Sunardi, Sunardi; Damayanti, Theresia Woro; Supramono, … - In: Economies 10 (2022) 3, pp. 1-12
This study explores the influence of financial statement audits on tax compliance directly and indirectly through … audits. The sample for this study consisted of 45,504 businesses located in developing countries, as determined by The World … audits, access to finance, and the gender of firm managers into a model to predict how firms comply with their tax …