scholarly journals Tax Compliance: Between Intrinsic Religiosity and Extrinsic Religiosity

2018 ◽  
Vol 21 (1) ◽  
Author(s):  
Theresia Woro Damayanti
Keyword(s):  
Tax Compliance ◽  
Sampling Technique ◽  
Intrinsic Religiosity ◽  
Religious Leaders ◽  
Daily Lives ◽  
Central Java ◽  
Extrinsic Religiosity ◽  
Multi Stage ◽  
Compliance Behavior ◽  
Religious Teaching

This study examined the correlation between intention on tax compliance and tax compliance behavior with the moderating variable of religiosity orientation both intrinsic religiosity and extrinsic religiosity. The religiosity orientation in this study used religiosity orientation commitment, which better illustrates the commitment on religiosity orientation in everyday life rather than to the presence of individuals in a place of worship as in previous studies. The population in this study is individual taxpayer in Central Java; the sample is taken using multi-stage sampling technique. By using PLS, this study showed that there was an influence of the intention to comply on tax compliance. External religiosity orientation was proved to strengthen the influence of the intention to comply on tax compliance while intrinsic religiosity orientation was not. Tax authorities can utilize the finding by conducting a collaboration with religious leaders to provide insight for taxpayers that religious considerations should affect business considerations that religious teaching is the most important thing in the daily lives and there should be a balance between religious teaching and physical life.

scholarly journals When tax practitioners file their personal tax returns: Do attitude, social norms, and perceptual control matter?

2021 ◽  
Vol 9 (3) ◽  
pp. 50
Author(s):  
Siti Nurfarhana Mohamad Dzulkifli ◽  
Seri Ayu Masuri Md Daud
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Self Assessment ◽  
Tax Practitioners ◽  
Compliance Behavior ◽  
Tax Returns ◽  
Personal Tax

Tax revenue is a key source of income for most countries in the world. To maximize tax revenue, it is critical that taxpayers comply with relevant tax laws particularly in a self-assessment filing system. Alas, many countries are still grappling with tax evasion or even tax avoidance issue. A key challenge is tax compliance behavior remains a complex and perplexing topic. While a lack of tax knowledge is pertinently attributable to unintentional non-compliance, the causes of intentional non-compliance are far from clear. This study aims to investigate the factors associated with intentional tax non-compliance by ruling out the variation in tax knowledge explanation. In so doing, this study employs a sample of respondents deemed conversant with tax knowledge. More specifically, this study surveys 104 tax practitioners in Malaysia using a convenience sampling technique and utilizes the theories of planned behavior and free trait to explore how they behave when filing their personal tax returns. The findings suggest only subjective norms is significantly linked to their tax compliance behavior. This study extends the literature on the role of individual factors on tax compliance behaviour among tax practitioners acting in a different persona.

scholarly journals DETERMINAN PERILAKU KEPATUHAN PAJAK PADA PROFESI DOKTER

2019 ◽  
Vol 3 (3) ◽  
Author(s):  
Lalu Hakiki ◽  
Taufik Raharjo
Keyword(s):  
Data Collection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Compliance Behavior ◽  
Analysis Technique ◽  
Pls Analysis ◽  
Convenience Sampling ◽  
Behavior Models

This study aims to analyze the factors that influence the behavior of doctor’s tax compliance with the approach to compliance behavior models. This study was conducted in Indonesia. Data collection in this research is using questionnaire where respondent in this research is doctors who served in several regions in Indonesia. The sampling technique used in this study is convenience sampling methoded. The number of research samples taken as many as 109 respondents. This research uses Partial Least Square (PLS) analysis technique. The results of this study indicate that the variables that have the greatest influence on the behavior of doktor compliance are intention, attitude, and taxpayer identity variables.

scholarly journals VOLUNNTARY COMPLIANCE DENGAN KONSEP KEADILAN PAJAK PERSPEKTIF IBNU KHALDUN BAGI WAJIB PAJAK

2021 ◽  
Vol 12 (1) ◽  
pp. 1-18
Author(s):  
Sri Andriani
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Public Knowledge ◽  
Religious Leaders ◽  
Self Assessment ◽  
Voluntary Compliance ◽  
Compliance Behavior ◽  
Qualitative Descriptive ◽  
The Law ◽  
Strongly Agree

