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N. H. Alwi, B. N. A. Khan, and Z. Osman, “INTENTION TO PARTICIPATE IN TAX EVASION: A SURVEY OF ACCOUNTING AND NON-ACCOUNTING BACKGROUND EMPLOYEES: Received: 14th February 2023; Revised: 16th June 2023, 22nd June 2023; Accepted: 24th June 2023”, pijss, vol. 9, no. 2, pp. 133–148, Aug. 2023.