How to cite this paper
Putri, R., Sriyono, S., Supardi, S., Prapanca, D., Arifin, S., Junaidi, A., Hutomo, A., Normal, I., Haryati, H., Sugiman, S., Prahardini, P., Sutoto, A & Saptan, S. (2024). Forging a resilient pathway: Uncovering the relationship between the supply chain sustainability and the tax compliance, and the sustainable future of the micro, small, and medium enterprise industry.Uncertain Supply Chain Management, 12(2), 1097-1112.
Refrences
Ababio, A. G., & Gnonsio Mangueye, A. (2021). State legitimacy and tax compliance among small and medium scale enterprises: a case study of Dodowa district, Ghana. Journal of Financial Crime, 28(3), 858–869. https://doi.org/10.1108/JFC-09-2020-0195
Adu, K. O., & Amponsah, S. (2020). Correlates of tax registration compliance among self-employed in Denkyira corridor of Ghana. International Journal of Law and Management, 62(4), 365–379. https://doi.org/10.1108/IJLMA-07-2018-0137
Agbetunde, L. A., Raimi, L., & Akinrinola, O. O. (2022). Moderating influence of religiosity on the causality between taxpaying attitudes and tax compliance behaviour of entrepreneurial firms in Nigeria. International Journal of Ethics and Systems, 38(3), 402–425. https://doi.org/10.1108/IJOES-07-2021-0152
Agusti, R. R., & Rahman, A. F. (2023). Determinants of tax attitude in small and medium enterprises: Evidence from Indonesia. Cogent Business & Management, 10(1), 2160585. https://doi.org/10.1080/23311975.2022.2160585
Ajzen, I. (2020). The theory of planned behavior: Frequently asked questions. Human Behavior and Emerging Technologies, 2(4), 314–324. https://doi.org/https://doi.org/10.1002/hbe2.195
Akinboade, O. A. (2015). Determinants of SMEs growth and performance in Cameroon’s central and littoral provinces’ manufacturing and retail sectors. African Journal of Economic and Management Studies, 6(2), 183–196. https://doi.org/10.1108/AJEMS-03-2013-0033
Akinboade, O. A., & Kinfack, E. (2012). Regulation, awareness, compliance and SME performance in Cameroon’s manufacturing and retail sectors. International Journal of Social Economics, 39(12), 933–950. https://doi.org/10.1108/03068291211269073
Al-Rahamneh, N. M., Al Zobi, M. K., & Bidin, Z. (2023). The influence of tax transparency on sales tax evasion among Jordanian SMEs: The moderating role of moral obligation. Cogent Business & Management, 10(2), 2220478. https://doi.org/10.1080/23311975.2023.2220478
Alabede, J. O., Bt Zainol Ariffin, Z., & Md Idris, K. (2011). The Moderating Effect of Financial Condition on the Factors Influencing Taxpayer’s Compliance Behaviour in Nigeria. Journal of Accounting, 1(2), 42–53.
Alabede, J. O., Zainal Affrin, Z., & Md Idris, K. (2011). Tax service quality and compliance behaviour in Nigeria: Do taxpayer’s financial condition and risk preference play any moderating role? European Journal of Economics, Finance and Administrative Sciences, 35, 90–108.
Alasfour, F., Samy, M., & Bampton, R. (2016). The Determinants of Tax Morale and Tax Compliance: Evidence from Jordan. In Advances in Taxation (Vol. 23, hal. 125–171). Emerald Group Publishing Limited. https://doi.org/10.1108/S1058-749720160000023005
Alexandro, R., & Basrowi, B. (2024a). Measuring the effectiveness of smart digital organizations on digital technology adoption : An em- pirical study of educational organizations in Indonesia. International Journal of Data and Network Science, 8(1), 139–150. https://doi.org/10.5267/j.ijdns.2023.10.009
Alexandro, R., & Basrowi, B. (2024b). The influence of macroeconomic infrastructure on supply chain smoothness and national competitiveness and its implications on a country ’ s economic growth : evidence from BRICS. Uncertain Supply Chain Management, 12(1), 167–180. https://doi.org/10.5267/j.uscm.2023.10.007
Alshira’h, A. F., & Abdul-Jabbar, H. (2020). Moderating role of patriotism on sales tax compliance among Jordanian SMEs. International Journal of Islamic and Middle Eastern Finance and Management, 13(3), 389–415. https://doi.org/10.1108/IMEFM-04-2019-0139
Andreas, & 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. Procedia - Social and Behavioral Sciences, 211, 163–169. https://doi.org/https://doi.org/10.1016/j.sbspro.2015.11.024
Appah, E., & Duoduo, G. (2023). Determinants of Tax Compliance Behaviour and Sustainable Economic Growth Among MSMEs in Nigeria. International Journal of Development and Economic Sustainability, 11(3), 70–105. https://doi.org/10.37745/ijeld.13/vol11n370105
Atawodi, O. W., & Ojeka, S. A. (2012). Factors That Affect Tax Compliance among Small and Medium Enterprises (SMEs) in North Central Nigeria. International Journal of Business and Management, 7(12), 87–96. https://doi.org/10.5539/ijbm.v7n12p87
Au, L. T. N., Hoang, H. T., & Ho, L. T. H. (2023). Tax service quality for enterprises: development of a valid measurement scale. Asia-Pacific Journal of Business Administration, 15(3), 345–360. https://doi.org/10.1108/APJBA-01-2021-0033
Azrina Mohd Yusof, N., Ming Ling, L., & Bee Wah, Y. (2014). Tax non-compliance among SMCs in Malaysia: tax audit evidence. Journal of Applied Accounting Research, 15(2), 215–234. https://doi.org/10.1108/JAAR-02-2013-0016
Blackburn, R., Carey, P., & Tanewski, G. (2018). Business advice by accountants to SMEs: relationships and trust. Qualitative Research in Accounting & Management, 15(3), 358–384. https://doi.org/10.1108/QRAM-04-2017-0022
Bornman, M., & Ramutumbu, P. (2019). A conceptual framework of tax knowledge. Meditari Accountancy Research, 27(6), 823–839. https://doi.org/10.1108/MEDAR-09-2018-0379
Brackin, T. (2014). Taxation as a component of financial literacy: How literate are Australians in relation to taxation. Griffith University. https://doi.org/https://doi.org/10.25904/1912/2318
Çetin, F., & Aşkun, D. (2019). The effect of occupational self-efficacy on work performance through intrinsic work motivation. Management Research Review, 41(2), 186–201. https://doi.org/10.1108/MRR-03-2017-0062
Çetin Gerger, G., Bakar Türegün, F., & Gerçek, A. (2019). The Importance of Tax Literacy in Tax Compliance, Suggestions to Be Developed in the Case of Country Applications. 34. International Public Finance Conference, May, 209–215. https://doi.org/10.26650/pb/ss10.2019.001.032
Chen, W. (2021). Tax risks control and sustainable development: evidence from China. Meditari Accountancy Research, 29(6), 1381–1400. https://doi.org/10.1108/MEDAR-05-2020-0884
Creswell, J. W. (2009). Research design: Qualitative, quantitative, and mixed methods. In Sage Publications (Vol. 8). Sage Publication, Inc.
