Herma Wiharno

The Influence of Tax Knowledge and Perception of Taxation on the Voluntary Disclosure Program and Its Implications for Taxpayer Reporting (An Empirical Study on Individual Taxpayers Registered at KPP Pratama Kuningan)

Nur’Alifa Gustiyani, Herma Wiharno & Rizki Indrawan · Asian Journal of Economics, Business and Accounting · 2025

Objective: This research aims to analize the influence of tax knowledge and tax perception on taxpayer reporting, with the voluntary disclosure program (VDP) as an intervening variable. Study Design: This study consists of individual taxpayers registered at the Tax Service Office...