Determinants of Tax Evasion in the Perspective of Enforcement, Psychology, Trust, and Services
Determinants of Tax Evasion in the Perspective of Enforcement, Psychology, Trust, and Services
Astri Warih Anjarwi Sutrisno T Zaki Baridwan Syaiful Iqbal Brawijaya University, Malang, IndonesiaAstri Warih Anjarwi, currently a doctoral candidate in Accounting at Brawijaya University since 2021, holds both bachelor’s and master’s degrees in Accounting from the same institution. Her research concentrates on tax administration, particularly in the realm of tax evasion.Sutrisno T, is a Professor specializing in Financial Accounting at Brawijaya University. He earned his bachelor’s degree from Brawijaya University and his master’s and doctoral degrees in Accounting from Gadjah Mada University.Zaki Baridwan, an alumnus of Brawijaya University, earned his bachelor’s degree in Accounting there before pursuing his master’s degree at Gajahmada University. He currently serves as a Doctor of Accounting at Brawijaya University.Syaiful Iqbal, a graduate of Gajahmada University, completed his bachelor’s degree in Accounting at Brawijaya University before attaining his master’s degree at Gajahmada University. He now holds a doctoral degree in Accounting.