De Clercq, B. (2023). Tax literacy: what does it mean? Meditari Accountancy Research, 31(3), 501–523. https://doi.org/10.1108/MEDAR-04-2020-0847
Downing, J., & Langli, J. C. (2019). Audit exemptions and compliance with tax and accounting regulations. Accounting and Business Research, 49(1), 28–67. https://doi.org/10.1080/00014788.2018.1442707
Eriksen, K., & Fallan, L. (1996). Tax knowledge and attitudes towards taxation; A report on a quasi-experiment. Journal of Economic Psychology, 17(3), 387–402. https://doi.org/https://doi.org/10.1016/0167-4870(96)00015-3
Fanea-Ivanovici, M., Muşetescu, R.-C., Pană, M.-C., & Voicu, C. (2019). Fighting Corruption and Enhancing Tax Compliance through Digitization: Achieving Sustainable Development in Romania. In Sustainability (Vol. 11, Nomor 5). https://doi.org/10.3390/su11051480
Ghani, H. H. A., Nadiah, A. H., Soliha, S., & Roszilah, S. (2020). The Effect of Tax Knowledge , Compliance Costs , Complexity and Morale Towards Tax Compliance among Self-Employed in Malaysia. Global Business and Management Research: An International Journal, 12(1), 18–32.
Gordon Dickinson, P. (2008). Company formation and regulation compliance for SMEs (Estonia). International Journal of Law and Management, 50(3), 136–148. https://doi.org/10.1108/17542430810877463
Gordon Dickinson, P. (2013). SMEs and the business reality of Estonia’s tax regulation environment. International Journal of Law and Management, 55(4), 273–294. https://doi.org/10.1108/IJLMA-04-2012-0011
Hadi, R., Shafrani, Y. S., Hilyatin, D. L., Riyadi, S., & Basrowi, B. (2019). Digital zakat management, transparency in zakat reporting, and the zakat payroll system toward zakat management accountability and its implications on zakat growth acceleration. International Journal of Data and Network Science, 8(1), 103–108. https://doi.org/10.5267/j.ijdns.2018.12.005
Hageman, A., & Hausserman, C. (2020). Does Understanding Tax Laws Reduce Charitable Giving? A Study of Tax Literacy and Unintended Consequences . In J. Hasseldine (Ed.), Advances in Taxation (Vol. 28, hal. 33–72). Emerald Publishing Limited. https://doi.org/10.1108/S1058-749720200000028002
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Sage: Thousand Oaks.
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2012). The Better Approach to Structural Equation Modeling? Long Range Planning.
Hamdan, H., & Basrowi, B. (2024). Do community entrepreneurial development shape the sustainability of tourist villages? Hamdana*. Uncertain Supply Chain Management, 12(1), 407–422. https://doi.org/10.5267/j.uscm.2023.9.014
Hashi, I., & Krasniqi, B. A. (2011). Entrepreneurship and SME growth: evidence from advanced and laggard transition economies. International Journal of Entrepreneurial Behavior & Research, 17(5), 456–487. https://doi.org/10.1108/13552551111158817
Heider, F. (2013). The psychology of interpersonal relations. Psychology Press.
Herbert, E. B. (2019). Overview of penal response towards tax compliance in Nigeria. Commonwealth Law Bulletin, 45(4), 608–635. https://doi.org/10.1080/03050718.2020.1719855
Inasius, F. (2019a). Factors Influencing SME Tax Compliance: Evidence from Indonesia. International Journal of Public Administration, 42(5), 367–379. https://doi.org/10.1080/01900692.2018.1464578
Inasius, F. (2019b). Voluntary and Enforced Tax Compliance: Evidence from Small and Medium-sized Enterprises in Indonesia. In Advances in Taxation (Vol. 26, hal. 99–111). Emerald Publishing Limited. https://doi.org/10.1108/S1058-749720190000026006
Junaidi, A., Basrowi, B., Sabtohadi, J., Wibowo, A. M., Wiboho, S. S., Asgar, A., Pramono, E. P., & Yenti, E. (2024). The role of public administration and social media educational socialization in influencing public satisfaction on population services : The mediating role of population literacy awareness. International Journal of Data and Network Science, 8(1), 345–356. https://doi.org/10.5267/j.ijdns.2023.9.019
Junaidi, A., Masdar, A. Zum, Basrowi, B., Robiatun, D., Situmorang, J. W., Lukas, A., Asgar, A., Herlina, L., Manulu, L. P., & Payung, L. (2024). Uncertain Supply Chain Management Enhancing sustainable soybean production in Indonesia : evaluating the environmental and economic benefits of MIGO technology for integrated supply chain sustainability. Uncertain Supply Chain Managemen, 12(1), 221–234. https://doi.org/10.5267/j.uscm.2023.10.003
Kamleitner, B., Korunka, C., & Kirchler, E. (2012). Tax compliance of small business owners. International Journal of Entrepreneurial Behavior & Research, 18(3), 330–351. https://doi.org/10.1108/13552551211227710
Khozen, I., & Setyowati, M. S. (2023). Managing taxpayer compliance: Reflections on the drivers of willingness to pay taxes in times of crisis. Cogent Business & Management, 10(2), 2218176. https://doi.org/10.1080/23311975.2023.2218176
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/https://doi.org/10.1016/j.joep.2007.05.004
Kirchler, E., & Maciejovsky, B. (2001). Tax compliance within the context of gain and loss situations, expected and current asset position, and profession. Journal of Economic Psychology, 22(2), 173–194. https://doi.org/https://doi.org/10.1016/S0167-4870(01)00028-9
Kittie, S., & Basrowi, B. (2024). Environmental education using SARITHA-Apps to enhance environmentally friendly supply chain efficiency and foster environmental knowledge towards sustainability. Uncertain Supply Chain Management, 12(1), 359–372. https://doi.org/10.5267/j.uscm.2023.9.015
Koretskaya-Garmash, V. A. (2017). Taxation Awareness and its Impact on Financial Literacy. Journal of Tax Reform, 3(2), 131–148. https://doi.org/10.15826/jtr.2017.3.2.036
Korostelkina, I., Dedkova, E., Varaksa, N., & Korostelkin, M. (2020). Models of tax relations: Improving the tax culture and discipline of taxpayers in the interests of sustainable development. E3S Web of Conferences, 159, 1–13. https://doi.org/10.1051/e3sconf/202015906014
Kumi, R., Bannor, R. K., Oppong-Kyeremeh, H., & Adaletey, J. E. (2023). Voluntary and enforced tax compliance determinants and impact among agrochemical businesses in Ghana. Arab Gulf Journal of Scientific Research, ahead-of-p(ahead-of-print). https://doi.org/10.1108/AGJSR-03-2023-0133
Lavic, V. (2023). Factors affecting corporate income tax compliance costs of SMEs in Bosnia and Herzegovina. Journal of Entrepreneurship and Public Policy, 12(1), 92–114. https://doi.org/10.1108/JEPP-02-2022-0023
Le, H. T. H., Tuyet, V. T. B., Hanh, C. T. B., & Do, Q. H. (2020). Factors affecting tax compliance among small-and medium-sized enterprises: Evidence from vietnam. Journal of Asian Finance, Economics and Business, 7(7), 209–217. https://doi.org/10.13106/jafeb.2020.vol7.no7.209
Leguina, A. (2015). A primer on partial least squares structural equation modeling (PLS-SEM). International Journal of Research & Method in Education, 38(2), 220–221. https://doi.org/10.1080/1743727X.2015.1005806
Lisi, G. (2015). Tax morale, tax compliance and the optimal tax policy. Economic Analysis and Policy, 45, 27–32. https://doi.org/https://doi.org/10.1016/j.eap.2014.12.004
Lois, P., Drogalas, G., Karagiorgos, A., & Chlorou, A. (2019). Tax compliance during fiscal depression periods: the case of Greece. EuroMed Journal of Business, 14(3), 274–291. https://doi.org/10.1108/EMJB-02-2019-0028
M. Thornton, J., & K. Shaub, M. (2014). Tax services, consequence severity, and jurors’ assessment of auditor liability. Managerial Auditing Journal, 29(1), 50–75. https://doi.org/10.1108/MAJ-03-2013-0834
Madjid, S. (2015). The Effect Tax Audit Quality and Service Quality On Tax Reporting Compliance (The cases of tax audit of Indonesian). Research Journal of Finance and Accounting www.iiste.org ISSN, 6(12), 131–135.
