Agusti, Rosalita Rachma; Rahman, Aulia Fuad - In: Cogent business & management 10 (2023) 1, pp. 1-15
privileges or facilities. This research uncovered the importance of tax knowledge and its benefits for SMEs in terms of …, small, and medium enterprises. To meet this objective, this study analyzes (1) the effect of tax literacy on trust and power …, (2) the effect of trust and power on voluntary compliance and tax avoidance, and (3) the direct and indirect effects of …