scholarly journals The Nexus Between Attitude, Social Norms, Intention to Comply, Financial Performance, Mental Accounting and Tax Compliance Behavior

2021 ◽  
Vol 11 (12) ◽  
pp. 938-949
Author(s):  
Hikmah Hikmah ◽  
Priyo Hari Adi ◽  
Supramono Supramono ◽  
Theresia Woro Damayanti
Keyword(s):  
Social Norms ◽  
Financial Performance ◽  
Tax Compliance ◽  
Mental Accounting ◽  
Subjective Norms ◽  
Equation Modeling ◽  
Alternative Measure ◽  
Injunctive Norms ◽  
Personal Norms ◽  
Compliance Behavior

This study empirically investigates the effects of attitudes toward tax compliance, descriptive norms, injunctive norms, subjective norms, personal norms, tax compliance intention, financial performance, and mental accounting on tax compliance. The determinant are largely developed based on the Theory of Planned Behavior (TPB) and social norms. Data collection is carried out through field surveys to obtain a final sample of 209 respondents who are SME owners in 11 regencies/cities in Central Java Province, Indonesia. The data were analyzed using structural equation modeling (SEM). The results show that attitudes toward tax compliance, injunctive norms, subjective norms, personal norms, and financial performance positively affect SME owners’ tax compliance intentions. Furthermore, financial performance and tax compliance intentions have a positive effect on tax compliance behavior. However, we do not find empirical evidence that mental accounting has a role in strengthening the effect of tax compliance intentions on tax compliance behavior. This study contributes to the tax compliance literature through a more comprehensive measure of subjective norms and the use of financial performance as an alternative measure of perceived behavioral control.

How expatriates work in dangerous environments of pervasive corruption

2017 ◽  
Vol 5 (4) ◽  
pp. 443-460 ◽  
Author(s):  
Carl Greppin ◽  
Bo Carlsson ◽  
Adrian Wolfberg ◽  
Nnaoke Ufere
Keyword(s):  
Social Norms ◽  
Significant Role ◽  
Design Methodology ◽  
Policy Research ◽  
Subjective Norms ◽  
Injunctive Norms ◽  
Descriptive Norms ◽  
Content Type ◽  
Research And Practice ◽  
Personal Norms

Purpose The purpose of this paper is to help understand how US expatriates living and working in dangerous environments characterized by pervasive corruption deal with the phenomena and make decisions about the degree to which they get involved. Design/methodology/approach To answer this question, 30 US executives who worked in such countries were interviewed. Findings Some executives refused to participate in corrupt practices; others chose to reluctantly succumb to extortion, while others willingly participated in corruption. The study found that social norms played a significant role in their decisions. There are four social norms: personal norms, subjective norms, injunctive norms, and descriptive norms. US executives rely on personal norms and injunctive norms for deciding to refuse to participate in corrupt practices, on descriptive norms and subjective norms for deciding to reluctantly succumb to extortion, and on descriptive norms and personal norms for deciding to willingly participate in corruption. Originality/value These findings illustrate what motivates US executives to make decisions about participating in corruption when living and working in countries with pervasive corruption. This has implications for policy, research, and practice.

scholarly journals DOES TAX AWARENESS MODERATE THE RELATIONSHIP OF TAX KNOWLEDGE, SUBJECTIVE AND PERSONAL NORMS TO TAXPAYER COMPLIANCE?

2020 ◽  
Vol 6 (1) ◽  
pp. Press
Author(s):  
Tessya Adellia ◽  
Imas Nurani Islami
Keyword(s):  
Quality Improvement ◽  
Public Service ◽  
Structural Equation ◽  
Tax Compliance ◽  
Subjective Norms ◽  
The Other ◽  
Equation Modeling ◽  
Personal Norms ◽  
Relationship Of ◽  
The Relationship

