Sunardi, Sunardi; Damayanti, Theresia Woro; Supramono, … - In: Economies : open access journal 10 (2022) 3, pp. 1-12
This study explores the influence of financial statement audits on tax compliance directly and indirectly through access to finance, and it examines gender roles to improve tax compliance through access to finance and financial statement audits. The sample for this study consisted of 45,504...