Mega Arisia Dewi

Determinants of Factors that Influence Taxpayers to Avoid Tax Evasion

Nur Handayani, Mega Arisia Dewi & Nur Fatimatuz Zuhroh · Asian Journal of Economics, Business and Accounting · 2026

Background: Tax law enforcement plays a crucial role in ensuring effective tax collection and building a fair, transparent tax system. Factors such as tax fairness, understanding, sanctions, and system quality significantly influence taxpayers’ perceptions and behavior toward tax...