scholarly journals Compliance behaviour from the holistic human nature perspective

2020 ◽  
Vol 11 (5) ◽  
pp. 1145-1158
Author(s):  
Fidiana Fidiana
Keyword(s):  
Human Nature ◽  
Tax Compliance ◽  
The State ◽  
Religious Values ◽  
Research Approach ◽  
Spiritual Values ◽  
Content Type ◽  
Study Results ◽  
Tax Payments ◽  
Compliance Behaviour

Purpose Previous studies on tax compliance have not internally failed to consider why individuals avoid tax payments. The purpose of this paper is to explore the compliance behaviour of Indonesian taxpayers from holistic human nature perspectives including their rational, social and spiritual values. Design/methodology/approach This paper adopts the tabayyun approach, an interpretive conceptualised methodology using Islamic knowledge to explore taxpayers' rational, social and spiritual realities. Findings Tax compliance is influenced by holistic factors: personal economic rational, social consensus and spiritual beliefs. Rational taxpayers distrust tax authority and see tax payments as an economic decision (i.e. costs and benefits) that reduces/increases wealth. So, they tend to avoid or reconfigure payments. Opposite to economic rationally is the societal pressure upon taxpayers to converge to being an acceptable citizen with legitimate businesses. Under this view, no mistrust against tax authority exists. As for the spiritual factor, tax payments are seen as religious duties like zakat that ought to be paid for achieving spiritual alleviation. Research limitations/implications Due to the research approach, this study results may lack generalisation. Future research can expand broader understanding of religious belief in corporation with compliance behaviour. Practical implications In the tax policy context, this study recommends to take into consideration religious levy being included in the tax system. This study also argues substituting tax with zakat. In Indonesia, religious levy takes more essential roles in the spiritual domain rather than economical domain. Social implications It is difficult to expect tax compliance to be an internal compliance because the source of the command is of an external origin. It is considered as a new concept of wealth distribution that comes from an internal attribute. For states that have religious population as Indonesia, religious values become communal bonds that more dominantly form self-identity at both physical and mental levels. Hence, it is very essential for the state to consider the inclusion of religious values or teachings to the regulation, if the state wants such regulation to be adhered significantly by people. The collection instrument whose bonds originated in religious moral/spiritual values can raise the awareness and compliance voluntarily because the command source is internal and autonomous. Originality/value This study fills the gaps in the taxation literature by incorporating a spiritual perspective, instead of rational and social domains.

Taxpayer behavioural factors influencing entrenched tax gaps

2021 ◽  
Author(s):  
◽  
Divakaran Reddy
Keyword(s):  
Meta Analysis ◽  
Tax Compliance ◽  
Public Trust ◽  
Accurate Estimate ◽  
Research Approach ◽  
International Studies ◽  
Tax Revenues ◽  
Study Results ◽  
The Government ◽  
Tax Noncompliance

Tax compliance is the willingness of taxpayers to obey tax rules of a nation, whilst tax noncompliance is the unwilling behaviour of citizens to act under tax regulations. Taxpayer compliance enables the government to collect tax revenues, which is one of the most important sources of government income. Altering the non-compliant behaviour of citizens is an important barometer for increasing tax revenues that contribute to the socio-economic development of a nation. Numerous quondam studies have been conducted strikingly in the past few decades on taxpayer compliance. However, there is a dearth of sufficient research currently on tax noncompliance behaviour. Moreover, the phenomenon of tax noncompliance has limited exploration from the vantage point of meta-analysis of primary research studies conducted, focussing on interrogating, and systematically categorising their results. Resultantly, the purpose of this study was to examine the previously related primary studies to determine those factors that have been judged to have influenced the tax compliance behaviour of citizens. This study has adopted the quantitative research approach and followed the preferred reporting items for systematic review (PRISMA) method and meta-analysis to provide an accurate estimate of the relationship that exists in a population of relevant tax noncompliance behavioural studies. The population comprised of 45 international studies conducted between the period 2015 to 2020 is selected for analysis. The study results indicate that the quality of tax administration systems and public trust in institutional governance are factors that have influenced taxpayer compliance positively. Poor government accountability mechanisms entrenched tax gaps, and developing public trust in government institutions were found to be universal to promote voluntary taxpayer compliance. This study has contributed significantly to the open discussion on tax compliance among researchers, governments, and businesses.