Martínez Caro, L., & Martínez García, J. A. (2007). Measuring perceived service quality in urgent transport service. Journal of Retailing and Consumer Services, 14(1), 60–72. https://doi.org/https://doi.org/10.1016/j.jretconser.2006.04.001
Md Zin, N., Arifin, N., Suzana Kasim, E., Haizam Mohd Saudi, M., Ismail, I., & Selangor Kampus Puncak Alam, C. (2021). Tax compliance for sustainable development by private health practitioners in Malaysia. Asia-Pacific Management Accounting Journal, 16(3).
Mekonen, T. M. (2015a). The Moderating of Financial Condition on Tax Compliance Behavior : Evidence from Mekelle City. Research Journal of Finance and Accounting, 6(15), 87–117.
Mekonen, T. M. (2015b). The Moderating of Financial Condition on Tax Compliance Behavior: Evidence from Mekelle City. Research Journal of Finance and Accounting, 6(15), 87–117.
Miar, M., Rizani, A., Pardede, R. L., & Basrowi, B. (2024). Analysis of the effects of capital expenditure and supply chain on economic growth and their implications on the community welfare of districts and cities in central Kalimantan province. Uncertain Supply Chain Management, 12(1), 489–504. https://doi.org/10.5267/j.uscm.2023.9.003
Mohamad, A., Zakaria, M. H., & Hamid, Z. (2016). Cash economy: tax evasion amongst SMEs in Malaysia. Journal of Financial Crime, 23(4), 974–986. https://doi.org/10.1108/JFC-05-2015-0025
Mohdali, R., Isa, K., & Yusoff, S. H. (2014). The Impact of Threat of Punishment on Tax Compliance and Non-compliance Attitudes in Malaysia. Procedia - Social and Behavioral Sciences, 164, 291–297. https://doi.org/https://doi.org/10.1016/j.sbspro.2014.11.079
Mohdali, R., & Pope, J. (2014). The influence of religiosity on taxpayers’ compliance attitudes. Accounting Research Journal, 27(1), 71–91. https://doi.org/10.1108/ARJ-08-2013-0061
Mueller, R. O., & Hancock, G. R. (2019). Structural equation modeling. Routledge/Taylor & Francis Group.
Mukhlis, I., & Simanjuntak, T. H. (2016). Tax Compliance for Businessmen of Micro, Small and Medium Enterprises Sector in The Regional Economy. International Journal Of Economics, Commerce and Management, 4(9), 116–126.
Musimenta, D. (2020). Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda. Cogent Business & Management, 7(1), 1812220. https://doi.org/10.1080/23311975.2020.1812220
Musimenta, D., Naigaga, S., Bananuka, J., & Najjuma, M. S. (2019). Tax compliance of financial services firms: a developing economy perspective. Journal of Money Laundering Control, 22(1), 14–31. https://doi.org/10.1108/JMLC-01-2018-0007
Musimenta, D., Nkundabanyanga, S. K., Muhwezi, M., Akankunda, B., & Nalukenge, I. (2017). Tax compliance of small and medium enterprises: a developing country perspective. Journal of Financial Regulation and Compliance, 25(2), 149–175. https://doi.org/10.1108/JFRC-08-2016-0065
Mustapha, B., & Obid, S. N. B. S. (2015). Tax Service Quality: The Mediating Effect of Perceived Ease of Use of the Online Tax System. Procedia - Social and Behavioral Sciences, 172, 2–9. https://doi.org/https://doi.org/10.1016/j.sbspro.2015.01.328
Nartey, E. (2023). Tax compliance of small and medium sized enterprises in Ghana. International Journal of Sociology and Social Policy, ahead-of-p(ahead-of-print). https://doi.org/10.1108/IJSSP-06-2022-0159
Nguyen, V. M. H., Nguyen, V. T. B., Nguyen-Cuu, D., Nguyen, V. T. T., Ngoc, P. L., Ngoc Ngo, T. T., & Tran-Nam, B. (2021). The Effects of Emotion, Trust and Perception on Tax Compliance: Empirical Evidence from Vietnam. In J. Hasseldine (Ed.), Advances in Taxation (Vol. 29, hal. 111–134). Emerald Publishing Limited. https://doi.org/10.1108/S1058-749720210000029010
Night, S., & Bananuka, J. (2020). The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance. Journal of Economics, Finance and Administrative Science, 25(49), 73–88. https://doi.org/10.1108/JEFAS-07-2018-0066
Notbohm, M. A., Paterson, J. S., & Valencia, A. (2015). The Effects of Jointly Provided Tax Services and Auditor Size on Restatements. In Advances in Taxation (Vol. 22, hal. 109–143). Emerald Group Publishing Limited. https://doi.org/10.1108/S1058-749720150000022003
Nuryanah, S., Mahabbatussalma, F., & Satrio, A. A. (2023). Evaluation of Government Reform in Tax Administration: Evidence from Micro, Small and Medium Enterprises (MSMEs) in Indonesia. International Journal of Public Administration, 46(5), 313–325. https://doi.org/10.1080/01900692.2021.1995746
Nuryanto, U. W., Basrowi, B., & Quraysin, I. (2019). Big data and IoT adoption in shaping organizational citizenship behavior: The role of innovation organiza- tional predictor in the chemical manufacturing industry. International Journal of Data and Network Science, 8(1), 103–108. https://doi.org/10.5267/j.ijdns.2018.12.005
Ojo, A. O., & Shittu, S. A. (2023). Value Added Tax compliance, and Small and Medium Enterprises (SMEs): Analysis of influential factors in Nigeria. Cogent Business & Management, 10(2), 2228553. https://doi.org/10.1080/23311975.2023.2228553
Okpeyo, E., Musah, A., & Gakpetor, E. (2019). Determinants of Tax Compliance in Ghana: Journal of Applied Accounting and Taxation, 4(1 SE-Articles). https://doi.org/10.30871/jaat.v4i1.935
Onu, D. (2016). Measuring Tax Compliance Attitudes: What Surveys Can Tell Us about Tax Compliance Behaviour. In Advances in Taxation (Vol. 23, hal. 173–190). Emerald Group Publishing Limited. https://doi.org/10.1108/S1058-749720160000023006
Osano, H. M. (2019). Global expansion of SMEs: role of global market strategy for Kenyan SMEs. Journal of Innovation and Entrepreneurship, 8(1), 13. https://doi.org/10.1186/s13731-019-0109-8
Ponorîcă, A. G., & Al-saedi, A. H. J. (2015). the Importance of Taxation Systems for Sme Tax Compliance. Proceeding of the 9th International Management Conference “Management and Innovation For Competitive Advantage”, November 5th-6th, 2015, Bucharest, Romania, 129–136.
