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  1. 1
    Bribery in tax audit-an exploratory study in Indonesia
    by Nurul Ratriningtyas,
    Published 2014
    “...Indonesia as one of the developing countries has a Tax-to-GDP ratio around 12%, which...”
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  2. 2
    Determinants of tax compliance behaviour of SMEs in Nigeria : the moderating role of perceived service orientation and perceived corruption
    by Augustine, Ayuba
    Published 2016
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