Constraints and limitations of concrete 3D printing in architecture

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chien-Ho Ko
Keyword(s):  
3D Printing ◽  
Manufacturing Process ◽  
Computer Aided Design ◽  
Research Approach ◽  
Layer By Layer ◽  
Content Type ◽  
Improve Design ◽  
Study Results ◽  
Computer Aided ◽  
Property Control

Purpose Additive manufacturing of concrete (AMoC) is an emerging technology for constructing buildings. However, due to the nature of the concrete property and constructing buildings in layers, constraints and limitations are encountered while applying AMoC in architecture. This paper aims to analyze the constraints and limitations that may be encountered while using AMoC in architecture. Design/methodology/approach A descriptive research approach is used to conduct this study. First, basic notions of AMoC are introduced. Then, challenges of AMoC, including hardware, material property, control and design, are addressed. Finally, strategies that may be used to overcome the challenges are discussed. Findings Factors influencing the success of AMoC include hardware, material, control methods, manufacturing process and design. Considering these issues in the early design phase is crucial to achieving a successful computer-aided design (CAD)/computer-aided manufacturing (CAM) integration to bring CAD and CAM benefits into the architecture industry. Originality/value In three-dimensional (3D) printing, objects are constructed layer by layer. Printing results are thus affected by the additive method (such as toolpath) and material properties (such as tensile strength and slump). Although previous studies attempt to improve AMoC, most of them focus on the manufacturing process. However, a successful application of AMoC in architecture needs to consider the possible constraints and limitations of concrete 3D printing. So far, research on the potential challenges of applying AMoC in architecture from a building lifecycle perspective is still limited. The study results of this study could be used to improve design and construction while applying AMoC in architecture.

scholarly journals An empirical analysis of construction organisations’ competitive strategies and performance

2015 ◽  
Vol 5 (4) ◽  
pp. 417-431 ◽  
Author(s):  
Luqman Oyekunle Oyewobi ◽  
Abimbola Oluwakemi Windapo ◽  
Rotimi Olabode Bamidele James
Keyword(s):  
South Africa ◽  
Financial Performance ◽  
Chief Executive Officers ◽  
Chief Executive ◽  
Research Approach ◽  
Competitive Strategies ◽  
Content Type ◽  
Study Results ◽  
Financial Performance Measures ◽  
Executive Officers

Purpose – The essence of strategy formulation is to assist an organisation obtain a strategic fit with its environment and help enhance organisational continuous improvement in achieving performance excellence. The purpose of this paper is to investigate the type of competitive strategies used by construction organisations in attaining their strategic goals in South Africa. Design/methodology/approach – The study employs an inductive research approach using a well-structured questionnaire to elicit information from large construction organisations based in South Africa. Findings – The research identifies five strategic attributes that could assist organisations to grow their businesses and enhance their returns. It reveals that all Porters’ generic competitive strategies are significantly related to organisational financial performance measures except focus strategy. The research found that three generic competitive strategies are positively related to non-financial performance and that differentiation and cost-leadership strategies are capable of assisting organisations’ achieve their financial performance goals. Practical implications – The study results will be of immense benefit to chief executive officers as well as managers of construction organisations in growing their businesses and enhancing their corporate performance. Originality/value – The paper contributes both theoretically and empirically to the current discussion and findings on competitive strategy and its relationship with organisational performance. The results presented in the paper have important implications for the implementation of competitive strategies in construction companies and future studies in the area of strategic management.

