Determinants of Enforced Tax Compliance: Empirical Evidence from Malaysia

2018 ◽  
pp. 147-172 ◽  
Author(s):  
K-Rine Chong ◽  
Murugesh Arunachalam
Keyword(s):  
Empirical Evidence ◽  
Tax Compliance

scholarly journals Tax Compliance Decision Analysis: Audit Strategy, Audit Rate, Perceived Probability of Audit, and Taxpayer Ethics

2016 ◽  
Vol 8 (3) ◽  
pp. 11-21
Author(s):  
Meinarni Asnawi
Keyword(s):  
Empirical Evidence ◽  
Tax Compliance ◽  
Laboratory Method ◽  
Random Group ◽  
Fixed Group ◽  
Multiple Treatment ◽  
Experimental Laboratory ◽  
Audit Strategy ◽  
Indirect Relationship ◽  
Perceived Probability

This study aims to provide empirical evidence that audit strategy, audit rate, perceived probability of audit and taxpayer ethics have impact on tax compliance. This Research employs the experimental laboratory method with multiple treatment design to refer behavioral change in tax compliance decision. 156 voluntary student participants were recruited from three major; accounting, management, and economics major. The participants grouped into random and fixed group adaptable with audit strategy treatment. Random selection is used to establish participant to each group. Audit rate treatment was classified in four audit level; uninformed audit rate, 10%, 20%, and finally 30%. Perceived probability of audit treatment; subjects determine the percentage of perceived audit. Furthermore taxpayer ethics treatment uses tax ethics film. The results provide empirical evidence that in the random group, strategy random audit, audit rate, perceived probability of audit and taxpayer ethics have significant relationship with tax compliance decision. Conversely, fixed group disprove that audit fixed strategy insignificantly with tax compliance decisions. Audit fixed strategy and audit rate have indirect relationship to tax compliance decision by perceived probability of audit. These results from both of group may suggest that taxpayers will increase the tax compliance decision when his possibility to be audited is high. Taxpayer ethics has significant impact on tax compliance decision at all audit level. Taxpayer ethics plays an important role of increased tax compliance decision. This study has implication for judgment theory to consider taxpayer ethics.

scholarly journals Obedience Pressure and Tax Sanction: An Experimental Study on Tax Compliance

2019 ◽  
Vol 21 (2) ◽  
pp. 68-81
Author(s):  
Kadek Pranetha Prananjaya ◽  
Niluh Putu Dian Rosalina Handayani Narsa
Keyword(s):  
Experimental Study ◽  
Empirical Evidence ◽  
Practical Implication ◽  
Compliance Rate ◽  
Tax Compliance ◽  
Factorial Experiment ◽  
Experiment Method ◽  
Interaction Test

This research aims to test the influence of tax sanction and obedience pressure on tax compliance. By applying a 2x2 between-subject factorial experiment method, this research has found the empirical evidence that taxpayers tend to be more tax-compliant when the tax sanction is high rather than low. Next, when taxpayers tend to be more non-compliant when they receive obedience pressure from their superior rather than not. Lastly, from the interaction test between tax sanction and obedience pressure variables, the researcher found empirical evidence that shows that, when given high tax sanctions, a taxpayer will have higher tax compliance rate when they do not receive obedience pressure compared with when they receive obedience pressure. This research has a practical implication that obedience pressure from a superior is a key that could potentially reduce tax compliance rate because, although there are low or high sanctions, if there are any obedience pressure, then the tax compliance rate will be low.