Pope, J., & Abdul-Jabbar, H. (2008). Small and Medium-Sized Enterprises and Tax Compliance Burden in Malaysia: Issues and Challenges for Tax Administration. Small Enterprise Research, 16(1), 47–60. https://doi.org/10.5172/ser.16.1.47
Purwaningsih, E., Muslikh, M., Suhaeri, S., & Basrowi, B. (2024). Utilizing blockchain technology in enhancing supply chain efficiency and export performance , and its implications on the financial performance of SMEs. Uncertain Supply Chain Management, 12(1), 449–460. https://doi.org/10.5267/j.uscm.2023.9.007
Raar, J. (2015). SMEs, environmental management and global warming: a fusion of influencing factors? Journal of Small Business and Enterprise Development, 22(3), 528–548. https://doi.org/10.1108/JSBED-10-2013-0157
Resmi, S., Pahlevi, R. W., & Sayekti, F. (2021). The Effect of Financial and Taxation Literation on Competitive Advantages and Business Performance: A Case Study in Indonesia. Journal of Asian Finance, Economics and Business, 8(2), 963–971. https://doi.org/10.13106/jafeb.2021.vol8.no2.0963
Roubini, N., & Sala-i-Martin, X. (1995). A growth model of inflation, tax evasion, and financial repression. Journal of Monetary Economics, 35(2), 275–301. https://doi.org/https://doi.org/10.1016/0304-3932(95)01192-Q
Russell, B. (2010). Revenue Administration: Developing a Taxpayer Compliance Program. Technical Notes and Manuals, 2010(017), A001. https://doi.org/10.5089/9781462314218.005.A001
Saad, N. (2014). Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View. Procedia - Social and Behavioral Sciences, 109, 1069–1075. https://doi.org/https://doi.org/10.1016/j.sbspro.2013.12.590
Sadress, N., Bananuka, J., Orobia, L., & Opiso, J. (2019). Antecedents of tax compliance of small business enterprises: a developing country perspective. International Journal of Law and Management, 61(1), 24–44. https://doi.org/10.1108/IJLMA-10-2017-0234
Saptono, P. B., & Khozen, I. (2023). What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia. International Journal of Sociology and Social Policy, ahead-of-p(ahead-of-print). https://doi.org/10.1108/IJSSP-02-2023-0045
Satyadini, A., & Rosid, A. (2023). Does Tax Simplification Motivate Small Businesses to Be More Compliant? Evidence from a Regression Discontinuity in Indonesia. Bulletin of Indonesian Economic Studies, 1–29. https://doi.org/10.1080/00074918.2023.2252746
Savitri, E., & Musfialdy. (2016). The Effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Taxpayer Compliance with Service Quality as Mediating Variable. Procedia - Social and Behavioral Sciences, 219, 682–687. https://doi.org/https://doi.org/10.1016/j.sbspro.2016.05.051
Schutte, D., & Lovecchio, B. (2017). An Evaluation of the Competence Requirements of South African Accountants Practising in the SME Environment. Journal of Social Sciences, 53(2), 61–72. https://doi.org/10.1080/09718923.2017.1401786
Stamatopoulos, I., Hadjidema, S., & Eleftheriou, K. (2017). Corporate Income Tax Compliance Costs and their Determinants: Evidence from Greece. In Advances in Taxation (Vol. 24, hal. 233–270). Emerald Publishing Limited. https://doi.org/10.1108/S1058-749720170000024006
Stein, C. M., Morris, N. J., & Nock, N. L. (2012). Structural equation modeling. Statistical human genetics: Methods and protocols, 495–512.
Stephenson, T., Fleischman, G., & Peterson, M. (2017). Demand for Tax-Preparation Services: An Exploratory Examination of Client Versus Tax-Preparer Expectation Gaps. In Advances in Taxation (Vol. 24, hal. 199–231). Emerald Publishing Limited. https://doi.org/10.1108/S1058-749720170000024005
Subadriyah, S., & Harto, P. (2021). Determinants of personal tax compliance. Accounting, 7(7), 1675–1680.
Thomas Ruth. (2021). A study on the impact of Indirect Taxes and COVID-19 on the Car Sales in India. In Virtual National conference on the COVID-19 : Business Trends, Challenges and Opportunities.