Suitability of the high performance organization framework for Egyptian ICT companies: a replication study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohammed Azmy Ateia ◽  
Saneya Abdelfattah El Galaly ◽  
André de Waal
Keyword(s):  
Factor Analysis ◽  
High Performance ◽  
Research Question ◽  
Replication Study ◽  
Research Approach ◽  
Content Type ◽  
Study Results ◽  
Organization Framework ◽  
High Performance Organization ◽  
Ict Companies

Purpose The purpose of this paper is to answer the research question “Is the high-performance organization (HPO) Framework suitable for non-governmental private sector organizations, specifically the affiliates of international companies operating in the ICT sector in Egypt?” Design/methodology/approach The research concerns a replication study in which the HPO Questionnaire was used to collect data, and factor analysis was applied to evaluate the reliability and consistency of the HPO Framework. The research approach was the same as applied by de Waal et al. (2016), but this time the research population consisted of affiliates of international ICT companies, instead of local ICT companies as in the de Waal et al. (2016) study. Findings Data gathered by means of the HPO Questionnaire from managers of these affiliates were used to evaluate the reliability and internal consistency of the HPO Framework. The confirmatory factor analysis was done twice, once for the original 35-characteristic HPO Framework and once for the 26-characteristic HPO Framework as proposed by de Waal et al. (2016) for Egyptian local ICT companies. The study results clearly show the applicability of the original 35-characteristic HPO Framework for measuring the organizational strength and identifying performance-gaps of ICT companies that are affiliates of international organizations operating in Egypt. Originality/value This study adds to the growing HPO literature on developing countries and helps Egyptian ICT companies to adopt high-performance practices to be able to contribute more to the economic development of Egypt.

scholarly journals A tax compliance risk profile of guesthouse owners in Soweto, South Africa

2019 ◽  
Vol 11 (1) ◽  
Author(s):  
Marina Bornman ◽  
Pusheletso Ramutumbu
Keyword(s):  
South Africa ◽  
High Risk ◽  
Small Business ◽  
Tax Compliance ◽  
Business Owners ◽  
Risk Profile ◽  
Research Approach ◽  
Small Business Owners ◽  
Guest House ◽  
Compliance Behaviour

Background: A conceptual framework to assess the particular tax situation of small business owners identifies three key aspects that distinguish small business owners’ perceptions of their tax obligation. These aspects are: they are likely to perceive more opportunities not to comply than employed taxpayers; they are likely to lack meaningful taxation knowledge and they are likely to frame the paying of taxes as a loss.Aim: The aim of this article was to sketch a tax compliance risk profile of guest house owners in Soweto to suggest strategies to negate those factors that may negatively influence their compliance behaviour.Setting: Tax compliance is a priority for tax administrations, especially in developing countries such as South Africa where small businesses are a high compliance risk group. Small guest houses’ income is usually variable and/or cash-based and not easily verifiable against third-party data, which creates a high risk of non-compliance.Methods: A mixed methods research approach was followed. Empirical evidence in the form of semi-structured questionnaires administered face-to-face with 23 guest house owners in Soweto was statistically and thematically analysed to compile a profile of the tax compliance risk according to the framework for tax compliance behaviour of small business owners.Results: Factors such as age, gender and tax morale show favourable results for tax compliant behaviour. However, perceptions of fairness, perceived opportunity for non-compliance, knowledge deficits, decision frames, industry, business size and social norms embrace a high risk of non-compliance for this population.Conclusion: Information pointing out the factors that could negatively influence tax compliance behaviour in this population was obtained. Strategies for empowering small business owners to comply voluntarily with their tax obligations are suggested and include, for example, taxpayer education and improved communication efforts from the revenue authority.

