scholarly journals DOES SERVICE QUALITY INFLUENCE TAX COMPLIANCE BEHAVIOUR OF SMES? A NEW PERSPECTIVE FROM GHANA

2020 ◽  
Vol 10 ◽  
pp. 50-56
Author(s):  
Daniel Susuawu ◽  
Kenneth Ofori-Boateng ◽  
John Kwaku Amoh
Keyword(s):  
Service Quality ◽  
Tax Compliance ◽  
New Perspective ◽  
Compliance Behaviour

scholarly journals SALES TAX COMPLIANCE AND ITS DETERMINANTS IN MALAYSIA

2020 ◽  
Vol 5 (2) ◽  
pp. 01-20
Author(s):  
Leap Sing Tee ◽  
Zainol Bidin
Keyword(s):  
Service Quality ◽  
Peer Influence ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Sales Tax ◽  
Compliance Cost ◽  
Tax Complexity ◽  
The Government ◽  
Compliance Behaviour ◽  
Tax Fairness

Tax compliance behaviour has been addressed as a continuous serious concern globally. However, empirical research on sales tax compliance in Malaysia is still scarce. The present study can be considered a first attempt that was conducted in the context of sales tax version 2.0 for sales tax compliance in Malaysia. The main objective of this study was to investigate the determinants of sales tax compliance behaviour among Small and Medium Enterprises (SMEs) in Malaysia. The studies used the Fischer model as a basic model with the inclusion of socio-psychological factors (tax complexity, peer influence, tax fairness, tax knowledge, service quality, and compliance cost) and economic factors (tax complexity) with sales tax compliance. As a new contribution to tax compliance knowledge, the relationship between tax compliance behaviour and its determinants was also examined. Using the samples collected from employees who are working in SMEs under the manufacturing sector, findings show that tax complexity, tax fairness, peer influence, and tax knowledge have significant influences on compliance behavior. Meanwhile tax law and enforcement, service quality and compliance cost variable on tax compliance were non-significant. This study concluded with the theoretical and practical implications for the tax authority and the government of Malaysia.

Pengaruh Persepsi Wajib Pajak Orang Pribadi Atas Sanksi Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Perpajakan

2012 ◽  
Vol 4 (2) ◽  
pp. 72-90
Author(s):  
Nancy Marchelly ◽  
Waluyo Waluyo
Keyword(s):  
Service Quality ◽  
Sampling Method ◽  
Tax Compliance ◽  
The State ◽  
Primary Data ◽  
Tax Revenue ◽  
Dominant Source ◽  
State Expenditure ◽  
Convenience Sampling

Tax Revenue is one of the most important sources of revenue for making the state expenditure budget (APBN). As a revenue dominant source for APBN derived from tax sector. The main objective of this study is to analyze the effect of tax sanctions and tax service quality on individual tax compliance.   This study focus on individual entrepreneurs tax payer those registered at the Primary Tax Office Tigaraksa (KPP Pratama Tigaraksa) especially in Gading Serpong Tangerang. Samples were selected by convenience sampling method, the data used in this study is primary data.  The results show indicate (1) tax sanction has significantly affect to individual tax compliance, (2) tax service quality has significantly affect to individual tax compliance, (3) tax sanction and tax service quality have significantly affect to  individual tax compliance. Keywords: Tax penalty, tax service quality, individual tax compliance

scholarly journals Pengaruh Kualitas Layanan dan Keadilan Terhadap Kepatuhan Wajib Pajak Dengan Kepuasan Sebagai Variabel Mediasi

2020 ◽  
Vol 10 (2) ◽  
pp. 149-158
Author(s):  
Eka Febriani ◽  
Norra Isnasia Rahayu
Keyword(s):  
Service Quality ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Probability Method ◽  
Significant Positive Effect ◽  
Mediating Role ◽  
Convenience Sampling ◽  
Positive Effect

