Tax Compliance for Sustainable Development by Private Health Practitioners in Malaysia

Tax non-compliance leads to tax evasion and low tax collection, which ultimately may hamper the achievement of Sustainable Development Goals (SDGs). Prior studies suggest that tax compliance is influenced by taxpayers’ attitude, quality of public governance and cost of tax compliance. However, studies that focus on tax compliance among health practitioners are still sparse. Given that potential tax evasion among private health practitioners may lead to a significant loss in government revenue, this study aimed to examine the factors influencing tax compliance among private health practitioners. Data was gathered through a survey involving 271 health practitioners in Malaysia. The findings indicated that only the quality of public governance had a significant relationship with tax compliance while attitude of taxpayers and cost of tax compliance did not significantly influence tax compliance among private health practitioners. This study contributes to the body of knowledge by providing current evidence of tax compliance among health practitioners. By highlighting the importance of educating health practitioners on tax compliance, the study also provides guidance to regulators in planning for more effective tax education and awareness programs. Keywords: tax compliance, attitude of taxpayer, quality of public governance, tax compliance cost, health practitioners

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Disability and ICF Core Sets in Mood Disorders

European Psychiatry ◽

10.1016/s0924-9338(09)70445-6 ◽

2009 ◽

Vol 24 (S1) ◽

pp. 1-1

Author(s):

J.L. Ayuso-Mateos

Keyword(s):

Mood Disorders ◽

Significant Loss ◽

Consensus Conference ◽

The Body ◽

The Core ◽

Core Sets ◽

Biopsychosocial Perspective ◽

Icf Core Sets ◽

Different Levels

The concept of disability has changed enormously, from a notion of handicap (ICIDM,1980) to the idea of person with disability (ICF,2001). The ICF considers three different levels of disability: body, person and environment, offering a possibility to address it in a universal, integrative and interactive perspective. The utility of the ICF in shifting the attention from a medical to a biopsychosocial perspective is therefore accepted. Having 1464 categories, it is hardly applicable to clinical practice and research. Mood disorders are characterized by a variety of psychiatric and somatic symptoms, associated with a significant loss of quality of life and functioning. Practical tools, such as Core Sets, that cover the spectrum of problems are needed. ICF Core Sets have been developed for depression and are currently being developed by our group for bipolar disorder. The ICF Comprehensive Core Sets for depression is the second larger among 12 Comprehensive ICF Core Sets for chronic disorders. This fact reflects the complex limitations in functioning and the numerous interactions with environmental factors. From the first version of the ICF Core Sets for depression as well as the preliminary studies for the bipolar disorder's core sets mental functions are mostly represented among the body functions domain. Few aspects important to mood disorders, as suicide, have been found to be relevant from both a systematic literature review and an expert survey in BD and in the consensus conference were the Core Sets for depression were establish but are not covered in the ICF.

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TAX COMPLIANCE DAN TAX EVASION: TANTANGAN DEMOKRATISASI WAJIB PAJAK

Jurnal ASET (Akuntansi Riset) ◽

10.17509/jaset.v9i2.9218 ◽

2017 ◽

Vol 9 (2) ◽

pp. 59

Author(s):

Supriyati Supriyati

Keyword(s):

