Tax malfeasance of high net-worth individuals in Malaysia: tax audited cases

2018 ◽  
Vol 25 (1) ◽  
pp. 155-169
Author(s):  
Rasyidah Che Rosli ◽  
Lai Ming Ling ◽  
Roslani Embi
Keyword(s):  
Design Methodology ◽  
Research Model ◽  
Income Source ◽  
Content Type ◽  
Tax Rate ◽  
Net Worth ◽  
Independent Variables ◽  
Tax Professionals ◽  
Tax Audit ◽  
Inland Revenue

Purpose This paper aims to analyse the profiles of high net-worth individuals (HNWIs) who were caught for tax malfeasance during a tax audit and to examine factors that influence tax malfeasance among HNWIs in Malaysia. Design/methodology/approach This paper examined 235 HNWIs who were involved in tax malfeasance after audited by the Inland Revenue Board Malaysia from year 2009 to 2013. A research model was developed to examine the influence of four independent variables which are tax rate, level of income, source of income and taxation performed by tax professionals on tax malfeasance. Findings Multiple regression was used to test the proposed research model. The findings show that source of income and taxation performed by tax professionals influence tax malfeasance among HNWIs in Malaysia. This study also uncovers no significant relationship between tax rate and level of income with tax malfeasance of HNWIs. Originality/value This study could be the first in Malaysia that has used actual audited data in examining tax malfeasance among HNWIs. This study provides important insights not only to the Malaysian tax authorities but also to tax authorities and tax researchers in other parts of the world, given the fact that tax malfeasance of HNWIs is a prevalent and universal problem.

Convention attendance and gaming volume in South Korean casinos

2016 ◽  
Vol 7 (1) ◽  
pp. 66-80 ◽  
Author(s):  
Kristin Malek ◽  
Jungsun (Sunny) Kim
Keyword(s):  
Design Methodology ◽  
Negative Relationship ◽  
Research Model ◽  
Time Series Regression ◽  
Monthly Data ◽  
Content Type ◽  
Independent Variables ◽  
South Korean ◽  
Significant Negative Relationship ◽  
Dependent Variables

Purpose – The purpose of this paper is to advance a theoretical model by estimating the effects of convention attendance on gaming volume (both monthly coin-in and table game drop). Design/methodology/approach – Performance monthly data from two casinos in South Korea are used to test the research model. Specifically, time series regression modeling was performed on the data with the dependent variables including coin-in and table drop and the independent variables including convention attendance and hotel occupancy. Findings – The hotel occupancy variable was found to significantly increase slot coin-in at a rate of 113,603,912 KRW (approximately US$93,500) per month at Casino A. Interestingly, this variable had a significant negative relationship with coin-in per month at Casino B. Meanwhile, the hotel occupancy variable failed to produce any significant effect in the table drop model at both casinos. The convention attendance variable also had no significant effect on both coin-in and table drop at both casinos. Originality/value – This research represents the first attempt to empirically examine the effects of convention attendance on gaming revenues in Asian markets.

Cash economy: tax evasion amongst SMEs in Malaysia

2016 ◽  
Vol 23 (4) ◽  
pp. 974-986 ◽  
Author(s):  
Azhar Mohamad ◽  
Mohd Hasrol Zakaria ◽  
Zarinah Hamid
Keyword(s):  
Tax Evasion ◽  
Design Methodology ◽  
Content Type ◽  
Audit Data ◽  
Tax Returns ◽  
Tax Audit ◽  
Inland Revenue ◽  
Cash Economy ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this study is to investigate the relationship between tax evasion and certain demographic factors such as location, engagement of tax agent, size and type of small- and medium-sized enterprises (SMEs) industry in Malaysia. Design/methodology/approach In this study, using proprietary tax audit data from the Inland Revenue Board of Malaysia (IRBM) on the 2011 tax returns of SMEs, the authors run a multiple regression analysis to examine the impact of location, agent, type of industry, size of enterprise and type of tax evasion on SMEs’ tax evasion in Malaysia. Findings The authors find that tax evasion among SMEs in Malaysia is the highest when the business is located in a suburban environment and has no tax agent. Tax evasion is also influenced by the size of the SME (micro or medium). Originality/value This study gives insight that the IRBM can use to aid its collection department in profiling SMEs that have a higher tendency to evade paying tax.