The development and quality improvement of public service is highly relying on funding from taxation. However, tax compliance is still low in Indonesia. The purpose of this research is to investigate whether subjective norms, personal norms, and tax knowledge have positively influence to taxpayer compliance and whether those factors of tax compliance is moderated by tax awareness. The researcher used electronic questionnaire to distribute questionnaire to respondents domiciled in Cikarang. The minimum samples taken in this research are 135 and 174 questionnaires are eligible. Statistical analysis used in this research is Structural Equation Modeling (SEM). The results show that subjective norms has directly insignificant influence to taxpayer compliance. Furthermore, personal norms and tax knowledge have directly significant influence to tax compliance. On the other hand, subjective norms are not moderated by tax awareness to tax compliance. Personal norms and tax knowledge are moderated by tax awareness to tax compliance. Keywords: Subjective norms, Personal norms, Tax Knowledge, Tax Awareness, Tax Compliance

scholarly journals Analisis Perilaku Kepatuhan Pajak Merchant-Merchant yang Ada di Tokopedia

PERSPEKTIF ◽  
2021 ◽  
Vol 10 (1) ◽  
pp. 10-17
Author(s):  
Ita Andryani ◽  
Ning Rahayu
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Behavioral Control ◽  
Tax Compliance ◽  
Subjective Norms ◽  
Equation Modeling ◽  
Perceived Behavioral Control ◽  
Compliance Behavior

This research was carried out to research the tax compiance behavior of merchants in Tokopedia. This research was analyzed using Structural Equation Modeling (SEM) with the LISREL program. The data used in this research were collected by using questionnaire with a sample of 100 merchants in Tokopedia. Variables in this study include attitudes toward tax compliance, subjective norms, perceived behavioral control, intentions, and tax compliance of merchants in Tokopedia.The results showed that (1) there was a mutually influential relationship between attitudes to comply with subjective norms. (2) there is no mutually influential relationship between subjective norms and perceived behavioral control. (3) there is no mutually influential relationship between attitudes of obedient behavior with perceived behavioral control. (4) there is an influence between the attitude of behaving obediently to the intention of tax compliance. (5) there is no influence between subjective norms on the intention of tax compliance. (6) there is no influence between perceived behavioral control on tax compliance intentions. (7) there is an influence between the perception of behavioral control on tax compliance behavior. (8) there is an influence between the intention to behave obediently to tax compliance.

scholarly journals Studi Keperilakuan Wajib Pajak Orang Pribadi Usahawan Terhadap Kepatuhan Perpajakan

2019 ◽  
Vol 19 (2) ◽  
pp. 108
Author(s):  
Sifera Patricia Maithy ◽  
Sutrisno Sutrisno ◽  
Bambang Hariadi
Keyword(s):  
Data Collection ◽  
Learning Theory ◽  
Social Learning Theory ◽  
Tax Compliance ◽  
Subjective Norms ◽  
Survey Method ◽  
Behavior Control ◽  
Factors Affecting ◽  
Compliance Behavior ◽  
Compliance Model

This study aims to examine the taxpayer compliance behavior of individuals on all tax obligations. Factors affecting taxpayer compliance behavior of individual taxpayers in this study are attitudes toward taxes, subjective norms, control of perceptive behavior, tax knowledge, and intention to obey. This research is the development of tax compliance model from previous research. The sample of this research is 160 individual taxpayer individual entrepreneur category registered in KPP Pratama Palangka Raya. Data collection was done by survey method. Data is processed using SmartPLS. The results of this study obtained empirical evidence that attitudes on taxes, subjective norms, perceptual behavior control, tax knowledge, and intention to obediently affect taxpayer compliance personal taxpayer. This research also supports the theory of planned behavior and social learning theory.

An Assessment of Risk Management Practices of SME Taxpayers in Malawi and their Impact on Tax Compliance

2018 ◽  
Vol 4 (4) ◽  
pp. 7-17 ◽  
Author(s):  
Stella Binauli Nanthuru ◽  
Liu Pingfeng ◽  
Nie Guihua ◽  
Victoria Lucas Mkonya
Keyword(s):  
Risk Management ◽  
Financial Performance ◽  
Structural Equation ◽  
Management Practices ◽  
Risk Mitigation ◽  
Tax Compliance ◽  
Value Added ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling

This study assesses understanding of Risk, and extent of risk management practices in Small and Medium Enterprise (SME) taxpayers in Malawi, subsequently, investigates their relationship with financial performance and tax compliance. The study focuses on unlimited business sectors of SME taxpayers which drew a representation of our sample of 324 SMEs, using Partial Least Square-Structural Equation Modeling (PLS-SEM) to analyze and test hypotheses. Results indicate that half of the SME taxpayers are aware of risks, but only 23% of respondents underwent any training on risk management. 90% of respondents revealed that tax rates are the most significant business constraint; value-added tax (VAT) being the most challenging tax to file. Most respondents identified risks through experience, with risk management practices centering on Chief Executive Officers. Empirical evidence on Path analysis and bootstrapping results established a significant relationship between understanding risks, risk management practices, financial performance and Tax compliance, which is positive, signaling a roadmap for risk mitigation if tax administration is to widen its SME tax net.

