledge compliance tax awareness while
Quality of expediency of tax id
service number does not affect the
Expediency of tax awareness.
tax id number
Baykan & Cek Nil Education Tax 82 students/ Students who are receiving
(2019) about tax awareness Quantitative education about tax show
Turkey Tax low levels of tax awareness
perception and perceptions.
Tambun TPB Nationalism’s Tax 180 There is a significant direct
(2022) Attitude and Awareness respondents effect on nationalism and
Indonesia Tax Morals Taxpayer Taxpayers/ tax morale on tax
Compliance Quantitative awareness.
Hamid et al., Equity Tax Tax 300 e- There are relationship
(2019) theory knowledge Awareness commerce/ between tax knowledge
Malaysia Tax attitude Quantitative and attitude with tax
awareness. While, trust in
308
4. Findings
4.1 Most Important Factor for Tax Awareness
As indicated in Figure 2, the systematic review of articles in study showed that the most
important factors that influence tax awareness among individual taxpayers are related to TPB
which are tax knowledge (Hamid et al., 2019; Hardiningsih et al., 2020; Muawanah &
Gajayana, 2021; Oktaviani et al., 2020; Panjaitan et al., 2018; Pattiasina et al., 2021; Sanusi et
al., 2021; Savitri, 2015), attitude (Hamid et al., 2019; Panjaitan et al., 2018; Sanusi et al., 2021;
Tambun, 2022), and tax socialization (Hardiningsih et al., 2020; Oktaviani et al., 2020; Savitri,
2015). Furthermore, tax morale is also an essential factor for tax awareness (Sanusi et al., 2021;
Tambun, 2022).
Tax Sanction 1
Social Environment 1
Tax Literacy 1
Expediency of Tax ID… 1
Service Quality 1
The Role of Tax Authorities 1
Tax Amnesty 1
Tax Morale 2
Tax Socialization 3
Tax Attitude 4
Tax Knowledge 8
0 2 4 6 8 10
Figure 2: Factors Influencing Tax Awareness
309
that 50% of the identified studies did not use or discuss any theory to explain the relationship
that exists between tax variables.
Equity Theory 1
Expected Utility Theory 1
Social Learning Theory 1
Attibution Theory 2
Theory Planned Behavior 4
0 1 2 3 4 5
Figure 3: Theories of Tax Awareness
Countries
Turkey 2
Malaysia 2
Indonesia 10
0 2 4 6 8 10 12
Figure 4: Countries of the Studies
Methodological Approach
7%
Quantitative
Scientific Approach
93%
310
6
5
4
3
2
1
0
2015 2016 2017 2018 2019 2020 2021 2022
Figure 6: Chronology of the Studies (Yearly Distribution)
5. Discussion
It is of vital importance to identify the factors that influence tax awareness since these factors
can provide a basic understanding on the ways or solutions for encouraging taxpayers to do
voluntary compliance with tax-related laws and regulation (Nadiah et al., 2019). Overall, based
on the systematic review of the literature, this study has identified several factors that affect
the tax awareness, namely tax education, tax knowledge, tax literacy, attitude, tax morale, tax
socialization, service quality, social environment, expediency tax ID, tax amnesty, tax sanction,
and the role of tax authorities. These factors may suggest the areas for developing a conceptual
framework of tax awareness which is applicable for analyzing and discussing the role of tax
awareness for the society’s tax compliance.
Most importantly, in line with other studies, this study put forward the importance of enhancing
tax awareness among both individual and future taxpayers for sustainable sources of funding
for social and public development programmes. Tax is an important source of income for a
nation’s development, and thus people’s awareness on their obligation is necessarily vitality.
Multiple studies have shown that higher tax awareness is associated with a higher tax
compliance, in which such level can be achieved with a necessary level of education and
knowledge on the taxation system (Shahnaz et al., 2022). Furthermore, as observed from the
yearly distribution of the studies, the increasing trend could be an important indication or
311
reflection of the importance of tax awareness in the body of knowledge, thus putting forward
the need to improve tax compliance among the society in future.
Moreover, tax awareness relates to multi-faceted aspect of human’s cognitive and behavioral
understandings. This study also revealed that the theoretical applications in describing the
behavioral intention among the taxpayers and its influence on tax awareness, particularly TPB.
Other than TPB, the study findings also identified several other theories related to the study on
tax awareness, such as Social Learning theory, Expected Utility theory, and Equity theory. As
suggested by Muzakkir et al. (2019), the best approach to investigate the determinants of
individual behavior is through the application of TPB. Similarly, their study identified the
determinant effect of the theory and tax knowledge on taxpayer compliance.