Does switching-intention result in a change in behaviour? Exploring the actual behavioural shopping patterns of switching-intended customers

2017 ◽  
Vol 119 (12) ◽  
pp. 2903-2917
Author(s):  
Hayiel Hino
Keyword(s):  
Conceptual Framework ◽  
Strong Support ◽  
Future Research ◽  
Research Approach ◽  
Grocery Shopping ◽  
Content Type ◽  
Actual Behaviour ◽  
Switching Behaviour ◽  
Study Results ◽  
The Relationship

Purpose The purpose of this paper is to investigate the relationship between switching intention and actual behaviour in the grocery shopping context. In particular, the study examines how switching intention drives customers to either replace the current store or cross to others. In addition, the study examines the role of cross-shopping in total-switching behaviour. Design/methodology/approach The study employs data collected from a sample consisting of 247 food grocery shoppers. The conceptual framework and hypothesis were analysed using the partial least squares approach. Findings The empirical results support the author’s claim that the research approach applied in this study better explains the switching intention–actual behaviour relationship. Specifically, the analysis provides strong support for the effect of switching intention and various moderating barriers on both cross-shopping and total-switching behaviour. Additionally, the study results point to the positive relationship between cross-shopping and total-switching, indicating that crossing to competing stores is the first step towards utilising the total-switching behaviour. Practical implications Implications for food retail providers are identified, together with a discussion of the study’s limitations and avenues for future research. Originality/value The study extends previous research in that it proposed and tested a conceptual framework for investigating the relationship between switching-intention and actual behaviour, claiming that switching intention drives customers to either replace their current store or cross to others, whereas the crossing pattern is a predictor of the total-switching behaviour.

scholarly journals THE IMPACT OF SOCIAL FACTORS ON INDIVIDUAL TAX COMPLIANCE

2019 ◽  
Vol 4 (3) ◽  
pp. 26-28
Author(s):  
Muthaloo Subramaniam
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Tax Compliance ◽  
Cultural Background ◽  
Assessment System ◽  
Research Approach ◽  
The Individual ◽  
The Impact ◽  
Compliance Behaviour

Tax revenue is one of important government’s sources of revenue and the taxation system vary across countries. Malaysia went through the paradigm shift by employing the self-assessment system (SAS) on 2001 where responsibility of calculating taxes had shifted successfully from the Inland Revenue Board of Malaysia (IRBM) to taxpayers. Since then, the voluntary tax compliance through SAS in Malaysia has been paying a greater role in meeting the statutory tax obligations and collection, effectively and efficiently. The study is aimed to examine the ethical, moral, religious and cultural background considerations on individual voluntary tax compliance in Malaysia by engaging quantitative research approach by utilising 200 valid questionnaire from respondents who are the individual taxpayer in Malaysia. Multiple regression analysis conducted to identify the effect of ethicality, morality, religiosity and cultural background on the individual voluntary tax compliance in Malaysia. Findings shows that all the variables have significant positive relationship, however the multiple regression analysis proven that ethicality and religiosity have strong significant effect on the individual tax compliance behaviour and on the other hand, morality and cultural background doesn’t have significant effect on individual tax compliance behaviour.

scholarly journals Sharing economy services in Dhaka: a change towards women’s perception of commuting

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Md. Mukitul Hoque ◽  
Bildana Haque Saumi
Keyword(s):  
Public Transportation ◽  
Sharing Economy ◽  
Research Approach ◽  
Content Type ◽  
Ride Sharing ◽  
Study Results ◽  
Smartphone Technology ◽  
Global Positioning System Tracking ◽  
Buying Behaviour ◽  
The Impact

Purpose In the modern era of transportation, using a ride-sharing service can add an extra value to the lifestyles of women. Also, women are thinking about the ride-sharing service, what are the factors they consider while purchasing the service and so on. The purpose of this study is to find out women’s perception of ride-sharing services. Design/methodology/approach This paper is based on deductive research approach and descriptive research design. This paper has followed mixed research method by using qualitative and quantitative data. By dividing the larger population into subgroups, the researchers have conducted a survey on 240 respondents. To select these respondents, researchers have applied simple random technique. Based on a survey on consumers’ buying behaviour of ride-sharing service, the researchers tested the impact of tangibility, reliability, safety, fare, efficiency and convenience as the factors for choosing ride-share rather than other public transportation. Findings The study results indicate that reliability which includes consistency, punctuality and schedule routes are the major concerning issue for women while choosing ride-share service. Women are also concerned about efficiency which includes global positioning system tracking, smartphone technology and so on. One of the important criteria for choosing a ride-sharing service is safety, which includes verified drivers, and drivers review scores. So, reliability, efficiency and safety are the most effective issues. On the other hand, tangibility, fare and convenience do not affect that much. Originality/value To the best of the authors’ knowledge, this is the first research to scrutinize the sharing economy service in Dhaka city towards women’s perception of commuting.