Torgler, B. (2013). Tax Morale and Institutions. In Tax Compliance and Tax Morale. https://doi.org/10.4337/9781847207203.00009
Trawule, A. Y., Gadzo, S. G., Kportorgbi, H. K., & Sam-Quarm, R. (2022). Tax education and fear-appealing messages: A grease or sand in the wheels of tax compliance? Cogent Business & Management, 9(1), 2049436. https://doi.org/10.1080/23311975.2022.2049436
Umar, M. A., Derashid, C., Ibrahim, I., & Bidin, Z. (2019). Public governance quality and tax compliance behavior in developing countries. International Journal of Social Economics, 46(3), 338–351. https://doi.org/10.1108/IJSE-11-2016-0338
Vincent, O. (2021). Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria. Cogent Business & Management, 8(1), 1938930. https://doi.org/10.1080/23311975.2021.1938930
Wenzel, M. (2004). An analysis of norm processes in tax compliance. Journal of Economic Psychology, 25(2), 213–228. https://doi.org/https://doi.org/10.1016/S0167-4870(02)00168-X
Yong, S., & Fukofuka, P. (2023). Accounting, tax compliance and New Zealand indigenous entrepreneurs: a Bourdieusian perspective. Accounting, Auditing & Accountability Journal, 36(5), 1350–1378. https://doi.org/10.1108/AAAJ-12-2017-3273
Zeithaml, V. A., Berry, L. L., & Parasuraman, A. (1996). The Behavioral Consequences of Service Quality. Journal of Marketing, 60(2), 31–46. https://doi.org/10.1177/002224299606000203
Adu, K. O., & Amponsah, S. (2020). Correlates of tax registration compliance among self-employed in Denkyira corridor of Ghana. International Journal of Law and Management, 62(4), 365–379. https://doi.org/10.1108/IJLMA-07-2018-0137
Agbetunde, L. A., Raimi, L., & Akinrinola, O. O. (2022). Moderating influence of religiosity on the causality between taxpaying attitudes and tax compliance behaviour of entrepreneurial firms in Nigeria. International Journal of Ethics and Systems, 38(3), 402–425. https://doi.org/10.1108/IJOES-07-2021-0152
Agusti, R. R., & Rahman, A. F. (2023). Determinants of tax attitude in small and medium enterprises: Evidence from Indonesia. Cogent Business & Management, 10(1), 2160585. https://doi.org/10.1080/23311975.2022.2160585
Ajzen, I. (2020). The theory of planned behavior: Frequently asked questions. Human Behavior and Emerging Technologies, 2(4), 314–324. https://doi.org/https://doi.org/10.1002/hbe2.195
Akinboade, O. A. (2015). Determinants of SMEs growth and performance in Cameroon’s central and littoral provinces’ manufacturing and retail sectors. African Journal of Economic and Management Studies, 6(2), 183–196. https://doi.org/10.1108/AJEMS-03-2013-0033
Akinboade, O. A., & Kinfack, E. (2012). Regulation, awareness, compliance and SME performance in Cameroon’s manufacturing and retail sectors. International Journal of Social Economics, 39(12), 933–950. https://doi.org/10.1108/03068291211269073
Al-Rahamneh, N. M., Al Zobi, M. K., & Bidin, Z. (2023). The influence of tax transparency on sales tax evasion among Jordanian SMEs: The moderating role of moral obligation. Cogent Business & Management, 10(2), 2220478. https://doi.org/10.1080/23311975.2023.2220478
Alabede, J. O., Bt Zainol Ariffin, Z., & Md Idris, K. (2011). The Moderating Effect of Financial Condition on the Factors Influencing Taxpayer’s Compliance Behaviour in Nigeria. Journal of Accounting, 1(2), 42–53.
Alabede, J. O., Zainal Affrin, Z., & Md Idris, K. (2011). Tax service quality and compliance behaviour in Nigeria: Do taxpayer’s financial condition and risk preference play any moderating role? European Journal of Economics, Finance and Administrative Sciences, 35, 90–108.
Alasfour, F., Samy, M., & Bampton, R. (2016). The Determinants of Tax Morale and Tax Compliance: Evidence from Jordan. In Advances in Taxation (Vol. 23, hal. 125–171). Emerald Group Publishing Limited. https://doi.org/10.1108/S1058-749720160000023005
Alexandro, R., & Basrowi, B. (2024a). Measuring the effectiveness of smart digital organizations on digital technology adoption : An em- pirical study of educational organizations in Indonesia. International Journal of Data and Network Science, 8(1), 139–150. https://doi.org/10.5267/j.ijdns.2023.10.009
Alexandro, R., & Basrowi, B. (2024b). The influence of macroeconomic infrastructure on supply chain smoothness and national competitiveness and its implications on a country ’ s economic growth : evidence from BRICS. Uncertain Supply Chain Management, 12(1), 167–180. https://doi.org/10.5267/j.uscm.2023.10.007
Alshira’h, A. F., & Abdul-Jabbar, H. (2020). Moderating role of patriotism on sales tax compliance among Jordanian SMEs. International Journal of Islamic and Middle Eastern Finance and Management, 13(3), 389–415. https://doi.org/10.1108/IMEFM-04-2019-0139
Andreas, & 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. Procedia - Social and Behavioral Sciences, 211, 163–169. https://doi.org/https://doi.org/10.1016/j.sbspro.2015.11.024
Appah, E., & Duoduo, G. (2023). Determinants of Tax Compliance Behaviour and Sustainable Economic Growth Among MSMEs in Nigeria. International Journal of Development and Economic Sustainability, 11(3), 70–105. https://doi.org/10.37745/ijeld.13/vol11n370105
Atawodi, O. W., & Ojeka, S. A. (2012). Factors That Affect Tax Compliance among Small and Medium Enterprises (SMEs) in North Central Nigeria. International Journal of Business and Management, 7(12), 87–96. https://doi.org/10.5539/ijbm.v7n12p87
Au, L. T. N., Hoang, H. T., & Ho, L. T. H. (2023). Tax service quality for enterprises: development of a valid measurement scale. Asia-Pacific Journal of Business Administration, 15(3), 345–360. https://doi.org/10.1108/APJBA-01-2021-0033
Azrina Mohd Yusof, N., Ming Ling, L., & Bee Wah, Y. (2014). Tax non-compliance among SMCs in Malaysia: tax audit evidence. Journal of Applied Accounting Research, 15(2), 215–234. https://doi.org/10.1108/JAAR-02-2013-0016
Blackburn, R., Carey, P., & Tanewski, G. (2018). Business advice by accountants to SMEs: relationships and trust. Qualitative Research in Accounting & Management, 15(3), 358–384. https://doi.org/10.1108/QRAM-04-2017-0022
Bornman, M., & Ramutumbu, P. (2019). A conceptual framework of tax knowledge. Meditari Accountancy Research, 27(6), 823–839. https://doi.org/10.1108/MEDAR-09-2018-0379
Brackin, T. (2014). Taxation as a component of financial literacy: How literate are Australians in relation to taxation. Griffith University. https://doi.org/https://doi.org/10.25904/1912/2318
Çetin, F., & Aşkun, D. (2019). The effect of occupational self-efficacy on work performance through intrinsic work motivation. Management Research Review, 41(2), 186–201. https://doi.org/10.1108/MRR-03-2017-0062
Çetin Gerger, G., Bakar Türegün, F., & Gerçek, A. (2019). The Importance of Tax Literacy in Tax Compliance, Suggestions to Be Developed in the Case of Country Applications. 34. International Public Finance Conference, May, 209–215. https://doi.org/10.26650/pb/ss10.2019.001.032
Chen, W. (2021). Tax risks control and sustainable development: evidence from China. Meditari Accountancy Research, 29(6), 1381–1400. https://doi.org/10.1108/MEDAR-05-2020-0884
Creswell, J. W. (2009). Research design: Qualitative, quantitative, and mixed methods. In Sage Publications (Vol. 8). Sage Publication, Inc.