As for implication, findings obtained in this study would be very beneficial for decision makers
and policy makers alike by focusing on these factors so that the tax awareness can be increased
thus comply with tax laws in future. As for research practitioners and researchers, this study
has provided a useful summary of the key findings from various previous studies in the
literature, thus it would be helpful to assist them to identify gaps, while looking into potentials
and emerging challenges in extending the study.
7. Conclusion
In conclusion, through the systematic review, this study has identified the factors which could
affect the tax awareness among individual taxpayers. The obtained findings have also provided
relevant statistical and empirical evidence based on the literature studies which discussed
aspects related to tax awareness. In implementing the systematic review, 14 articles were
extracted from a total of 310 identified articles. Further frequency analysis was conducted
based on these articles to identify the factors as well as other relevant data, i.e. theorical
components, methodological approaches, countries of origin, sample size, and the studies’
distribution by year. Based on the study findings, it was observed that tax knowledge, attitude,
312
tax morale and tax socialization are among the most factors which influence tax awareness
among the taxpayers. As for the theories, the theory of Planned Behaviour and Attribution
theory were found to be the most applied and discussed theories in the literature studies related
to tax awareness. Based on distribution, the largest share of studies was attributed to Indonesia,
followed by Malaysia and Turkey. Methodologically, majority of the studies were quantitative
in nature, and many others were scientific approach. In the light of the study findings and
limitations, suggestions for future works were also highlighted.
8. Acknowledgement
It is a pleasure to acknowledge all the roles of those involved in the completion of this study.
The authors are grateful to the Kolej Yayasan Pelajaran Johor (KYPJ) which provides facilities
as well as the staff for their assistance to carry out this research.
References
Adimasu, N. A. (2017). Tax Awareness and Perception of Tax Payers and Their Voluntary Tax
Compliance Decision: Evidence From Individual Tax Payers in Snnpr, Ethiopia.
International Journal of Scientific and Research Publications, 7(11), 686. www.ijsrp.org
Baykan, H., & Cek, K. (2019). Article University Students’ Perceptions and Awareness of Tax.
10(December), 157–160.
Gergerlioğlu, U., & Гергерлиоглу, У. (2022). Sociology and psychology of taxation
Социология и психология налогообложения Tax Education and the Attitude of
University Students Towards Tax Consciousness: The Case of University of Externado
(Colombia) Налоговое образование и отношение студентов к налоговому сознанию:
опыт университета Экстернадо (Колумбия).
Hamid, N. A., Sabli, N., Sanusi, S., & Rasit, Z. A. (2019). Factors Influencing Tax Awareness
among E-commerce Small and Medium- Sized Enterprises (SMEs) in Malaysia Factors
Influencing Tax Awareness among E-commerce Small and Medium-Sized Enterprises
(SMEs) in Malaysia ABSTRACT: December.
Hardiningsih, P. (2020). The Determinants of Taxpayer Compliance with Tax Awareness as a
Mediation and Education for Moderation The Determinants of Taxpayer Compliance with
Tax Awareness as a Mediation and Education for Moderation. January.
https://doi.org/10.24843/JIAB.2020.v15.i01.p05
Indah, N. P. I. P., & Setiawan, P. E. (2020). The Effect of Tax Awareness, Taxation Sanctions,
and Application of E-Filing Systems In Compliance With Personal Taxpayer Obligations.
American Journal of Humanities and Social Sciences Research (AJHSSR), Vol:4(No: 3),
Hal: 440-446.
Lisa, O., & Hermanto, B. (2018). The Effect of Tax Amnesty and Taxpayer Awareness to
Taxpayer Compliance with Financial Condition as Intervening Variable. International
Research Journal of Management, IT & Social Sciences, 5(2), 1–10.
https://sloap.org/journals/index.php/irjmis/article/view/90%0AThe
Muawanah, U., & Gajayana, U. (2021). The Influence of Tax Knowledge and Quality of Service
Tax Authorities to the Individual Taxpayer Compliance through Taxpayer Awareness.
March.
Muzakkir, M., Indrijawati, A., & Syamsuddin, S. (2019). The Determinant Effect of Theory of
Planned Behavior and Tax Knowledge on Taxpayer Compliance. International Journal of
Innovative Science and Research Technology, 4(1), 31-41.
313
Nadiah Abd Hamid, Nurul Fashrina Roselan, Tengku Fairuz Tengku Embong, Nor Hasnah
Mad Saheh, Nurshamimi Sabli, ... & Norfadzilah Rashid (2019). Factors influencing tax
awareness among e-commerce Small and Medium-Sized Enterprises (SMEs) in Malaysia.