scholarly journals An Investigation of the Theory of Planned Behavior and the Role of Tax Amnesty in Tax Compliance

2018 ◽  
Vol 7 (1) ◽  
pp. 79
Author(s):  
Agnes Findia Novianti ◽  
Nurul Hasanah Uswati Dewi
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Structural Equation ◽  
Behavioral Control ◽  
Tax Compliance ◽  
Subjective Norms ◽  
Equation Modeling ◽  
Perceived Behavioral Control ◽  
Tax Amnesty ◽  
Tax Noncompliance

The individual taxpayers’ low awareness has become the main problem of developing countries in tax aspect. Thus, this study aimed to examine the determinant factors of tax noncompliance using Ajzen’s (1991) Theory of Planned Behavior as a theoretical framework. Specifically, Tax Amnesty is added to the theory’s constructs: attitude, subjective norms, and perceived behavioral control. Tax Amnesty is expected to be a moderating influence. The population of this study is individual taxpayer in KPP Pratama Sukomanunggal. Based on convenience sampling method, the number of sample in this study are 145 samples. The data was analyzed using Structural Equation Modeling (SEM) with SmartPLS.3.0 and SPSS 21. The results indicated that first, attitude and subjective norms are significantly influence behavioral intention except perceived behavioral control. Second, the model including Tax Amnesty provides a significant influence of tax noncompliance in two constructs; attitude and subjective norms. However, the interaction effect of perceived behavioral control does not appear significantly.

scholarly journals How Social Norms Affect Consumer Intention to Purchase Certified Functional Foods: The Mediating Role of Perceived Effectiveness and Attitude

Foods ◽  
2021 ◽  
Vol 10 (6) ◽  
pp. 1151
Author(s):  
Edward Shih-Tse Wang ◽  
Yun-Hsuan Chu
Keyword(s):  
Social Norms ◽  
Social Influence ◽  
Structural Equation ◽  
Functional Foods ◽  
Consumer Perceptions ◽  
Equation Modeling ◽  
Perceived Effectiveness ◽  
Injunctive Norms ◽  
Intention To Purchase ◽  
Positive Effect

Certified functional foods (CFFs) are approved by relevant authorities because of demonstrable efficacy. However, social norms affect consumer perceptions regarding CFFs, and their attitudes toward CFFs remain unclear. Drawing on social influence theory, this study explored how social norms (i.e., descriptive and injunctive) affect consumer perceptions and willingness to purchase CFFs. Consumers of CFFs in Taiwan were invited to participate in this study, and 398 valid questionnaires were received. Collected data were assessed through structural equation modeling. The results revealed that descriptive and injunctive norms exerted a positive effect on perceptions of the effectiveness of CFFs. However, although injunctive norms exerted a positive effect on consumer attitude, the effect of descriptive norms on attitude was not significant. Furthermore, consumer perceptions on the effectiveness of CFFs affected their attitude toward CFFs, consequently increasing their intention to purchase CFFs. This study contributes to the literature by providing insights into the relationship between social norms, perceived effectiveness, and attitudes regarding CFFs. The results of this study provide directions to CFF marketers for developing marketing strategies and establishing marketing communication strategies from the perspective of social influence.

Pro-environmental Purchasing Behavior of Consumers

2016 ◽  
Vol 23 (2) ◽  
pp. 103-121 ◽  
Author(s):  
Naz Onel
Keyword(s):  
Structural Equation ◽  
Behavioral Control ◽  
Subjective Norms ◽  
Equation Modeling ◽  
Perceived Behavioral Control ◽  
Purchasing Behavior ◽  
Fit Statistics ◽  
Personal Norms ◽  
Behavioral Studies ◽  
Purchase Behaviors