This research is to identify and analyze the concept of voluntary compliance with the concept of Ibn Khaldun's perspective of tax justice for tax duty. Research with qualitative descriptive type which uses data through interviews with participants: religious leaders, tax officials, tax consultants, tax academics based on the slippery slope framework research results show that voluntary compliance / tax compliance can be defined as mandatory will taxes to be subject to tax regulations in a country. The measurement of compliance that is measured by the knowledge and concept of justice shows that 25 respondents chose strongly agree and 12 respondents chose agree from 37 respondents, meaning that the community realized that tax was the country's biggest source of revenue. Public knowledge about self-assessment shows an average of 3.35, which means that the community has the potential to choose neutral in their knowledge, and 3.3 which shows the level of tax compliance. This tax compliance behavior arises because there is a fairly regulated income tax system, the way income tax is fairly distributed to each taxpayer, and the income tax that is charged is carried out fairly. The principles of convenience and productivity in the realization of taxes which are considered oppressive are emphasized with the concept of equality and neutrality. In other words, someone's awareness is recognized by how much someone's knowledge about the law, that someone's awareness is recognized by how much someone's knowledge about the law.

The effectiveness of discharge planning and range of motion (ROM) training in increasing muscle strength of nonhemorrhagic stroke patients

2018 ◽  
Vol 2 (3) ◽  
pp. 57
Author(s):  
Mohamat Iskandar
Keyword(s):  
Muscle Strength ◽  
Range Of Motion ◽  
Rating Scale ◽  
Discharge Planning ◽  
Intervention Group ◽  
Sampling Technique ◽  
Control Group ◽  
Planning Program ◽  
Stroke Patients ◽  
Central Java

Background: Non-hemorrhagic stroke patients experience hemiparesis, an improper handling results in joint contractures. Discharge planning combined with a range of motion (ROM) training given to patients and their families are expected to improve muscle strength in patients after returning from the hospital. Aims: This study is to identify the effectiveness of discharge planning in increasing muscle strength. Methods: This is a quasi-experimental study with a pre-posttest design. A total of 34 respondents were selected by cluster random sampling technique, from RAA Soewondo Pati General Hospital of Pati, Central Java, Indonesia. The respondents were divided equally into two groups; an intervention group (N = 17) was given a discharge planning program together with stroke information and range of motion (ROM) training while the control group (N = 17) received a standard discharge planning available in the hospital. Further, Muscle Rating Scale (MRS) was employed to assess the muscle strength on the 2nd, 7th, and 14th day after discharge planning presented to the nonhemorrhagic stroke patients. Results: This present study clearly acknowledges the standard discharge planning program available in the hospital improve the muscle strength of the upper and lower extremity in the nonhemorrhagic stroke patients just 2nd day after the care (pretest), and the significant improvement was observed until the day 14. Moreover, combining the care with ROM training at the intervention group faster the recovery and the muscle strength improved significantly at the 7th day and continue increase at the day 14. Looking to the muscle strength since the 2nd day to the day 14, respectively the muscle strength of upper and lower limb at the control group improved at the point of 0.588 and 0.882, while at the group received the ROM training reached the value of 1.472 and 1.412. Conclusions: The ROM training combined to the current discharge planning program will faster the muscle strength recovery of the nonhemorrhagic stroke patients. This research provide insight how family plays important role to the success in monitoring the rehabilitation and recovery progress. 

scholarly journals Integrated weed management practices and sustainable food production among farmers in Kwara State, Nigeria

2021 ◽  
Vol 6 (1) ◽  
pp. 124-134
Author(s):  
Emmanuel Oyamedan Imoloame ◽  
Ibrahim Folorunsho Ayanda ◽  
Olayinka Jelili Yusuf
Keyword(s):  
Weed Management ◽  
Food Production ◽  
Management Practices ◽  
Sampling Technique ◽  
Structured Interview ◽  
Integrated Weed Management ◽  
Sustainable Food ◽  
Arable Crops ◽  
Multi Stage ◽  
Self Sufficiency

