Determinants of restaurant tax compliance: The moderating role of technology-based monitoring

Determinants of restaurant tax compliance: The moderating role of technology-based monitoring

Restaurant tax is a crucial source of funding for local government’s development activities. However, there is still very limited research that analyzes restaurant tax compliance in the context of today’s rapidly growing e-commerce. This paper is relevant because the growth of e-commerce-based resta...

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Bibliographic Details
Main Authors: Elly Asmara, Ngatno, Dwi Ratmono, Augustin Rina Herawati
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2025-06-01
Series:Public and Municipal Finance
Subjects:
e-commerce
restaurant tax
self-assessment system
tax compliance
technology-based tax monitoring
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/22319/PMF_2025_02_Asmara.pdf
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https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/22319/PMF_2025_02_Asmara.pdf

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