id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajssms-5706	Alabi, Adeyemi Wasiu ; Akintoye, Ishola Rufus 	Impact of finance act 2022 on tax compliance among SMEs in Nigeria: A primary research study	2024	12	.pdf	application/pdf	9715	463	50	Through structural equation model (SEM), it was seen that audit probability, corporate reputation, and business ownership directly influenced voluntary tax compliance, while enforced tax compliance was directly influenced by audit probability, social norms, and sanction severity. 41 © 2024 by the authors; licensee Asian Online Journal Publishing Group Asian Journal of Social Sciences and Management Studies Vol. 11, No. 3, 41-52, 2024 ISSN(E) 2313-7401/ ISSN(P) 2518-0096 DOI: 10.20448/ajssms.v11i3.5706 © 2024 by the authors; licensee Asian Online Journal Publishing Group Impact of finance act 2022 on tax compliance among SMEs in Nigeria:	cache/ajssms-5706.pdf	txt/ajssms-5706.txt