Online viewers’ choices over advertisement number and duration

2020 ◽  
Vol 14 (2) ◽  
pp. 215-238
Author(s):  
Stephen Nettelhorst ◽  
Laura Brannon ◽  
Angela Rose ◽  
Whitney Whitaker
Keyword(s):  
Exposure Time ◽  
Design Methodology ◽  
Persuasive Messages ◽  
Content Type ◽  
Independent Variables ◽  
Research Designs ◽  
Total Exposure Time ◽  
Online Simulations ◽  
Independent Variable ◽  
Two Independent Variables

Purpose The purpose of this study is to investigate online viewers’ preferences concerning the number and duration of video advertisements to watch during commercial breaks. The goal of the investigations was to assess whether online viewers preferred watching a fewer number of advertisements with longer durations or a greater number of advertisements with shorter durations. Design/methodology/approach Two studies used experimental research designs to assess viewers’ preferences regarding advertisements. These designs used two independent variables and one dependent variable. The first independent variable manipulated the type of choice options given to online viewers (e.g. one 60 s or two 30 s advertisements). The second independent variable manipulated when the choice was given to online viewers (i.e. at the beginning of the viewing experience or in the middle of the experience). The dependent variable measured viewers’ choices concerning their preferred advertisement option. Findings The results across both studies found that participants made choices that minimized total advertisement exposure time when possible. When minimizing total exposure time was not possible, participants made choices that minimized the number of exposures instead. Originality/value These investigations extend the literature on advertisement choice by examining online viewers’ preferences about the format of their advertising experience rather than the content of the persuasive messages themselves. In addition, these investigations provide value by investigating viewers’ responses to stimuli within realistic online simulations rather than abstract hypotheticals.

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.

Dissatisfaction toward O2O websites: expectation disconfirmation and justice perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tong Che ◽  
Meng Ji ◽  
Xiabing Zheng ◽  
Bo Feng
Keyword(s):  
Design Methodology ◽  
Research Model ◽  
Justice Theory ◽  
Content Type ◽  
Customer Complaints ◽  
Justice Perception ◽  
Consumer Dissatisfaction ◽  
Expectation Disconfirmation ◽  
Survey Responses ◽  
Service Managers

PurposeThe online-to-offline (O2O) business is developing rapidly and is highly popular in many countries. Nevertheless, O2O suffers from a large number of customer complaints that result in consumer loss. Focusing on the O2O context, this study integrates expectation disconfirmation theory (EDT) and justice theory to investigate consumers' dissatisfaction toward O2O websites.Design/methodology/approachA research model was proposed and tested using 329 survey responses.FindingsResults show that the identified website disconfirmation and offline service disconfirmation could lead to consumer dissatisfaction. Importantly, the impacts of disconfirmation factors are contingent upon the justice perception of consumers. When a transaction is perceived as unfair, website disconfirmation arouses a higher level of dissatisfaction, and the negative emotions could transfer from O2O and damage the website's reputation.Originality/valueThis study explores the continuance intentions of customers toward O2O websites from a dissatisfaction perspective, with insights for future service studies and O2O service managers.

