What type of study is this?

Tax Sanctions as a Moderation Variable That Influencing Fiscus Services, Implementation of E-Filing, and Tax Audit on Taxpayer Compliance

View Full Paper

Ask AI

Bookmark

Authors

Quantitative analysis reveals tax authorities' services and e-filing enhance compliance, suggesting sanctions strengthen relationships.

Taxpayer compliance increased significantly with improved tax authorities' services and e-filing.
Tax audits are a contributing factor to heightened compliance rates among taxpayers.
Tax sanctions positively influence the relationship between services, e-filing, and compliance.
Findings support the development of effective tax policy aimed at enhancing taxpayer engagement.

Wafa et al. (2025) studied this question.

View Full Paper

Ask AI

Bookmark