Table IV

Variable and indicators of the perception of TP on law enforcement

VariableIndicatorsNo. questions
Perception of taxpayer on law enforcement (X3)Completeness of the law that explains the rules of taxation8
 Understanding the law enforcers in shaping and applying law9
 The availability of facilities and infrastructure that support the implementation of law enforcement10
 Public awareness as the executor of the law11
 Cultural impact on law enforcement12

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