Determinants of Factors that Influence Taxpayers to Avoid Tax Evasion

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 evasion, with stronger fairness, knowledge, and enforcement reducing the likelihood of fraud. Aims: This study aims to test and obtain empirical evidence related to the influence of tax justice, taxation system, level o