Abstract A survey was conducted in the Kwara State of Nigeria to study the integrated weed management (IWM) practices by farmers. This was in view of the poor weed management practices adopted by farmers, which is a major factor responsible for low yields of many arable crops in Kwara State. A multi-stage sampling technique was used to select a sample size of 480 respondents, and a structured interview schedule was used to elicit information from them. Data obtained were analyzed using descriptive statistics. Factor analysis was also carried out to examine the perception of farmers’ benefits of IWM. Results showed that the majority of farmers (29.4%) were youths, married (89.1%), and involved in medium-scale farming (47.2%). Furthermore, 50.8% of the farmers had primary or secondary education. Although farmers use different weed control methods, more than half of them (54.7%) use herbicides. Most farmers (92.6%) are engaged in the use of IWM, However, 73.5% of them use a combination of herbicides and hoe weeding. Although not properly practiced, farmers perceived IWM as having socio-environmental (29.229%) and techno-efficacious (23.495%) benefits over either hoe weeding or herbicides used alone. The findings suggest a need to train farmers on all aspects of IWM to achieve self-sufficiency in food production in Kwara State.

A Conceptual Model of Zakat Payers' Trust in a Zakat Institution in Kelantan

2021 ◽  
Vol 12 (1) ◽  
pp. 82-82
Author(s):  
Rufaidah Mat Nawi ◽  
Nadzirah Mohd Said ◽  
Hazriah Hasan
Keyword(s):  
Conceptual Model ◽  
Management Practices ◽  
Stakeholder Management ◽  
Tax Compliance ◽  
The Self ◽  
Compliance Behavior ◽  
The Future

Zakat institutions are obliged to collect zakat from every eligible Muslim because their existence manages the institution by distributing the wealth from the wealthy Muslims to zakat asnafs. However, the zakat institutions still fail to ensure that every one of zakat payers will comply with paying through the institutions. Zakat payers' trust affects their zakat compliance behavior (Mustafa et al., 2013). According to research done by Faizal and Ramli (2017), compliance behavior is one factor that influences the act of tax compliance. This finding supports the prior studies by Kastlunger et al. (2013), who say that high trust causes the increase in tax compliance. The same case goes with paying zakat. Zakat payers' trust is essential in ensuring zakat payers pay zakat through the formal channels. According to Ahmad, Wahid, and Mohamad (2006), zakat payers' dissatisfaction towards zakat distribution practices by zakat institutions leads them to pay zakat directly to asnafs. Thus, this proves that lack of trust by zakat payers can increase the self-distribution practice and leakage in zakat collection. According to a report by Populus (2018), donors are most likely to donate their money to support causes by charities if charities are good at managing funds and demonstrate impacts for their causes. Otherwise, they will lose trust in those charities. As in this study, the main focus to study zakat payers' trust is to reduce the increase in self-distribution practice and gradually lead to maximize the zakat collection in the future. Based on that reason, this study determines which factors should be focused on to increase zakat payers' trust. The proposed factors in this study are disclosure practices, council board, and stakeholder management practices. Thus, the paper aims to develop a conceptual model of zakat payers' trust in a zakat institution in Kelantan. Keywords: Council board; Disclosure practices; Stakeholder management practices; Zakat payers' trust.

Evaluation of health system in Iraq from people's point of view: a comparative study of two different eras

2021 ◽  
Vol 4 (2) ◽  
pp. 380-387
Author(s):  
Saad Ahmed Ali Jadoo ◽  
Adil H. Alhusseiny ◽  
Shukr Mahmood Yaseen ◽  
Mustafa Ali Mustafa Al-Samarrai ◽  
Anmar Shukur Mahmood
Keyword(s):  
Health System ◽  
Health Sector ◽  
Health Resources ◽  
Sampling Technique ◽  
Point Of View ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Current Health ◽  
Multi Stage ◽  
Geographical Regions

Background: Since the 2003 United States–British Coalition military invasion, Iraq has been in a state of continuous deterioration at all levels, including the health sector. This study aimed to elicit the viewpoints of the Iraqi people on the current health system, focusing on many provided health services and assessing whether the public prefers the current health system or that was provided before the invasion. Methods: A cross-sectional survey designed to explore the Iraqi people’s opinions on their health system. A self-administered questionnaire using a multi-stage sampling technique was distributed in five geographical regions in Iraq to collect the data from the head of household between 1st October and 31st of December 2019. Multiple logistic regressions were recruited to determine the significant contributing variables in this study. Results: A total of 365 heads of households (response rate: 71.7%) with the mean age of 48.36 + 11.92 years (ranged 35-78) included in the study. Most of the respondents (61.4%) complained of healthcare inaccessibility, 59.7% believed that health resources were not available, 53.7% claimed a deterioration in the quality of care, and 62.2% believed that the political / media position did not contribute to positive changes during the past two decades. Indeed, most respondents (66.0%) believe that the current healthcare system is worse than before. In the multivariate analysis, there was a statistically significant relationship between the characteristics and opinions of the respondents. Young age group (p = 0.003), men (p = < 0.001), unmarried (p = 0.001), high educated (p = < 0.001), rural resident (p = < 0.001), unemployed (p = 0.003), monthly income of less than USD 400 (p = < 0.001), consider themselves to be unhealthy (p = 0.001),  and those who think that people are unhappy now than two decades ago (p = 0.012) have a more negative opinion of the health system. Conclusions: Most Iraqis surveyed expressed disappointment from the health system after the 2003 US-led invasion. The current health system is faltering at all levels and does not meet the citizens' basic needs. Health Transformation Program (HTP) has become inevitable to develop an accessible, affordable, high-quality, efficient, and effective health system.

