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Vitra Yozi,Sri Mulyani,Citra Sukmadilaga,Hamdi A Pertama 대한산업공학회 2019 Industrial Engineeering & Management Systems Vol.18 No.3
This study aims to prove the relationship between just implementation of taxation regulations and tax law enforcement and tax evasion rates and willingness to pay taxes in Indonesia. Data analysis using the structural equation modelling approach. The results of this study prove that (1) just implementation of tax regulations affects the level of tax evasion but does not affect taxpayer willingness to pay; (2) tax law enforcement lowers the rate of tax evasion and increases taxpayer willingness to pay; and (3) a decrease in the tax evasion rate has an impact on increasing taxpayer willingness to pay.