Copa America: a resource-based theory of football talent

2019 ◽  
Vol 25 (3/4) ◽  
pp. 176-191
Author(s):  
Peter Omondi-Ochieng
Keyword(s):  
Logistic Regression ◽  
Design Methodology ◽  
Binary Logistic Regression ◽  
Content Type ◽  
Independent Variables ◽  
Football Team ◽  
Practical Implications ◽  
Resource Based Theory

Purpose Guided by the resource-based theory, the purpose of this study was to predict the role of football talent in the Federation Internationale de Football Association (FIFA) rankings of the men’s national football teams in the Copa America zone. Design/methodology/approach The study used archival data of Copa American national football teams. The dependent variable was FIFA rankings, and the independent variables were football talent (measured by the stocks of amateur footballers, professional footballers and football officials). Statistical analysis was performed using Kendall tau statistic and binary logistic regression. Findings The binary logistic regression results indicated that FIFA rankings were statistically and significantly associated with the stock of football officials and professional footballers – but not amateur footballers. The predictive model explained 80 per cent of the variance. Research limitations/implications The study focused exclusively on the stock of football talent in each nation, and not alternative determinants of national football team competitiveness as economic power and quality of professional football leagues, among others. Practical implications The stocks of professional footballers and football officials are valuable sources of competitive advantage (CA) in national football team rankings. Originality/value The study highlighted the uniqueness and distinctiveness of a nation possessing large stocks of professional footballers which can boost the CA and rankings of Copa American national football teams.

A mediator of consumers' willingness to pay for halal logistics

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dg Ku Zunaidah Ag Majid ◽  
Suhaila Abdul Hanan ◽  
Hazlinda Hassan
Keyword(s):  
Willingness To Pay ◽  
Empirical Research ◽  
Significant Influence ◽  
Design Methodology ◽  
Direct Relationship ◽  
Content Type ◽  
Independent Variables ◽  
Survey Questions ◽  
Increasing Demand

PurposeThe halal industry has been growing in recent years, seeing an increasing demand for halal products from both Muslim and non-Muslim consumers and acknowledging that halal is a universal concept accepted by both Muslim and non-Muslim societies. Service-related providers, such as logistics, could influence the demand for halal products by consumers. This paper aims to investigate the factors that influence consumers' willingness to pay (WTP) for halal logistics among young non-Muslim adults.Design/methodology/approachA set of survey questions were distributed to young non-Muslim adults and 280 questionnaires were analysed.FindingsThe results indicate that three independent variables had a direct relationship and significant influence on the WTP for halal logistics among non-Muslim consumers. These variables are concern on halal, knowledge about halal and perception of halal logistics. Meanwhile, the awareness of halal logistics significantly influenced the consumers' WTP for halal logistics, provided that it was mediated by the perception of halal logistics.Originality/valueGiven the gap in research on halal logistics and WTP, this paper presents a consolidated examination of this subject, particularly the WTP of young non-Muslim adults. Furthermore, by including the perception of halal logistics as a mediator, this study leverages the halal logistics knowledge to a new level, thus deepening the understanding of this topic and contributing additional knowledge. This study also presents some opportunities for future empirical research.

E-commerce trading activity and the SME sector: an FSB perspective

2013 ◽  
Vol 20 (4) ◽  
pp. 866-888 ◽  
Author(s):  
David Pickernell ◽  
Paul Jones ◽  
Gary Packham ◽  
Brychan Thomas ◽  
Gareth White ◽  
...  
Keyword(s):  
Public Sector ◽  
Small Businesses ◽  
Design Methodology ◽  
Public Procurement ◽  
Content Type ◽  
Independent Variables ◽  
High Knowledge ◽  
Ict Development ◽  
The University ◽  
Trading Behaviour

