658.3 Personnel management (human resource management) Accounting System Amanah Buyers Compliance Culture E-Commerce E-Invoices Effectiveness Efficiency Fathonah Good Corporate Governance Himayah Human Resources Competence Imported Goods Individualism Kinerja Individu Masculinity Motivation Power Distance Quality of Financial Reports Religiosity Shiddiq Social Norms Tabliqh Tax Tax Fraud Tax Obligation Taxable Enterpreneur Taxation Sanction Taxpayer awareness UMKM Uncertainty Avoidance