scholarly journals SLIPPERY SLOPE FRAMEWORK: MOTIVASI PEMBAYARAN PAJAK DAN KEPATUHAN PAJAK

2021 ◽  
Vol 12 (1) ◽  
pp. 92-101
Author(s):  
Firda Ayu Amalia
Keyword(s):  
Empirical Evidence ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Slippery Slope ◽  
Study Results ◽  
Descriptive Approach ◽  
The Government ◽  
Tax Payments ◽  
Quantitative Descriptive ◽  
Positive Effect

The purpose of this study is to provide empirical evidence behind tax compliance based on a slippery slope framework, namely the motivation to pay taxes due to the power (power) of the government or the awareness of the taxpayers themselves. This study uses a quantitative descriptive approach with data collection techniques in the form of questionnaires and interviews. The sample used was the UMKM actors in Batu's city with a purposive sampling technique. The study results provide empirical evidence that tax payment motivation has a positive effect on tax compliance. Furthermore, interviews with several MSME actors who became respondents stated that tax payments were based on the government's power. It can be said that the motivation for tax payments has not been based on the taxpayer's awareness. The research results are expected to provide advice to the government regarding policies or steps that should be taken to increase the trust (trust) of taxpayers on tax payments that have been made. If the trust is built, tax compliance can increase without coercion.

Does religious perspective influence tax non-compliance? Evidence from Yemen

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lutfi Hassen Ali Al-Ttaffi ◽  
Hijattulah Abdul-Jabbar ◽  
Saeed Awadh Bin-Nashwan
Keyword(s):  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Content Type ◽  
Tax Rate ◽  
Taxation Policy ◽  
Policy And Strategy ◽  
The Government ◽  
The Right ◽  
Medium Enterprises ◽  
Compliance Behaviour

Purpose This paper aims to enhance the understanding of tax non-compliance behaviour of owner-managers of small and medium enterprises (SMEs) in Yemen. Drawing on the behavioural perspective and not on the Sharia per se, this study investigated the perspectives of Muslims towards government’s right to impose tax, summarised in three categories: forbidden, permissible and permissible under certain conditions. Design/methodology/approach This study was conducted using a self-administered survey to collect the required data from a sample of 500 SMEs in Yemen. Non-compliance is measured in terms of a single hypothetical tax scenario covering four types of tax situations. Yet, Muslims’ perspective towards the government’s right to impose tax was measured using the three perspectives stated above. Findings As the major finding, Muslims’ perspective towards taxation has a significant influence on their likely tax compliance behaviour. Specifically, the taxpayers who believed that tax is totally permissible (i.e. the government has the right to impose tax) were more compliant than those who believed that tax is totally forbidden. Furthermore, taxpayers’ non-compliance decisions are statistically related to tax rate and penalties. Practical implications The findings could serve as a useful input for taxation policy and strategy in Yemen. It is recommended that government should stress the importance of paying tax as a citizen’s obligation and also emphasise the religious legality of taxation, as it is used for public purposes. Originality/value This study differs from the existing literature in that its empirical investigation scrutinises the effect of citizens’ perspectives towards taxation on their non-compliance behaviour within the Islamic religion itself, particularly, in a typical Muslim community such as Yemen. The study is pioneer in adopting the views of different scholars on the government’s right to collect taxes based on three religious views (forbidden, permissible and permissible under certain conditions), which were used for measurement.

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