Service Quality ◽

Tax Evasion ◽

Legal Aspect ◽

Tax Compliance ◽

Partial Least Square ◽

Least Square ◽

System Service ◽

Compliance Behavior ◽

Taxation System

Abstract. This study focuses on tax compliance behavior that is emphasized in the viewpoint of government and individualistic taxpayers. Taxpayer compliance has always been an interesting issue and is still debatable in previous research. The democratic involvement of taxpayers still creates a reluctance to pay taxes so that non-compliance efforts still occur. This research tries to test the aspect of legality, modernization of tax system, service quality of tax officer and intellectual taxpayer toward taxpayer compliance and tax evasion. This research is a primary research conducted through the distribution of questionnaires in the convinience of taxpayers registered in the East Java tax office. Respondents of this study as many as 252 individual taxpayers. Testing is done by using Partial Least Square (PLS). The results showed that the variables of legality and service quality of tax authorities have an effect on taxpayer compliance, and taxpayer compliance also affects tax evasion. whereas, the variable modernization of taxation system and intellectual taxpayer have no significant effect on taxpayer complianceKeywords: Legal Aspect; Intellectual; Tax Compliance; Tax evasion Abstrak. Penelitian ini berfokus pada perilaku patuh pajak yang ditekankan pada sudut pandang pemerintahan dan individualistik wajib pajak. Kepatuhan wajib pajak selalu menjadi isu yang menarik dan masih menimbulkan perdebatan pada penelitian sebelumnya. Keterlibatan wajib pajak secara demokratis masih menimbulkan keengganan untuk membayar pajak sehingga upaya ketidakpatuhan masih saja terjadi. Penelitian ini mencoba menguji aspek legalitas, modernisasi sistem perpajakan, kualitas layanan aparat pajak dan intelektual wajib pajak terhadap kepatuhan wajib pajak dan penggelapan pajak. Penelitian ini merupakan penelitian primer yang dilakukan melalui penyebaran kuesioner secara convinience pada wajib pajak yang terdaftar di kantor pajak wilayah Jawa Timur. Responden penelitian ini sebanyak 252 wajib pajak orang pribadi. Pengujian dilakukan dengan menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa variabel legalitas dan kualitas layanan aparat pajak berpengaruh terhadap kepatuhan wajib pajak, dan kepatuhan wajib pajak juga mempengaruhi penggelapan pajak. sedangkan, variabel modernisasi sistem perpajakan dan intelektual wajib pajak berpengaruh tidak signifikan terhadap kepatuhan wajib pajak.Kata Kunci: Aspek Legal; Intelektual; Kepatuhan Pajak; Penggelapan Pajak

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Income Tax Compliance Cost of Corporations in India, 2000–01

Vikalpa The Journal for Decision Makers ◽

10.1177/0256090920060402 ◽

2006 ◽

Vol 31 (4) ◽

pp. 9-30

Author(s):

Arindam Das-Gupta

Keyword(s):

Cash Flow ◽

Tax Evasion ◽

Income Tax ◽

Tax Compliance ◽

Postal Survey ◽

Legal Compliance ◽

Compliance Cost ◽

Convenience Sample ◽

Compliance Costs ◽

Corporation Tax

This is the first study of compliance costs of income taxation of corporations in India. Compliance costs are the costs of meeting obligations under the income tax law and in planning to save taxes. Opportunity costs such as when tax refunds are delayed are also included. Social compliance costs, gross versus net private costs, and mandatory versus voluntary cost can be distinguished. Gross private compliance costs include both legal and illegal expenses (such as bribes paid), employee costs, the cost of tax advice, and also other non-labour expenses. Estimates in this paper are for the year 2000-01 based on a postal survey of 45 companies throughout India in August-September 2001. Estimated gross compliance costs, excluding bribe costs, are between 5.6 and 14.5 per cent of corporation tax revenues. These are similar to estimates for other countries near the lower limit but are a cause for concern near the upper limit. Tax deductibility of legal expenses and cash flow benefits from the timing difference between taxable income and payment of tax result in net compliance costs between minus 0.7 and plus 0.6 per cent of corporation tax revenue. Both gross and net compliance costs are regressive. Among other findings, five are noteworthy: First, around 25 per cent of sampled companies knowingly paid excess tax (median value: 46%) since tax evasion penalty cannot be levied under Indian law if assessed taxes have already been paid. Second, 70 per cent of companies, especially small companies, used external assistance to prepare tax returns accounting for 39 per cent of the legal compliance costs. Third, voluntary costs associated with tax planning contribute 19 to 43 per cent of total compliance costs. Fourth, the average sample company had 10 to 11 assessment years locked in disputes for tax or penalty in addition to around two years for which assessments were incomplete. Statistical analysis suggested that one extra disputed assessment year raises legal compliance costs by 5.7 per cent. Fifth, it was found to be fairly common for incorrect application of tax laws by tax officials in areas where they have high discretion to cause tax assessments to be revisited. Among reform suggestions is streamlining of 22 legal and procedural �hot spots� which add to compliance costs. Since the response rate was a disappointing 1.15 per cent, the stratified random sample design degenerated into a convenience sample with over-representation of large firms and under-representation of loss-making and zero-profit companies. Therefore, results should be viewed as preliminary and tentative. Other problems are that there were only qualitative questions about in-house cost components; assumed opportunity cost of funds to value cash flow benefits were used; and, as in earlier studies, there can possibly be a bias due to incorrect apportionment of fixed costs and the value of time of company management

