scholarly journals Shaming of Tax Evaders: Empirical Evidence on Perceptions of Retributive Justice and Tax Compliance Intentions

2022 ◽  
Author(s):  
Oliver Nnamdi Okafor
Keyword(s):  
Tax Compliance ◽  
Retributive Justice ◽  
Theory And Practice ◽  
Third Party ◽  
Tax Enforcement ◽  
Persuasive Communications ◽  
Normative Appeals ◽  
Naming And Shaming ◽  
Message Learning ◽  
Positive Effect

AbstractAlthough naming-and-shaming (shaming) is a commonly used tax enforcement mechanism, little is known about the efficacy of shaming tax evaders. Through two experiments, this study examines the effects of shaming tax evaders on third-party observers’ perceptions of retributive justice and tax compliance intentions, and whether the salience of persuasion of observers moderates these relationships. Based on insights from defiance theory, the message learning model, and persuasive communications, this study predicts and finds that shaming evaders increases observers’ tax compliance intentions. Furthermore, the results show that higher persuasion, which includes sanction and normative appeals, affects observers’ tax compliance intentions. This study also suggests that shaming has a positive effect on perceptions of retributive justice. Importantly, the results reveal that perceptions of retributive justice in shaming punishment mediate the effect of shaming on tax compliance intentions. The implications for theory and practice are discussed.

scholarly journals The Justice of Tax Amnesty and Tax Compliance: Empirical Study in Indonesia

2020 ◽  
Vol 11 (6) ◽  
pp. 116
Author(s):  
Nur Sayidah ◽  
Sri Suryaningsum ◽  
Sri Luna Murdianingrum ◽  
Aminullah Assagaf ◽  
Hadi Sugiyanto
Keyword(s):  
Tax Compliance ◽  
Retributive Justice ◽  
Regression Coefficients ◽  
Significant Positive Effect ◽  
Likert Scales ◽  
Significance Level ◽  
Independent Variables ◽  
Tax Amnesty ◽  
Strongly Agree ◽  
Positive Effect

The purpose of this article is to examine the effect of perceptions of justice in tax amnesties on post-amnesty tax compliance. The independent variables employed were distributive justice, procedural justice, and retributive justice, and the dependent variable is tax compliance. Measurement of the variables was based on five Likert scales, from (1) Strongly Disagree to (5) Strongly Agree. The results of the multiple regression analysis of 133 questionnaire answers indicate that tax amnesty justice has a significant positive effect on post-amnesty tax compliance. The variables of tax justice that have a positive effect on tax compliance are procedural and retributive justice, with regression coefficients of 0.248 and 0.237 respectively, at a significance level of 0.00. A fairer tax amnesty policy will improve tax compliance after the amnesty period. The tax authorities need to make improvements to create a more equitable tax amnesty policy in the future.

Moderating role of patriotism on sales tax compliance among Jordanian SMEs

2020 ◽  
Vol 13 (3) ◽  
pp. 389-415 ◽  
Author(s):  
Ahmad Farhan Alshira'h ◽  
Hijattulah Abdul-Jabbar
Keyword(s):  
Tax Compliance ◽  
Arab Countries ◽  
Moderating Effect ◽  
Theory And Practice ◽  
Sales Tax ◽  
Deterrence Theory ◽  
Content Type ◽  
Tax Rate ◽  
Tax Audit ◽  
The Impact

Purpose The purpose of this paper is to investigate the impact of tax audit, tax rate and tax penalty on sales tax compliance and examine the moderating effect of patriotism on the associations between tax audit, tax rate and tax penalty with sales tax compliance among Jordanian manufacturing small- and medium-sized enterprises (SMEs). Design/methodology/approach In this study, 660 questionnaires were distributed by using systematic random sampling to manufacturing SMEs in Jordan, after which a total of 385 useable questionnaires were deemed suitable for analysis. Partial least squares structural equation modelling (PLS-SEM) was used to validate the measurement model and structural model and the predictive relevance of the study’s model. Findings The findings showed that tax audit and tax penalty were positively associated with the level of sales tax compliance, whereas tax rate was insignificantly associated with sales tax compliance. They also demonstrated the moderating significant effect of patriotism on the relationship between tax penalty, tax audit and tax rate with sales tax compliance. Research limitations/implications Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen eligible SMEs to comply to further boost their sales collections. Originality/value This study extends the deterrence theory in the context of sales tax compliance by proposing the moderating effect of patriotism in the deterrence theory on sales tax compliance among SMEs. Moreover, the suitability for the use of PLS-SEM as a statistical tool in investigating the extended deterrence theory with patriotism as a moderating variable as well as its implications for theory and practice was also discussed.