International Journal of Management and Business Research, 9, 237-246.
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The Influence of Tax
Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance. Jurnal
Keuangan Dan Perbankan, 22(2). https://doi.org/10.26905/jkdp.v22i2.1678
Oktaviani, R. M., Kurnia, H., Sunarto, & Udin. (2020). The effects of taxpayer knowledge and
taxation socialization on taxpayer compliance: the role of taxpayer awareness in
developing Indonesian economy. Accounting, 6(2), 89–96.
https://doi.org/10.5267/j.ac.2019.12.004
Organisation for Economic Co-operation and Development [OECD] (2021a, November 24).
Taxpayer education is a key tool to transform tax culture and increase voluntary
compliance. https://www.oecd.org/tax/taxpayer-education-is-a-key-tool-to-transform-tax-
culture-and-increase-voluntary-compliance.htm
Organisation for Economic Co-operation and Development [OECD] (2021b, October 14).
OECD Policy Responses to Coronavirus (COVID-19): Tax and fiscal policies after the
COVID-19 crisis. https://www.oecd.org/coronavirus/policy-responses/tax-and-fiscal-
policies-after-the-covid-19-crisis-5a8f24c3/
Othman, R., Ismail, Z., & Nawawi, N. (2020). Introducing Formal Tax Education in Secondary
School: A Survey on Malaysian Public’s Perception. August. https://doi.org/10.4108/eai.1-
11-2019.2293991
Panjaitan, H. (2018). Effect of Awareness Against Taxpayers Tax Compliance, Small And
Medium Enterprises In Medan. 9(9), 465–475.
Pattiasina, V., Papua, U. Y., Noch, M. Y., Papua, U. Y., Sondjaya, Y., Papua, U. Y., Papua, U.
Y., Anakotta, F. M., & Pattimura, U. (2021). Extension of Moderated Mediation Model
Knowledge of Taxation and Tax Compliance by Tax Socialization and Taxpayer
Awareness. 27(2).
Sanusi, S., Abdullah, N. H. N., Chin, L. T., Rastam, F., & Rozzani, N. (2021). Tax Awareness
Among Students from Higher Learning Institutions in Malaysia: Education Area as A
Moderator. International Journal of Economics and Management, 15(1), 89–102.
Savitri, E. (2015). The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID
Number and Service Quality on Taxpayers Compliance With Taxpayers Awareness as
Mediating Variables. 211(September), 163–169.
https://doi.org/10.1016/j.sbspro.2015.11.024
Shahnaz Noorul Amin, Putri Zaqqeya Amin Buhari, Abu Sufian Yaacob, & Zubery Iddy
(2022). Exploring the Influence of Tax Knowledge in Increasing Tax Compliance by
Introducing Tax Education at Tertiary Level Institutions. Open Journal of Accounting,
11(2), 57-70. https://doi.org/10.4236/ojacct.2022.112004
Tambun, S. (2022). The Influence of Nationalism’s Attitude and Tax Morals on Taxpayer
Compliance through Tax Awareness. 14(1), 1–7. https://doi.org/10.20448/2002.141.1.7
Tenreng, M. (2021). Complience Tax Complience Taxation System Framework in Indonesia.
1(6), 1114–1124. https://doi.org/10.48047/rigeo.11.06.129
Tjen, C., & Wicaksono, P. T. (2022). Tax Education and Tax Awareness: A Study on the Pajak
Bertutur Indonesian Tax Education and Tax Awareness: A Study on the Pajak Bertutur
Indonesian Tax Education Program. May, 4–5.
314
Upa, V. A., Suparta, N. K. G. S., & Karundeng, F. E. F. (2021). The Effect of Tax Literation
and Social Environment on Tax Awareness in High School Students. Review of Behavioral
Aspect in Organizations and Society, 3(1), 21-34.
Wicaksono, M., & Lestari, T. (2017). Effect of Awareness, Knowledge and Attitude of
Taxpayers Tax Compliance for Taxpayers in Tax Service Office Boyolali. International
Journal of Economics, Business and Accounting Research (IJEBAR), 1(01), 12–25.
https://doi.org/10.29040/ijebar.v1i01.236
Zanaria, Y., & Lestari, A. A. (2020). The Influence of Tax Comprehension, Tax Awareness and
Tax Sanctions Toward Tax Obedience of SME’s. 436(2010), 916–921.
https://doi.org/10.2991/assehr.k.200529.193
315