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Simulating Tax Evasion with Utilitarian Agents and Social Feedback

International Journal of Agent Technologies and Systems ◽

10.4018/jats.2010120102 ◽

2010 ◽

Vol 2 (1) ◽

pp. 16-30 ◽

Cited By ~ 6

Author(s):

Attila Szabó ◽

László Gulyás ◽

István János Tóth

Keyword(s):

Tax Evasion ◽

Tax Compliance ◽

Social Feedback ◽

Social Approach ◽

Market Sector ◽

Compliance Level ◽

Legal Position ◽

Series Of Experiments ◽

Market Leader

This article discusses the TAXSIM model for the simulation of tax evading behavior in a computational model of a single market sector. The rate of tax evasion is an agreement between an employer and an employee that is made to reduce costs. The agents’ expectations and satisfaction are results of the agents’ individual learning, based on their own experiences and on those in their social network. This way the emerging social approach to tax evasion feeds back to individual behavior. The series of experiments reported in this chapter analyze scenarios in which 1) the quality of governmental services increases permanently, 2) a market leader unilaterally adopts the legal position, and 3) multi-national companies with tax allowances enter the market. In addition, we show that in this model, the level and efficiency of tax audits alone cannot control and explain the emerging tax compliance level.

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Automation of VAT System

Global Challenges and Strategic Disruptors in Asian Businesses and Economies - Advances in Business Strategy and Competitive Advantage ◽

10.4018/978-1-7998-4787-8.ch014 ◽

2021 ◽

pp. 224-246

Author(s):

Biplob Kumar Nandi ◽

Md. Humayun Kabir ◽

Nandini Roy

Keyword(s):

Sustainable Development ◽

Tax Reform ◽

Tax Compliance ◽

Value Added ◽

Secondary Data ◽

Compliance Cost ◽

Tax System ◽

National Board ◽

Development Goals ◽

Domestic Resource

The automated tax system has been taken as an effective tool for modernizing the tax system. The automated tax system can easily store all types of reported income, and it makes the tax submission procedure easy and convenient, resulting in reducing the compliance cost. The main objective of this chapter is to explain the necessity of an automated value added tax (VAT) system for raising domestic resource mobilization and how automation can be a better alternative to finance sustainable development goals projects. The secondary data was collected from the National Board of Revenue, Bangladesh. This study explains that the entire VAT system's automation can reduce the taxpayers' incentive to evade tax by reducing the tax compliance and taking bribes of tax officials. In sum, automation of the tax system would ultimately be pragmatic tax reform for the financing in the SDG projects.