PENGARUH SELF ASSESSMENT SYSTEM DAN SISTEM INFORMASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

2017 ◽  
Vol 13 (1) ◽  
pp. 31
Author(s):  
Endang Satyawati ◽  
Mardanung Patmo Cahjono
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Tax Compliance ◽  
Assessment System ◽  
The Self ◽  
Analysis Tool ◽  
Self Assessment ◽  
Independent Variables ◽  
Tax Payers ◽  
Positive Effect

Taxes are a financial source for state revenues, so that the tax authorities as the tax collector must perform outreach to tax payers and improve tax compliance. This study aims to determine the effect of the self-assessment system and the information system of taxation on tax payer compliance. The analysis tool used regression analysis to examine the effect of independent variables on the dependent variable. The result of research that the self-assessment system and the information system of taxation positive effect on tax compliance. The study is expected to contributed positively both to the tax office and can be used as a reference for further research.Keywords: self-assessment system, the information system of taxation, and tax compliancePajak adalah sumber keuangan untuk penerimaan negara, sehingga otoritas pajak sebagai pemungut pajak harus melakukan penjangkauan ke wajib pajak dan memperbaiki kepatuhan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh sistem self-assessment dan sistem informasi perpajakan terhadap kepatuhan wajib pajak. Alat analisis yang digunakan adalah analisis regresi untuk menguji pengaruh variabel bebas terhadap variabel dependen. Hasil penelitian bahwa sistem self-assessment dan sistem informasi perpajakan berpengaruh positif terhadap kepatuhan pajak. Penelitian ini diharapkan dapat memberikan kontribusi positif baik terhadap kantor pajak maupun dapat dijadikan referensi untuk penelitian lebih lanjut.Kata kunci: sistem asesmen diri, sistem informasi perpajakan, dan kepatuhan pajak

scholarly journals ANALISIS PENGARUH PERSEPSI KUALITAS PELAYANAN DAN PERCEIVED VALUE TERHADAP KEPUASAN RELIGIUS UNTUK MENINGKATKAN MINAT MENABUNG ULANG (Studi Pada BNI Syariah Semarang)

2016 ◽  
Vol 13 (1) ◽  
pp. 14
Author(s):  
Hibba Al Kanzu ◽  
Harry Soesanto
Keyword(s):  
Service Quality ◽  
Perceived Value ◽  
Third Party ◽  
Islamic Banking ◽  
Repurchase Intention ◽  
Perceived Service Quality ◽  
Data Analyst ◽  
Regression Test ◽  
Independent Variable ◽  
Positive Effect

The problem in this research is a decrease in the amount of third party funds (savings)are decreased and the high number of closing the savings account of Islamic banking.This research aims to test the power of perceived service quality and perceived value toreligious satisfaction to improve consumer resaving interest in an Islamic Banking insemarang (study in BNI Syariah). This study using three independent variable isperceived service quality and perceived value , variable resaving intention consumer as adependent variable and variable religious satisfaction as intervening.A method of this research technique using probability sample that is random samplingand clusters of sampling to sample as many as 100 of respondents in the middle class andover who had bought an apartment in semarang .A method of data analyst using atechnique double regression analysis , the analysis includes: test the validity of , a test ofreliability , test the assumption of the classics , linear regression test doublet test , test f ,test the coefficients determined and test sobel.The results show significant and positive effect perceived service quality to religioussatisfaction and resaving intention, significant and positive effect perceived value toreligious satisfaction and repurchase intention, and then significant and positive effectreligious satisfaction to repurchase intention.Keywords : Perceived Service Quality, Perceived Value, Religious Satisfaction,Repurchase Intention.

