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Cogent Business & Management Volume 10, 2023 - Issue 1

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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Determinants of tax attitude in small and medium enterprises: Evidence from Indonesia

Rosalita Rachma Agusti1 Business Administration Department, Brawijaya University, Malang, IndonesiaCorrespondence[email protected]

https://orcid.org/0000-0002-0780-3661 View further author information

Aulia Fuad Rahman2 Accounting Department, Brawijaya University, Malang, Indonesia

https://orcid.org/0000-0001-6767-5334 View further author information

Article: 2160585 | Received 18 Oct 2022, Accepted 14 Dec 2022, Published online: 31 Dec 2022

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https://doi.org/10.1080/23311975.2022.2160585
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Azeez Olasunkanmi Ojo & Saheed Akande Shittu. (2023) Value Added Tax compliance, and Small and Medium Enterprises (SMEs): Analysis of influential factors in Nigeria. Cogent Business & Management 10:2.
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Ismail Khozen & Milla Sepliana Setyowati. (2023) Managing taxpayer compliance: Reflections on the drivers of willingness to pay taxes in times of crisis. Cogent Business & Management 10:2.
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