The Effects of Emotion, Trust and Perception on Tax Compliance: Empirical Evidence from Vietnam

2021 ◽  
pp. 111-134
Author(s):  
Vu Manh Hoai Nguyen ◽  
Van Thi Bich Nguyen ◽  
Dinh Nguyen-Cuu ◽  
Van Thi Thu Nguyen ◽  
Phuong Ly Ngoc ◽  
...  
Keyword(s):  
Empirical Evidence ◽  
Tax Compliance

Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia

2000 ◽  
Vol 53 (2) ◽  
pp. 229-252 ◽  
Author(s):  
Binh Tran-Nam ◽  
Chris Evans ◽  
Michael Walpole ◽  
Katherine Ritchie
Keyword(s):  
Empirical Evidence ◽  
Research Methodology ◽  
Tax Compliance ◽  
Compliance Costs

scholarly journals Informal Sector Tax Compliance Issues and the Causality Nexus between Taxation and Economic Growth: Empirical Evidence from Ghana

2016 ◽  
Vol 07 (12) ◽  
pp. 1478-1497
Author(s):  
Bismark Ameyaw ◽  
Amos Oppong ◽  
Lucille Aba Abruquah ◽  
Eric Ashalley
Keyword(s):  
Economic Growth ◽  
Empirical Evidence ◽  
Informal Sector ◽  
Tax Compliance

PENGARUH PELAYANAN PAJAK, PERSEPSI SISTEM PERPAJAKAN, PENGETAHUAN PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 8 (01) ◽  
pp. 89
Author(s):  
Waluyo .
Keyword(s):  
Empirical Evidence ◽  
Research Method ◽  
Tax Compliance ◽  
Tax System ◽  
Independent Variables ◽  
Tax Payers ◽  
The Impact ◽  
The Relationship ◽  
System Knowledge

This research aims to analyze the impact of tax apparatus service, perception of effective tax system, knowledge of tax, and awareness of individual taxpayers on tax compliance, as well as to obtain empirical evidence on research conducted either empirically or simultaneously. The research method used is a causal study. Causal study means that the researchers wanted to examine the relationship between independent variables with dependent variable.The populations of research was all individual taxpayers registered in the tax office (KPP). The sample of population used is an individual taxpayer who enrolled in tax office Tigaraksa especially around in Kelapa Dua subdistrict at period 2012. Sample was used 102 respondence. These results indicate that variable tax apparatus service have effect on individual taxpayer compliance, variable perception of effective tax system didn’t have effect on individual taxpayer compliance, knowledge of tax have effect on individual taxpayer compliance, and awareness of individual taxpayers have effect on individual taxpayer compliance. Variable tax apparatus service, perception of effective tax system, knowledge of tax, and awareness of individual taxpayers have simultaneously on tax compliance.Keywords: tax service, perception of effective tax system, knowledge of tax, awareness of individual tax payers and tax compliance.  

scholarly journals The Impact of Audit Committee’s Financial Expertise and Status on Accrual Earnings Management

2019 ◽  
Vol 21 (2) ◽  
pp. 82-89
Author(s):  
Rindi Fitria Dewi ◽  
Aria Farah Mita
Keyword(s):  
Earnings Management ◽  
Empirical Evidence ◽  
Practical Implication ◽  
Compliance Rate ◽  
Tax Compliance ◽  
Factorial Experiment ◽  
Financial Expertise ◽  
Experiment Method ◽  
The Impact ◽  
Interaction Test

This research aims to test the influence of tax sanction and obedience pressure on tax compliance. By applying a 2x2 between-subject factorial experiment method, this research has found the empirical evidence that taxpayers tend to be more tax-compliant when the tax sanction is high rather than low. Next, when taxpayers tend to be more non-compliant when they receive obedience pressure from their superior rather than not. Lastly, from the interaction test between tax sanction and obedience pressure variables, the researcher found empirical evidence that shows that, when given high tax sanctions, a taxpayer will have higher tax compliance rate when they do not receive obedience pressure compared with when they receive obedience pressure. This research has a practical implication that obedience pressure from a superior is a key that could potentially reduce tax compliance rate because, although there are low or high sanctions, if there are any obedience pressure, then the tax compliance rate will be low.

scholarly journals IMPACT OF ANTECEDENTS OF TAX ADMINISTRATION MODERNIZATION AND AWARENESS ON INDIVIDUAL TAXPAYER’S COMPLIANCE IN JAKARTA - INDONESIA