De Clercq, B. (2023). Tax literacy: what does it mean? Meditari Accountancy Research, 31(3), 501–523. https://doi.org/10.1108/MEDAR-04-2020-0847
Downing, J., & Langli, J. C. (2019). Audit exemptions and compliance with tax and accounting regulations. Accounting and Business Research, 49(1), 28–67. https://doi.org/10.1080/00014788.2018.1442707
Eriksen, K., & Fallan, L. (1996). Tax knowledge and attitudes towards taxation; A report on a quasi-experiment. Journal of Economic Psychology, 17(3), 387–402. https://doi.org/https://doi.org/10.1016/0167-4870(96)00015-3
Fanea-Ivanovici, M., Muşetescu, R.-C., Pană, M.-C., & Voicu, C. (2019). Fighting Corruption and Enhancing Tax Compliance through Digitization: Achieving Sustainable Development in Romania. In Sustainability (Vol. 11, Nomor 5). https://doi.org/10.3390/su11051480
Ghani, H. H. A., Nadiah, A. H., Soliha, S., & Roszilah, S. (2020). The Effect of Tax Knowledge , Compliance Costs , Complexity and Morale Towards Tax Compliance among Self-Employed in Malaysia. Global Business and Management Research: An International Journal, 12(1), 18–32.
Gordon Dickinson, P. (2008). Company formation and regulation compliance for SMEs (Estonia). International Journal of Law and Management, 50(3), 136–148. https://doi.org/10.1108/17542430810877463
Gordon Dickinson, P. (2013). SMEs and the business reality of Estonia’s tax regulation environment. International Journal of Law and Management, 55(4), 273–294. https://doi.org/10.1108/IJLMA-04-2012-0011
Hadi, R., Shafrani, Y. S., Hilyatin, D. L., Riyadi, S., & Basrowi, B. (2019). Digital zakat management, transparency in zakat reporting, and the zakat payroll system toward zakat management accountability and its implications on zakat growth acceleration. International Journal of Data and Network Science, 8(1), 103–108. https://doi.org/10.5267/j.ijdns.2018.12.005
Hageman, A., & Hausserman, C. (2020). Does Understanding Tax Laws Reduce Charitable Giving? A Study of Tax Literacy and Unintended Consequences . In J. Hasseldine (Ed.), Advances in Taxation (Vol. 28, hal. 33–72). Emerald Publishing Limited. https://doi.org/10.1108/S1058-749720200000028002
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Sage: Thousand Oaks.
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2012). The Better Approach to Structural Equation Modeling? Long Range Planning.
Hamdan, H., & Basrowi, B. (2024). Do community entrepreneurial development shape the sustainability of tourist villages? Hamdana*. Uncertain Supply Chain Management, 12(1), 407–422. https://doi.org/10.5267/j.uscm.2023.9.014
Hashi, I., & Krasniqi, B. A. (2011). Entrepreneurship and SME growth: evidence from advanced and laggard transition economies. International Journal of Entrepreneurial Behavior & Research, 17(5), 456–487. https://doi.org/10.1108/13552551111158817
Heider, F. (2013). The psychology of interpersonal relations. Psychology Press.
Herbert, E. B. (2019). Overview of penal response towards tax compliance in Nigeria. Commonwealth Law Bulletin, 45(4), 608–635. https://doi.org/10.1080/03050718.2020.1719855
Inasius, F. (2019a). Factors Influencing SME Tax Compliance: Evidence from Indonesia. International Journal of Public Administration, 42(5), 367–379. https://doi.org/10.1080/01900692.2018.1464578
Inasius, F. (2019b). Voluntary and Enforced Tax Compliance: Evidence from Small and Medium-sized Enterprises in Indonesia. In Advances in Taxation (Vol. 26, hal. 99–111). Emerald Publishing Limited. https://doi.org/10.1108/S1058-749720190000026006
Junaidi, A., Basrowi, B., Sabtohadi, J., Wibowo, A. M., Wiboho, S. S., Asgar, A., Pramono, E. P., & Yenti, E. (2024). The role of public administration and social media educational socialization in influencing public satisfaction on population services : The mediating role of population literacy awareness. International Journal of Data and Network Science, 8(1), 345–356. https://doi.org/10.5267/j.ijdns.2023.9.019
Junaidi, A., Masdar, A. Zum, Basrowi, B., Robiatun, D., Situmorang, J. W., Lukas, A., Asgar, A., Herlina, L., Manulu, L. P., & Payung, L. (2024). Uncertain Supply Chain Management Enhancing sustainable soybean production in Indonesia : evaluating the environmental and economic benefits of MIGO technology for integrated supply chain sustainability. Uncertain Supply Chain Managemen, 12(1), 221–234. https://doi.org/10.5267/j.uscm.2023.10.003
Kamleitner, B., Korunka, C., & Kirchler, E. (2012). Tax compliance of small business owners. International Journal of Entrepreneurial Behavior & Research, 18(3), 330–351. https://doi.org/10.1108/13552551211227710
Khozen, I., & Setyowati, M. S. (2023). Managing taxpayer compliance: Reflections on the drivers of willingness to pay taxes in times of crisis. Cogent Business & Management, 10(2), 2218176. https://doi.org/10.1080/23311975.2023.2218176
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/https://doi.org/10.1016/j.joep.2007.05.004
Kirchler, E., & Maciejovsky, B. (2001). Tax compliance within the context of gain and loss situations, expected and current asset position, and profession. Journal of Economic Psychology, 22(2), 173–194. https://doi.org/https://doi.org/10.1016/S0167-4870(01)00028-9
Kittie, S., & Basrowi, B. (2024). Environmental education using SARITHA-Apps to enhance environmentally friendly supply chain efficiency and foster environmental knowledge towards sustainability. Uncertain Supply Chain Management, 12(1), 359–372. https://doi.org/10.5267/j.uscm.2023.9.015
Koretskaya-Garmash, V. A. (2017). Taxation Awareness and its Impact on Financial Literacy. Journal of Tax Reform, 3(2), 131–148. https://doi.org/10.15826/jtr.2017.3.2.036
Korostelkina, I., Dedkova, E., Varaksa, N., & Korostelkin, M. (2020). Models of tax relations: Improving the tax culture and discipline of taxpayers in the interests of sustainable development. E3S Web of Conferences, 159, 1–13. https://doi.org/10.1051/e3sconf/202015906014
Kumi, R., Bannor, R. K., Oppong-Kyeremeh, H., & Adaletey, J. E. (2023). Voluntary and enforced tax compliance determinants and impact among agrochemical businesses in Ghana. Arab Gulf Journal of Scientific Research, ahead-of-p(ahead-of-print). https://doi.org/10.1108/AGJSR-03-2023-0133
Lavic, V. (2023). Factors affecting corporate income tax compliance costs of SMEs in Bosnia and Herzegovina. Journal of Entrepreneurship and Public Policy, 12(1), 92–114. https://doi.org/10.1108/JEPP-02-2022-0023
Le, H. T. H., Tuyet, V. T. B., Hanh, C. T. B., & Do, Q. H. (2020). Factors affecting tax compliance among small-and medium-sized enterprises: Evidence from vietnam. Journal of Asian Finance, Economics and Business, 7(7), 209–217. https://doi.org/10.13106/jafeb.2020.vol7.no7.209
Leguina, A. (2015). A primer on partial least squares structural equation modeling (PLS-SEM). International Journal of Research & Method in Education, 38(2), 220–221. https://doi.org/10.1080/1743727X.2015.1005806
Lisi, G. (2015). Tax morale, tax compliance and the optimal tax policy. Economic Analysis and Policy, 45, 27–32. https://doi.org/https://doi.org/10.1016/j.eap.2014.12.004
Lois, P., Drogalas, G., Karagiorgos, A., & Chlorou, A. (2019). Tax compliance during fiscal depression periods: the case of Greece. EuroMed Journal of Business, 14(3), 274–291. https://doi.org/10.1108/EMJB-02-2019-0028
M. Thornton, J., & K. Shaub, M. (2014). Tax services, consequence severity, and jurors’ assessment of auditor liability. Managerial Auditing Journal, 29(1), 50–75. https://doi.org/10.1108/MAJ-03-2013-0834
Madjid, S. (2015). The Effect Tax Audit Quality and Service Quality On Tax Reporting Compliance (The cases of tax audit of Indonesian). Research Journal of Finance and Accounting www.iiste.org ISSN, 6(12), 131–135.