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ANALYSIS OF FACTORS AFFECTING TAX COMPLIANCE BY SMES IN KIAMBU COUNTY

Journal of Accounting ◽

10.47941/jacc.69 ◽

2017 ◽

Vol 1 (1) ◽

pp. 60-72

Author(s):

Simon Mbuguah ◽

Prof. Mwambia Mwambia ◽

Bernard Baimwera

Keyword(s):

Tax Evasion ◽

Survey Design ◽

Tax Compliance ◽

Modern Technology ◽

Compliance Cost ◽

Factors Affecting ◽

Knowledge Requirements ◽

The Government ◽

Tax Holidays ◽

Tax Payers

Purpose: The purpose of this study was to determine factors affecting tax compliance by Smesin Kiambu CountyMethodology: The study adopted descriptive survey design and the research. The study population was 1084Smes in Kiambu County where a sample size of 325Smes was selected. Data was collected through structured and unstructured Questionnaires. Data was analyzed using Statistical Package for Social Sciences (SPSS) and results presented in frequency tables to show how the responses for the various questions posed to the respondents.Results: The study findings revealed that Non compliance opportunities, compliance cost, knowledge requirements and decision frames had a positive and significant effect on tax compliance. The study led to conclusion that the authorities had a weak capacity in detecting tax evasion, it was cheaper to bribe a tax official than pay full amount of tax, corrupt, fine and penalties deterred tax evasion and that degree of regulation deterred tax evasion, that tax system and rates affected the rate and amounts of tax evasion, nature and degree of regulations affected tax evasion, size and how the business was structured had a direct or indirect effect on tax evasion, location and focus of business affected tax evasion and that the type of business the tax payers were in affected tax evasion.Policy recommendation: The study recommended that the authorities should adopt high and modern technology to help in detecting tax evasion, proper measures should be emphasized on officials taking bribes, fines and penalties should be issued to those evading paying tax and that proper regulatory framework should be put in place to deter tax evasion and that the government should consider increasing tax incentives such as exemptions and tax holidays as these will not only encourage voluntary compliance but also attract investors who are potential viable tax payers in the future.

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Pengaruh E-Filing, Kualitas Pelayanan, Audit dan Pemeriksaan Perpajakan dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak

Jurnal Kajian Ilmiah ◽

10.31599/jki.v21i2.628 ◽

2021 ◽

Vol 21 (2) ◽

pp. 243-250

Author(s):

Nena Suyati ◽

Sugiharto Sugiharto

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Tax Evasion ◽

Tax Avoidance ◽

Tax Compliance ◽

Tax Audit ◽

Regression Techniques ◽

Spss Software ◽

The Government

Abstract To improve the quality of tax services, the government issued an e-filing policy. Also, tax audits and tax compliance fees are also strengthened in order that taxes as the main income of the state can be increased. In particular, at this time the issue of non-compliance with taxes through tax avoidance and even tax evasion is increasingly widespread. Therefore, this study aims to examine the level of tax compliance based on the above aspects. This study uses quantitative analysis. The sample was gathered on 100 taxpayers in the Bekasi Selatan KPP environment. The sample was chosen based on accidental sampling, and questionnaire was processed using multiple linear regression techniques in SPSS software. The regression results show that the implementation of e-filing, service quality, audit and tax audit, and tax compliance costs have a positive and significant effect on taxpayer compliance. In addition, several variables need attention, including the application of e-filing of the ITE law and audits and tax audits related to the ethics and professionalism of tax examiners. Keywords: Multiple Linear Regression, KPP Pratama Bekasi Selatan, Taxpayer Compliance, SPSS, Accidental Sampling Abstrak Untuk meningkatkan kualitas pelayanan pajak, pemerintah mengeluarkan kebijakan e-Filing. Selain itu, audit dan pemeriksaan perpajakan dan biaya kepatuhan pajak juga diperkuat agar pajak sebagai pendapatan utama negara dapat ditingkatkan. Apalagi saat ini isu ketidakpatuhan terhadap pajak lewat penghindaran bahkan penggelapan pajak kian marak. Oleh karena itu penelitian ini bermaksud meneliti tingkat kepatuhan pajak berdasarkan aspek-aspek di atas. Sampel dilakukan terhadap 100 orang wajib pajak di lingkungan KPP Pratama Bekasi Selatan. Dengan sampel yang dipilih berdasarkan accidental sampling, kuesionar diolah menggunakan teknik regresi linear berganda. Hasil regresi menunjukan penerapan e-filing, kualitas pelayanan, audit dan pemeriksan perpajakan, dan biaya kepatuhan pajak berpengaruh positif dan signifikan pada kepatuhan WP OP. Selain itu, beberapa variabel perlu mendapat perhatian antara lain penerapan e-filing undang-undang ITE dan audit dan pemeriksaan pajak terkait etika dan profesionalisme pemeriksa pajak. Kata kunci: Regresi Linear Berganda, KPP Pratama Bekasi Selatan, Kepatuhan Wajib Pajak, SPSS, Accidental Sampling