Investigating the relationship between housing satisfaction and quality of life in the decayed historic areas of Isfahan using path diagram

2017 ◽  
Vol 27 (5) ◽  
pp. 645-657 ◽  
Author(s):  
Esfandiar Zebardast ◽  
Homayoon Nooraie
Keyword(s):  
Quality Of Life ◽  
Sampling Technique ◽  
Housing Quality ◽  
Housing Satisfaction ◽  
Space Factor ◽  
Path Diagram ◽  
Multi Stage ◽  
Historic Areas ◽  
The Relationship

The aim of this paper is to survey the decayed historic areas of Isfahan (DHI) in order to determine the relationship between housing satisfaction and quality of life. The related literature on quality of life was reviewed and WHOQOL-BREF model was selected for measuring the quality of life as a whole; also, 17 indicators depicting the housing domain of quality of life were chosen for the purposes of this study. A multi-stage sampling technique was applied to data collection. For data analysis, firstly, the data obtained on 17 indicators of housing domain of quality of life were analysed using factor analysis. The factors extracted are housing quality, housing space, security of tenure and housing affiliation. Secondly, a path diagram was applied to obtain the relation between housing satisfaction sub-domains and the domains of quality of life as a whole. The results indicate that the housing space was the most effective sub-domain of housing on the domains of quality of life as a whole. We also found that in order to improve the housing domain of quality of life in the DHI, due attention should be paid to housing quality factor and to improve quality of life as a whole in these areas, it is also necessary to pay attention to housing space factor.

scholarly journals Mobilising internally generated funds to finance development projects in Ghana’s Northern Region

2016 ◽  
pp. 147-160
Author(s):  
Felix Puopiel ◽  
Musah Chimsi
Keyword(s):  
Secondary Data ◽  
Sampling Technique ◽  
Poor Performance ◽  
Northern Region ◽  
Fiscal Year ◽  
Development Projects ◽  
Business Taxes ◽  
Multi Stage ◽  
Finance Development ◽  
Security Checkpoints

This paper assesses the effectiveness of Metropolitan, Municipal and District Assemblies (MMDAs) in Ghana’s Northern Region in mobilising internally generated funds (IGF) to finance development projects. The study gathered both primary and secondary data from three MMDAs: Tamale Metropolitan Assembly, Yendi Municipal Assembly and Saboba District Assembly. It employed a multi-stage sampling technique of questionnaires, interviews, focus groups and key informant interviews to collect data from respondents and obtain a snapshot of their situation in the 2013 fiscal year. It established that fines, property rates, licences, annual rates, investment income, permits, sales of tender documents, and business taxes were potential sources of revenue for the assemblies. Also, the study identified a range of strategies employed by assemblies to raise revenue: engagement of revenue collectors, use of a mobile revenue taskforce, registration of businesses, visits to markets and business centres, commission payments for revenue collectors, security checkpoints, incentivisation of revenue collectors, establishment of revenue collection points, and rotation of revenue collectors. Nevertheless, the study found that the MMDAs studied could not meet their IGF revenue targets for the 2013 fiscal year, with all three falling below 50%. This poor performance was attributed to: inadequate logistics to support effective IGF mobilisation; under-declaring of revenues; not enough revenue collectors; poor supervision and monitoring; poor compliance by ratepayers; corruption; political interference; inadequate knowledge and skills among revenue collectors; poor service delivery by the assemblies; ineffective collaboration; and lack of revenue data. 

Sign in / Sign up

Export Citation Format

Share Document