Martínez Caro, L., & Martínez García, J. A. (2007). Measuring perceived service quality in urgent transport service. Journal of Retailing and Consumer Services, 14(1), 60–72. https://doi.org/https://doi.org/10.1016/j.jretconser.2006.04.001
Md Zin, N., Arifin, N., Suzana Kasim, E., Haizam Mohd Saudi, M., Ismail, I., & Selangor Kampus Puncak Alam, C. (2021). Tax compliance for sustainable development by private health practitioners in Malaysia. Asia-Pacific Management Accounting Journal, 16(3).
Mekonen, T. M. (2015a). The Moderating of Financial Condition on Tax Compliance Behavior : Evidence from Mekelle City. Research Journal of Finance and Accounting, 6(15), 87–117.
Mekonen, T. M. (2015b). The Moderating of Financial Condition on Tax Compliance Behavior: Evidence from Mekelle City. Research Journal of Finance and Accounting, 6(15), 87–117.
Miar, M., Rizani, A., Pardede, R. L., & Basrowi, B. (2024). Analysis of the effects of capital expenditure and supply chain on economic growth and their implications on the community welfare of districts and cities in central Kalimantan province. Uncertain Supply Chain Management, 12(1), 489–504. https://doi.org/10.5267/j.uscm.2023.9.003
Mohamad, A., Zakaria, M. H., & Hamid, Z. (2016). Cash economy: tax evasion amongst SMEs in Malaysia. Journal of Financial Crime, 23(4), 974–986. https://doi.org/10.1108/JFC-05-2015-0025
Mohdali, R., Isa, K., & Yusoff, S. H. (2014). The Impact of Threat of Punishment on Tax Compliance and Non-compliance Attitudes in Malaysia. Procedia - Social and Behavioral Sciences, 164, 291–297. https://doi.org/https://doi.org/10.1016/j.sbspro.2014.11.079
Mohdali, R., & Pope, J. (2014). The influence of religiosity on taxpayers’ compliance attitudes. Accounting Research Journal, 27(1), 71–91. https://doi.org/10.1108/ARJ-08-2013-0061
Mueller, R. O., & Hancock, G. R. (2019). Structural equation modeling. Routledge/Taylor & Francis Group.
Mukhlis, I., & Simanjuntak, T. H. (2016). Tax Compliance for Businessmen of Micro, Small and Medium Enterprises Sector in The Regional Economy. International Journal Of Economics, Commerce and Management, 4(9), 116–126.
Musimenta, D. (2020). Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda. Cogent Business & Management, 7(1), 1812220. https://doi.org/10.1080/23311975.2020.1812220
Musimenta, D., Naigaga, S., Bananuka, J., & Najjuma, M. S. (2019). Tax compliance of financial services firms: a developing economy perspective. Journal of Money Laundering Control, 22(1), 14–31. https://doi.org/10.1108/JMLC-01-2018-0007
Musimenta, D., Nkundabanyanga, S. K., Muhwezi, M., Akankunda, B., & Nalukenge, I. (2017). Tax compliance of small and medium enterprises: a developing country perspective. Journal of Financial Regulation and Compliance, 25(2), 149–175. https://doi.org/10.1108/JFRC-08-2016-0065
Mustapha, B., & Obid, S. N. B. S. (2015). Tax Service Quality: The Mediating Effect of Perceived Ease of Use of the Online Tax System. Procedia - Social and Behavioral Sciences, 172, 2–9. https://doi.org/https://doi.org/10.1016/j.sbspro.2015.01.328
Nartey, E. (2023). Tax compliance of small and medium sized enterprises in Ghana. International Journal of Sociology and Social Policy, ahead-of-p(ahead-of-print). https://doi.org/10.1108/IJSSP-06-2022-0159
Nguyen, V. M. H., Nguyen, V. T. B., Nguyen-Cuu, D., Nguyen, V. T. T., Ngoc, P. L., Ngoc Ngo, T. T., & Tran-Nam, B. (2021). The Effects of Emotion, Trust and Perception on Tax Compliance: Empirical Evidence from Vietnam. In J. Hasseldine (Ed.), Advances in Taxation (Vol. 29, hal. 111–134). Emerald Publishing Limited. https://doi.org/10.1108/S1058-749720210000029010
Night, S., & Bananuka, J. (2020). The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance. Journal of Economics, Finance and Administrative Science, 25(49), 73–88. https://doi.org/10.1108/JEFAS-07-2018-0066
Notbohm, M. A., Paterson, J. S., & Valencia, A. (2015). The Effects of Jointly Provided Tax Services and Auditor Size on Restatements. In Advances in Taxation (Vol. 22, hal. 109–143). Emerald Group Publishing Limited. https://doi.org/10.1108/S1058-749720150000022003
Nuryanah, S., Mahabbatussalma, F., & Satrio, A. A. (2023). Evaluation of Government Reform in Tax Administration: Evidence from Micro, Small and Medium Enterprises (MSMEs) in Indonesia. International Journal of Public Administration, 46(5), 313–325. https://doi.org/10.1080/01900692.2021.1995746
Nuryanto, U. W., Basrowi, B., & Quraysin, I. (2019). Big data and IoT adoption in shaping organizational citizenship behavior: The role of innovation organiza- tional predictor in the chemical manufacturing industry. International Journal of Data and Network Science, 8(1), 103–108. https://doi.org/10.5267/j.ijdns.2018.12.005
Ojo, A. O., & Shittu, S. A. (2023). Value Added Tax compliance, and Small and Medium Enterprises (SMEs): Analysis of influential factors in Nigeria. Cogent Business & Management, 10(2), 2228553. https://doi.org/10.1080/23311975.2023.2228553
Okpeyo, E., Musah, A., & Gakpetor, E. (2019). Determinants of Tax Compliance in Ghana: Journal of Applied Accounting and Taxation, 4(1 SE-Articles). https://doi.org/10.30871/jaat.v4i1.935
Onu, D. (2016). Measuring Tax Compliance Attitudes: What Surveys Can Tell Us about Tax Compliance Behaviour. In Advances in Taxation (Vol. 23, hal. 173–190). Emerald Group Publishing Limited. https://doi.org/10.1108/S1058-749720160000023006
Osano, H. M. (2019). Global expansion of SMEs: role of global market strategy for Kenyan SMEs. Journal of Innovation and Entrepreneurship, 8(1), 13. https://doi.org/10.1186/s13731-019-0109-8
Ponorîcă, A. G., & Al-saedi, A. H. J. (2015). the Importance of Taxation Systems for Sme Tax Compliance. Proceeding of the 9th International Management Conference “Management and Innovation For Competitive Advantage”, November 5th-6th, 2015, Bucharest, Romania, 129–136.