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Antecedents And Determinants Of Taxpayer’s Perceptions Of Tax Evasion Behavior

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v10i3.13276 ◽

2020 ◽

Vol 10 (3) ◽

Author(s):

Nurul Shafika ◽

Zaki Fakhroni

Keyword(s):

Tax Evasion ◽

Sampling Method ◽

Behavioral Control ◽

Tax Compliance ◽

Survey Method ◽

Perceived Behavioral Control ◽

Compliance Cost ◽

Revenue Collection ◽

Evasion Behavior ◽

Do So

This research was conducted to prove that behavior can occur because of the intention to do so. The population in this study are individual taxpayers who carry out business activities and independent jobs registered at KPP Pratama Samarinda. Sampling is by judgment sampling method, calculate using the Slovin measurement determined by 100 respondents. The data collection method using a survey method using questionnaires. The results of this study indicate that the intention to behave as antecedents positively affects the three determinants of taxpayer's perceptions of tax evasion, namely tax authorities services, tax justice, and tax compliance costs. The authors find that attitude toward behavior, and perceived behavioral control are predictors of intention to commit tax evasion. Factor cited as couraging tax evasion in this study is tax compliance cost. While for the tax authority's services and tax justice do not affect the taxpayer’s perceptions of tax evasion. This research find out the pattern of taxpayers when they commit tax evasion, starting from the perception of the taxpayer's intention. This study recommends that necessary measures should be taken by tax authorities to improve revenue collection and reduce tax evasion.

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Information Sharing, Bank Penetration and Tax Evasion in Emerging Markets

Risks ◽

10.3390/risks8020038 ◽

2020 ◽

Vol 8 (2) ◽

pp. 38

Author(s):

Duc Hong Vo ◽

Ha Minh Nguyen ◽

Tan Manh Vo ◽

Michael McAleer

Keyword(s):

Emerging Markets ◽

Information Sharing ◽

World Bank ◽

Tax Evasion ◽

International Comparisons ◽

Tax Compliance ◽

Policy Implications ◽

Remote Areas ◽

Data Requirements

Tax evasion, which is typically considered an illegal activity, is a critical problem and is considered a barrier to economic growth. A review of the literature shows that tax and social security contributions, regulations, public sector services, the quality of institutions and tax compliance, play important roles in determining the degree to which firms attempt to evade taxes. Measuring tax evasion is problematic due to data requirements and inadequacies. Few tax evasion indices have been estimated but it appears that they cannot be used for international comparisons across countries. This important issue has largely been ignored in the literature, in particular for emerging markets. Consequently, this paper is conducted to develop a new tax evasion index (TEI) using the most substantial and recent data from the standardized World Bank Enterprises Survey 2006–2017. In addition, using the newly developed TEI, the paper examines the importance and contribution of information sharing and bank penetration to the degree of tax evasion in emerging markets. The paper uses a sample of 112 emerging markets from 2006–2017 and the Tobit model in estimation. The empirical findings from the paper indicate that the average TEI during the 2006–2017 period for emerging markets is 0.62, with a range of (0.25, 0.75). In addition, we find that information sharing and bank penetration negatively affect the degree of tax evasion, as proxied by the TEI, in emerging markets. The empirical results also confirm the view that large firms are considered to have adopted good tax compliance practices, while firms located in remote areas are more likely to evade taxes. Policy implications have emerged on the basis of the empirical findings from the paper.

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