Keadilan Pajak, Pengetahuan, dan Moral Pajak terhadap Kepatuhan Wajib Pajak: Tinjauan Literatur Sistematis

Optimizing domestic tax revenue remains a critical challenge in developing countries, as reflected in persistently low tax ratios amidst the implementation of self-assessment systems. Under this self-reporting mechanism, state revenue mobilization relies heavily on voluntary compliance; however, emp