The Effect of Constitutional Court Decision Number 19/PUU-XX/2022 on Tax Fairness and Compliance among Business Entities in Indonesia

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The constitutional court's ruling impacts tax compliance and fairness perceptions among businesses in Indonesia.
Qualitative data from in-depth interviews highlights significant changes in tax behaviors after the court's decision.
The research employed thematic analysis to understand the legal influence on tax compliance effectively.
Findings emphasize the need for policy recommendations to enhance tax fairness and compliance in Indonesia.

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Qualitative analysis reveals effects of a legal ruling on tax fairness and compliance among business entities, suggesting vital policy implications.

Judijanto et al. (2024) studied this question.

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Qualitative analysis reveals effects of a legal ruling on tax fairness and compliance among business entities, suggesting vital policy implications.