Pope, J., & Abdul-Jabbar, H. (2008). Small and Medium-Sized Enterprises and Tax Compliance Burden in Malaysia: Issues and Challenges for Tax Administration. Small Enterprise Research, 16(1), 47–60. https://doi.org/10.5172/ser.16.1.47
Purwaningsih, E., Muslikh, M., Suhaeri, S., & Basrowi, B. (2024). Utilizing blockchain technology in enhancing supply chain efficiency and export performance , and its implications on the financial performance of SMEs. Uncertain Supply Chain Management, 12(1), 449–460. https://doi.org/10.5267/j.uscm.2023.9.007
Raar, J. (2015). SMEs, environmental management and global warming: a fusion of influencing factors? Journal of Small Business and Enterprise Development, 22(3), 528–548. https://doi.org/10.1108/JSBED-10-2013-0157
Resmi, S., Pahlevi, R. W., & Sayekti, F. (2021). The Effect of Financial and Taxation Literation on Competitive Advantages and Business Performance: A Case Study in Indonesia. Journal of Asian Finance, Economics and Business, 8(2), 963–971. https://doi.org/10.13106/jafeb.2021.vol8.no2.0963
Roubini, N., & Sala-i-Martin, X. (1995). A growth model of inflation, tax evasion, and financial repression. Journal of Monetary Economics, 35(2), 275–301. https://doi.org/https://doi.org/10.1016/0304-3932(95)01192-Q
Russell, B. (2010). Revenue Administration: Developing a Taxpayer Compliance Program. Technical Notes and Manuals, 2010(017), A001. https://doi.org/10.5089/9781462314218.005.A001
Saad, N. (2014). Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View. Procedia - Social and Behavioral Sciences, 109, 1069–1075. https://doi.org/https://doi.org/10.1016/j.sbspro.2013.12.590
Sadress, N., Bananuka, J., Orobia, L., & Opiso, J. (2019). Antecedents of tax compliance of small business enterprises: a developing country perspective. International Journal of Law and Management, 61(1), 24–44. https://doi.org/10.1108/IJLMA-10-2017-0234
Saptono, P. B., & Khozen, I. (2023). What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia. International Journal of Sociology and Social Policy, ahead-of-p(ahead-of-print). https://doi.org/10.1108/IJSSP-02-2023-0045
Satyadini, A., & Rosid, A. (2023). Does Tax Simplification Motivate Small Businesses to Be More Compliant? Evidence from a Regression Discontinuity in Indonesia. Bulletin of Indonesian Economic Studies, 1–29. https://doi.org/10.1080/00074918.2023.2252746
Savitri, E., & Musfialdy. (2016). The Effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Taxpayer Compliance with Service Quality as Mediating Variable. Procedia - Social and Behavioral Sciences, 219, 682–687. https://doi.org/https://doi.org/10.1016/j.sbspro.2016.05.051
Schutte, D., & Lovecchio, B. (2017). An Evaluation of the Competence Requirements of South African Accountants Practising in the SME Environment. Journal of Social Sciences, 53(2), 61–72. https://doi.org/10.1080/09718923.2017.1401786
Stamatopoulos, I., Hadjidema, S., & Eleftheriou, K. (2017). Corporate Income Tax Compliance Costs and their Determinants: Evidence from Greece. In Advances in Taxation (Vol. 24, hal. 233–270). Emerald Publishing Limited. https://doi.org/10.1108/S1058-749720170000024006
Stein, C. M., Morris, N. J., & Nock, N. L. (2012). Structural equation modeling. Statistical human genetics: Methods and protocols, 495–512.
Stephenson, T., Fleischman, G., & Peterson, M. (2017). Demand for Tax-Preparation Services: An Exploratory Examination of Client Versus Tax-Preparer Expectation Gaps. In Advances in Taxation (Vol. 24, hal. 199–231). Emerald Publishing Limited. https://doi.org/10.1108/S1058-749720170000024005
Subadriyah, S., & Harto, P. (2021). Determinants of personal tax compliance. Accounting, 7(7), 1675–1680.
Thomas Ruth. (2021). A study on the impact of Indirect Taxes and COVID-19 on the Car Sales in India. In Virtual National conference on the COVID-19 : Business Trends, Challenges and Opportunities.
Torgler, B. (2013). Tax Morale and Institutions. In Tax Compliance and Tax Morale. https://doi.org/10.4337/9781847207203.00009
Trawule, A. Y., Gadzo, S. G., Kportorgbi, H. K., & Sam-Quarm, R. (2022). Tax education and fear-appealing messages: A grease or sand in the wheels of tax compliance? Cogent Business & Management, 9(1), 2049436. https://doi.org/10.1080/23311975.2022.2049436
Umar, M. A., Derashid, C., Ibrahim, I., & Bidin, Z. (2019). Public governance quality and tax compliance behavior in developing countries. International Journal of Social Economics, 46(3), 338–351. https://doi.org/10.1108/IJSE-11-2016-0338
Vincent, O. (2021). Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria. Cogent Business & Management, 8(1), 1938930. https://doi.org/10.1080/23311975.2021.1938930
Wenzel, M. (2004). An analysis of norm processes in tax compliance. Journal of Economic Psychology, 25(2), 213–228. https://doi.org/https://doi.org/10.1016/S0167-4870(02)00168-X
Yong, S., & Fukofuka, P. (2023). Accounting, tax compliance and New Zealand indigenous entrepreneurs: a Bourdieusian perspective. Accounting, Auditing & Accountability Journal, 36(5), 1350–1378. https://doi.org/10.1108/AAAJ-12-2017-3273
Zeithaml, V. A., Berry, L. L., & Parasuraman, A. (1996). The Behavioral Consequences of Service Quality. Journal of Marketing, 60(2), 31–46. https://doi.org/10.1177/002224299606000203