Ya’u, A., N. Saad, and A. Mas’ud. “Effect of Tax Rates, Penalty Rate, Detection Probability, Cost of Compliance, Royalty Rates, Environmental Regulations, and Petroleum Profit Tax Compliance the Moderating Role of Trust in Government: A Conceptual Framework”. Journal of Business Management and Accounting, vol. 9, no. 2, Dec. 2019, pp. 71-92, doi:10.32890/jbma2019.9.2.8720.