scholarly journals Investigating Organizational Commitment as the Outcome of Job Satisfaction: A Study of Banking Sector of Pakistan

2012 ◽  
Vol 2 (4) ◽  
pp. 146 ◽  
Author(s):  
Maryam Saeed Hashmi ◽  
Dr. Imran Haider Naqvi
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Banking Sector ◽  
Theory And Practice ◽  
Descriptive Statistics ◽  
Sample Characteristics ◽  
Intrinsic Job Satisfaction ◽  
The Relationship ◽  
Positive Effect

This study aims to elaborate the role of job satisfaction in committing employees with organization. This study tested the effect of both components of job satisfaction (intrinsic and extrinsic) of on organizational commitment in banking sector of Pakistan. Data was gathered from employees working in banks of Pakistan. The study has uses descriptive statistics (mean and standard deviation) to identify sample characteristics and inferential statistics (multiple linear regression) to find out the relationship between variables. Results showed the significant and positive effect of both components of job satisfaction on organizational commitment. This study is a contribution to theory and practice with an increased understanding on importance of job satisfaction in committing the employees with the organization.   Keywords: Intrinsic Job Satisfaction, Extrinsic Job Satisfaction, Organizational Commitment  

scholarly journals Pengaruh Kualitas Layanan dan Keadilan Terhadap Kepatuhan Wajib Pajak Dengan Kepuasan Sebagai Variabel Mediasi

2020 ◽  
Vol 10 (2) ◽  
pp. 149-158
Author(s):  
Eka Febriani ◽  
Norra Isnasia Rahayu
Keyword(s):  
Service Quality ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Probability Method ◽  
Significant Positive Effect ◽  
Mediating Role ◽  
Convenience Sampling ◽  
Positive Effect

This study aims to examine the effect of service quality and fairness on taxpayer compliance and the mediating role of satisfaction in the effect of service quality and fairness on taxpayer compliance. The population of this research is individual local taxpayers in Samarinda. The sample of this study is 164 respondents selected using non probability method with convenience sampling technique. This study uses primary data obtained from seven-scale Likert questionnaires. The data were analyzed using path analysis in SPSS. The results of this study show that, first, service quality has a significant positive effect on satisfaction and taxpayer compliance; second, fairness has an insignificant effect on satisfaction and taxpayer compliance; third, satisfaction has a significant positive effect on taxpayer compliance; fourth, service quality has a significant positive effect on taxpayer compliance mediated by satisfaction; fifth, mediated by satisfaction, fairness has no significant effect on tax compliance.

scholarly journals PENGARUH RELIGIOSITY DAN LINGKUNGAN TERHADAP KEPATUHAN PAJAK ORANG PRIBADI DI SURABAYA

2020 ◽  
Vol 3 (2) ◽  
pp. 29-35
Author(s):  
Ria Dewi Ambarwati ◽  
Nur Farida Liyana
Keyword(s):  
Regression Analysis ◽  
Environmental Influence ◽  
Environmental Influences ◽  
Tax Compliance ◽  
Positive Influence ◽  
Religious Organizations ◽  
Religious Leaders ◽  
Significant Positive Effect ◽  
Referent Group ◽  
Positive Effect

