Junjung Sugiyat
Biographic Data
| ID | 7545208 |
|---|---|
| NAME | Junjung Sugiyat |
| GIVEN NAMES | Junjung |
| FAMILY NAME | Sugiyat |
| SIGNATURE | SUGIYAT J |
| ORCID | 0009-0005-9683-5700 |
| VERIFIED | Yes |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 1 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2025 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 0 |
The Religiosity of Taxpayers and the Power of Tax Authorities in Indonesian Individual Taxpayer Compliance Context
This research aims to empirically prove the influence of coercive power, legitimate power, and religiosity on tax compliance. Also, we investigate the influence of tax morale and the impact of tax morale on tax compliance in a sample context that experiences changes in tax regulations. The research sample was 199 taxpayers in Indonesia who were determined using purposive sampling. We show that tax power based on legitimacy effectively increases t…
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The Religiosity of Taxpayers and the Power of Tax Authorities in Indonesian Individual Taxpayer Compliance Context
This research aims to empirically prove the influence of coercive power, legitimate power, and religiosity on tax compliance. Also, we investigate the influence of tax morale and the impact of tax morale on tax compliance in a sample context that experiences changes in tax regulations. The research sample was 199 taxpayers in Indonesia who were determined using purposive sampling. We show that tax power based on legitimacy effectively increases t…