Purpose – This study aims to examine e-commerce within UK small and medium sized enterprises (SMEs). More specifically, it seeks to explore associations between e-commerce and internal and external antecedents including trading behaviour, owner/manager characteristics, innovation, public sector involvement, business advice and finance sources. Design/methodology/approach – An 8,500+ sample derived from the 2008 UK Federation of Small Businesses survey was utilised. An OLS regression equation was generated where the percentage of sales made using e-commerce constituted the dependent variable. Independent variables were constructed for several sets of factors including innovation, business advice and sources of finance, as well as a range of owner and SME typology variables. Findings – The results suggest that e-commerce is more strongly apparent in SMEs started from scratch and where they were involved in basic or high knowledge services or the tourist trade. SMEs undertaking e-commerce were also associated with innovation in the form of copyright, as well as public procurement with local authorities and the university sector. Specific business advice in the form of capacity, family and suppliers was also associated with e-commerce trading. Research limitations/implications – These results have implications for SMEs and public sector stakeholders. SMEs must recognise the importance of several potential antecedents such as intellectual property rights, specific business advice and finance to encourage e-commerce. Moreover, it was apparent that certain SME characteristics, namely locality and trading behaviour, were associated with effective e-commerce. Originality/value – This study will be of value to academia, SMEs and key public sector stakeholders in the formulation of policy for ICT development.

How social influence and personality affect users’ social network fatigue and discontinuance behavior

2018 ◽  
Vol 70 (4) ◽  
pp. 344-366 ◽  
Author(s):  
Sajad Shokouhyar ◽  
Seyed Hossein Siadat ◽  
Mojde Khazeni Razavi
Keyword(s):  
Social Network ◽  
Social Influence ◽  
Least Squares ◽  
Design Methodology ◽  
Least Squares Method ◽  
Social Network Sites ◽  
Research Model ◽  
Content Type ◽  
Partial Least Squares Method ◽  
Practical Implications

Purpose The purpose of this paper is to focus on understanding how social influence and personality of individuals differentiate between users’ social network fatigue and discontinuance behavior. Furthermore, the most common discontinuance behavior among users was investigated. Design/methodology/approach The research model was tested with the data from 163 Instagram users based on online and offline surveys. The partial least squares method was used to test the proposed hypotheses of this study. Findings The results indicate that social influence affects users’ discontinuance behavior and social network fatigue. Social network fatigue is greater in users with higher reported social influence compared to those with a lower one. Moreover, in response to social network fatigue, users prefer to keep their activities under control instead of switching to alternative social network sites (SNSs) or a short break in social network activities. Practical implications By achieving a better understanding of users’ feeling and behaviors, social network providers may codify their strategies more efficiently. Originality/value The study is novel in exploring users’ SNS fatigue and their discontinuance behavior by integrating social influence and personality. The authors defined a new concept of effect of social influence on social network fatigue. Additionally, the authors examined which discontinuance behaviors in individuals were more prevalent.

scholarly journals Is consumption-Laffer curve hump-shaped? The VAT evasion channel

2018 ◽  
Vol 45 (3) ◽  
pp. 598-609
Author(s):  
Aleksandar Vasilev
Keyword(s):  
Design Methodology ◽  
Government Expenditure ◽  
Tax Revenue ◽  
Consumption Tax ◽  
Free Lunch ◽  
Content Type ◽  
Tax Rate ◽  
The Public ◽  
Laffer Curve ◽  
Practical Implications

Purpose The purpose of this paper is to show a standard RBC model, when augmented with a VAT evasion channel, where evasion depends on the consumption tax rate, can produce a hump-shaped consumption-Laffer curve. Design/methodology/approach The methodology is in the spirit of modern quantitative macroeconomic literature. Findings The model with VAT evasion can generate a peaking consumption tax revenue curve, which is a little discussed result in the taxation literature. Research limitations/implications The paper contributes to the public finance literature by providing evidence for the importance of the evasion mechanism, while at the same time adding to the debate about the existence of a peak tax rate for consumption tax revenue. Practical implications Contrary to popular belief, raising VAT rate as a cheap way (being a tax on demand) to finance government expenditure, is still not a free lunch, and raising the rate, especially in a country with substantial VAT evasion, quickly leads to a drop in the revenue associated with that category. Originality/value This is the first study that provides a tractable model of VAT evasion, and a setup where consumption tax revenue curve is peaking.

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