Religiosity and environmental influences (group references) are two things that are believed to have a positive influence on tax compliance. This has been proven by previous studies focusing on the determinants of tax compliance. For this reason, this study will conduct a survey of 300 individual taxpayers in Surabaya to see whether there is an influence of religiosity and environmental influence on a person's decision to comply with tax rules. For this reason, a regression analysis was conducted and it was found that there was a significant positive effect between the level of religiosity and the influence of the environment (referent group) on tax compliance. This means that the more religious a person is, the more chance he will obey the tax rules. Likewise, a person's chances of complying with taxes will increase if one's environment is also compliant with taxes. For this reason, DGT needs to collaborate with religious organizations, religious leaders and communities to be able to voice the importance of taxes and the need for compliance with tax regulations. Kereligiusan seseorang dan pengaruh lingkungan (referensi kelompok) merupakan dua hal yang dipercaya memiliki pengaruh positif terhadap kepatuhan pajak. Hal ini telah dibuktikan oleh penelitian-penelitian tedahulu yang berfokus kepada faktor penentu kepatuhan pajak. Untuk itu di penelitian ini akan dilakukan survey kepada 300 Wajib Pajak orang pribadi di Surabaya untuk   melihat apakah ada pengaruh religiusitas dan pengaruh lingkungan kepada keputusan seseorang untuk patuh terhadap aturan perpajakan. Untuk itu dilakukan analisis regresi dan diperoleh bahwa benar terdapat pengaruh positif signifikan antara tingkat religiustas (religiosity) dan pengaruh lingkungan (referent group) terhadap kepatuhan pajak (tax compliance). Hal ini berarti semakin religious seseorang maka peluang dia untuk patuh terhadap aturan pajak semakin tinggi. Demikian pula bahwa peluang seseorang untuk patuh terhadap pajak akan meningkat jika lingkungan seseorang tersebut juga patuh terhadap pajak. Untuk itu DJP perlu untuk melakukan kerjasama denga organisasi keagamaan, tokoh agama dan komunitas-komunitas untuk dapat menyuarakan pentingnya pajak dan perlunya kepatuhan terhadap aturan perpajakan.

Eco-labelling brand strategy

2014 ◽  
Vol 26 (4) ◽  
pp. 305-329 ◽  
Author(s):  
Sihem Dekhili ◽  
Mohamed Akli Achabou
Keyword(s):  
Interaction Effect ◽  
Consumer Preference ◽  
Third Party ◽  
Future Research ◽  
Brand Strategy ◽  
Content Type ◽  
Branded Product ◽  
Positive Effect ◽  
Practical Implications ◽  
Insight Into

Purpose – The purpose of this paper is to explore consumers’ preference for responsible labels in the specific case of well-known brands. The research examines the propensity of consumers to consider self-declarations carried out by the company itself in comparison with independent certifications organised by an external third party. Design/methodology/approach – An empirical study involving 134 French consumers by means of a conjoint analysis method was conducted, and the case of Nespresso coffee was tested. Findings – The results show that self-declaration (Nespresso AAA Sustainable Quality) positively influences consumer preference. Moreover, this positive effect is equivalent to that of independent certification (Fair Trade Max Havelaar). Research limitations/implications – This study’s contribution gives a better insight into the consumers’ response to eco-labelling. It suggests the existence of an interaction effect between the brand and the responsible label. But, a future research needs to be conducted to gain better understanding of this interaction effect. Practical implications – The results suggest that a strategy of promoting a well-known branded product based on self-declaration would be effective. They offer additional insights to managers on the eco-labels’ efficiency. Originality/value – Contrary to the literature which suggests the superiority of the effect of certifications organised by a third party, this research shows that this finding is not valuable in the case of a well-known brand. Self-declaration may be preferred by consumers in the same way as independent certification. This research is one of the rare research to stress the need to consider brand when exploring eco-labelling issue.

scholarly journals Casting a Wider Tax Net: Experimental Evidence from Costa Rica

2019 ◽  
Vol 11 (3) ◽  
pp. 55-87 ◽  
Author(s):  
Anne Brockmeyer ◽  
Spencer Smith ◽  
Marco Hernandez ◽  
Stewart Kettle
Keyword(s):  
Developing Countries ◽  
Costa Rica ◽  
Experimental Evidence ◽  
Third Party ◽  
Randomized Experiment ◽  
Intermediate Form ◽  
Tax Enforcement ◽  
Important Intermediate ◽  
Payment Rate ◽  
Tax Filing

The majority of firms in developing countries are informal, yet even among registered firms, tax filing rates are low. We argue that non-filing of taxes among registered firms constitutes an important intermediate form of informality, which can be tackled cost-effectively. Using a randomized experiment in Costa Rica, we show that credible enforcement emails increased the tax payment rate (amount) by 3.4  p.p. (US$15) among previously non-filing firms. Emails that highlight third-party reports of a firm’s transactions further increased compliance. The effect persisted over two years, and treated firms became more likely to report transactions with other firms, facilitating future tax enforcement. (JEL H25, H26, K34, O17)

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