Alshira'h, Ahmad Farhan; Abdul-Jabbar, Hijattulah - In: International Journal of Islamic and Middle Eastern … 13 (2020) 3, pp. 389-415
Purpose: The purpose of this paper is to investigate the impact of tax audit, tax rate and tax penalty on sales tax compliance and examine the moderating effect of patriotism on the associations between tax audit, tax rate and tax penalty with sales tax compliance among Jordanian manufacturing...