2018 ◽  
Vol 3 (02) ◽  
pp. 55
Author(s):  
Riris Rotua Sitorus
Keyword(s):  
Empirical Evidence ◽  
Tax Compliance ◽  
Exogenous Variable ◽  
Endogenous Variable ◽  
Tax Administration ◽  
Exogenous Variables

This study provides empirical evidence on the effect of modernization of tax administration and  awareness on compliance of individual taxpayers in North Jakarta. The Components of modernization of  tax administration that being exogenous variables are e-registration, e-filing, e-payment, e-counseling, e-SPT, and e-invoicing. Awareness taxpayer variable is another exogenous variable. Tax compliance is an endogenous variable in this study. The respondents of this study were 65 individual taxpayers, freelancers and also workers as a tax consultant. Using the Smart PLS software, proved that e-registration, e-filing, e-payment, e-counseling, e-SPT, and einvoicing significantly influenced taxpayer’s compliance. While awareness of the taxpayer does not have any influence on taxpayer’s compliance.Key words: Modernization of tax administration, Awareness, Compliance, Individual taxpayers 

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.

scholarly journals External Auditors’ Quality, Leverage, and Tax Aggressiveness: Empirical Evidence From The Indonesian Stock Exchange

2018 ◽  
Vol 33 (2) ◽  
Author(s):  
Eko Suyono
Keyword(s):  
Empirical Evidence ◽  
Stock Exchange ◽  
Emerging Market ◽  
Tax Compliance ◽  
Theoretical Concept ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
External Auditors ◽  
Research Fields

<pre><strong>Abstract</strong><strong></strong></pre><pre><strong> </strong></pre><pre>This study aims to analyze whether external auditors’ quality and leverage affect tax aggressiveness.  Tax aggressiveness is one of the main issues with regard to tax compliance by corporations as taxpayers, particularly in developing counties such as Indonesia.  Implementing purposive sampling approach, this study ended-up with 76 manufacturing companies listed on the Indonesian Stock Exchange for the 2012-2016 periods as a sample (i.e., 380 observations). By using OLS regression, the findings show that both external auditors’ quality and leverage affect negatively on tax aggressiveness in-line with the theoretical concept and majority of previous studies.  Therefore, this study contributes to the development of financial accounting and taxation research fields, particularly by providing empirical evidence from emerging market on the link between external auditors’ quality, leverage, and tax aggressiveness.  </pre><p class="DefaultCxSpFirst"> </p><p class="DefaultCxSpLast"><strong>Keywords:</strong> external auditors’ quality, leverage, tax aggressiveness, tax compliance</p><p align="center"><strong><em> </em></strong></p><p align="center"><strong><em>Abstrak</em></strong></p><p align="center"><em> </em></p><p><em>Penelitian ini bertujuan untuk menganalisis apakah kualitas auditor eksternal dan leverage berpengaruh terhadap agresivitas pajak.  Agresivitas pajak merupakan salah isu utama yang berhubungan dengan ketaatan pajak perusahaan-perusahaan selaku wajib pajak badan, khususnya di negara-negara berkembang termasuk Indonesia.  Dengan menggunakan pendekatan  purposive sampling, penelitian ini berhasil mendapatkan 76 perusahaan manufaktur yang tercatat di Bursa Efek Indonesia untuk periode 2012-2016 sebagai sampel (380 observasi).  Dengan menggunakan regresi OLS, hasilnya menunjukkan bahwa kualitas auditor eksternal dan leverage berpengaruh negative terhadap agresivitas pajak sesuai dengan beberapa teori yang mendasari penelitian ini dan mayoritas hasil-hasil penelitian terdahulu.  Dengan demikian, penelitian ini berkontribusi terhadap pengembangan penelitian-penelitian di bidang akuntansi keuangan dan perpajakan, dengan memberikan bukti empiris dari negara berkembang mengenai hubungan antara kualitas auditor eksternal, leverage, dan agresivitas pajak.   </em></p><p><em> </em></p><strong><em>Kata Kunci:</em></strong><em> kualitas auditor ekxternal, leverage, agresivitas pajak, ketaatan pajak</em>

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