This study aims to examine the value of personal norms in addition to the theory of planned behavior (TPB) variables (i.e., attitude toward behavior, subjective norm, perceived behavioral control, and behavioral intention) in explaining consumers’ pro-environmental purchasing behavior. The hypotheses and model were formulated and tested with structural equation modeling using the data from 281 consumers who are active members of a U.S.-based recycling company. Model fit statistics indicate a good fit of empirical data and model structure for pro-environmental purchasing behavior. The findings suggest that while personal and subjective norms, attitudes toward behavior, and intention explain consumers’ pro-environmental purchasing behavior, perceived behavioral control does not have any power in explaining behavior-related intention. Policy makers and marketing professionals are advised to adopt various social and sustainability marketing strategies that focus on communicating different normative aspects of purchasing decisions to promote pro-environmental consumer behaviors. The normative concerns covered in the environmental behavior studies are mostly limited to “subjective norms” as represented in the TPB, which has been widely adopted in the behavioral studies. By extending the TPB with “personal norms,” this study contributes to the better explanation of environmentally relevant purchase behaviors of consumers.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK, DENGAN PENDEKATAN PERILAKU DAN ETIKA (Studi Empiris Pada Perusahaan PMA Yang Terdaftar Di Kanwil DJP Jakarta Khusus)

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
Deden Tarmidi
Keyword(s):  
Foreign Investment ◽  
Structural Equation ◽  
Tax Compliance ◽  
Slight Modification ◽  
Equation Modeling ◽  
Investment Companies ◽  
Compliance Behavior ◽  
Directorate General ◽  
Improve Compliance ◽  
Approach Theory

The purpose of this research is examine the factors that affect tax compliance, with the approach  Theory of Planned Behavior (TPB) and ethics. The fact that tax compliance is still low in Indonesia, including foreign investment companies (PMA). Variables used for this research based on some previous research such as Schifter and Ajzen (1985), Ajzen (1991), Recker (1994), Hanno and Violette (1996), Blanthorne (2000), Bobek and Hatfield (2003) Ajzen and Fishbein (2005), Trivedi et. al. (2005), Mustikasari (2007), Hutagaol (2007), Harinurdin (2009), Wangsa (2009), Ernawati and Purnomosidhi (2011), and Damayanti (2012) with slight modification. The samples of this research consisted of one hundred and fifty tax professional as a representative of  foreign investment company (PMA) in Kanwil DJP Jakarta Khusus. Structural Equation Modeling (SEM) was used for data analysis. The result showed that ethics of tax professional as PMA representative contributes a significant positive to tax compliance. The empirical results show that in order to improve tax compliance behavior of taxpayers, ethics in environment must continue to growed, Directorate General of Taxation can conduct a psychological approach to the taxpayer in order to further improve compliance in implementing their taxation

scholarly journals Ecological Worldview Position and Personal Norms in the Regulation of Ecologically Significant Behavior

2021 ◽  
Keyword(s):  
Social Norms ◽  
Interpersonal Communication ◽  
Structural Equation ◽  
Life Support ◽  
Environmental Behavior ◽  
Equation Modeling ◽  
Personal Norms ◽  
Environmental Norms ◽  
Ecological Worldview

The work verifies the leading role of the ecological position (I. Kryazh) as part of the process of activating personal norms as a factor of pro-environmental behavior. The ecological worldview position is revealed through giving the “status” the main source of life support for the biosphere or money, which determines different assessments of ecological reality. To study personal norms, the modified Rosenzweig Picture-Frustration Study (I. Kryazh, 1995) was used. The sample consisted of 161 respondents. Structural equation modeling (SEM) techniques were used in testing of regulation models of pro-environmental behavior. It has been revealed that the ecological position has an indirect impact on pro-environmental behavior – through promoting pro-environmental norms and social norms of interpersonal communication. In so doing, the biospheric orientation reinforces the willingness to protect of the norm, which, in turn, enhances the assessment of the situation in which harm caused to nature or people is abnormal. Therefore, the realization of the biospheric position through the adoption of the role of defender of the norms of justice facilitates activation of the personal pro-environmental norms and so that supports pro-environmental behavior at the household. The adherence to pro-social norms of interpersonal communication has become an incentive for pro-environmental behavior at the household, if it opposed the neglect of the rights of others. When the prosocial position in interpersonal communication is just adopted under social pressure (the desire not to stand out, follow the rules of society, or unwillingness to be in the shoes of the accused), this will negatively occur on pro-environmental behavior at the household.

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