This study aims to examine the effect of service quality and fairness on taxpayer compliance and the mediating role of satisfaction in the effect of service quality and fairness on taxpayer compliance. The population of this research is individual local taxpayers in Samarinda. The sample of this study is 164 respondents selected using non probability method with convenience sampling technique. This study uses primary data obtained from seven-scale Likert questionnaires. The data were analyzed using path analysis in SPSS. The results of this study show that, first, service quality has a significant positive effect on satisfaction and taxpayer compliance; second, fairness has an insignificant effect on satisfaction and taxpayer compliance; third, satisfaction has a significant positive effect on taxpayer compliance; fourth, service quality has a significant positive effect on taxpayer compliance mediated by satisfaction; fifth, mediated by satisfaction, fairness has no significant effect on tax compliance.

scholarly journals The Elements of Conceptual Model Goods and Services Tax Registered Persons in Malaysia

2018 ◽  
Vol 2 (2) ◽  
pp. 65-69
Author(s):  
Lee Heng Liang ◽  
Mohd Norfian Alifiah ◽  
Loo Ern Chen
Keyword(s):  
Conceptual Framework ◽  
Conceptual Model ◽  
Tax Compliance ◽  
Economic Factors ◽  
Tax Structure ◽  
Tax Rate ◽  
Structure System ◽  
Sociological Factors ◽  
Goods And Services ◽  
Compliance Behaviour

Goods and Services Tax (GST) system was implemented on the 1st April 2015 in Malaysia.  Like many others tax administration, tax compliance has been a major concern to the Royal Malaysia Customs Department (RMCD) (Zainol et al., 2015).  The issue of tax non- compliance such as over claiming of input tax, not issuing tax invoices, and under declaring output tax by the registered persons induced this study.  Thus, this study seeks to establish the determinant factors that may influence the tax compliance behaviour of GST registered person in Malaysia.  This study also attempts to propose a conceptual framework GST tax compliance behaviour by integrating economic factors such as tax structure system of GST tax rate, audit, penalty/fine, and psychological and sociological factors like attitude towards GST and GST tax knowledge.

Tax compliance behaviour during the crisis: the case of Greek SMEs

2016 ◽  
Vol 42 (3) ◽  
pp. 405-444 ◽  
Author(s):  
Georgia Kaplanoglou ◽  
Vassilis T. Rapanos ◽  
Nikolaos Daskalakis
Keyword(s):  
Tax Compliance ◽  
Compliance Behaviour

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.

scholarly journals Determinants of Tax Compliance Behaviour under the Self-Assessment Scheme in Nigeria

2019 ◽  
Vol 8 (2) ◽  
pp. 13
Author(s):  
John Obiora Anyaduba ◽  
Timothy Oboh
Keyword(s):  
Tax Compliance ◽  
Sampling Technique ◽  
The Self ◽  
Self Assessment ◽  
North Central ◽  
South West ◽  
Tax Audit ◽  
Edo State ◽  
Compliance Behaviour ◽  
Behaviour Data

This study examined the determinants of tax compliance behaviour under the self-assessment scheme in Nigeria. A non-random stratified sampling technique was used to evaluate taxpayer behaviour. Data was also gathered using questionnaire from three of the six geopolitical zones in Nigeria, namely South-South, South-West and North central zones respectively. The specific locations were Edo state, Lagos state, and Federal Capital Territory, Abuja resulting in 550 respondents which were analysed. The results showed that tax audit and awareness of offences and penalties had a positive and significant impact on tax compliance behaviour under the self-assessment scheme in Nigeria. Simplicity of tax administration and returns, tax knowledge and taxpayers’ integrity had a positive but not significant impact on tax compliance behaviour under the self-assessment scheme in Nigeria. The study recommends that the tax authorities should enhance the capacity of tax audit and ensure that there are sufficient tax officials to facilitate tax audit exercise, create greater awareness of the various offences and penalties through the mass media and undertake an upward review of extant penalties.

scholarly journals Tax Payers’ Attitude and Compliance Behavior among Small Medium Enterprises (SMEs) in Botswana

2012 ◽  
Vol 1 (1) ◽  
pp. 113 ◽  
Author(s):  
Nugi Nkwe
Keyword(s):  
Tax Compliance ◽  
Descriptive Statistics ◽  
Statistical Tools ◽  
Compliance Behavior ◽  
Tax Systems ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Tax Payers ◽  
Compliance Behaviour

In the framework of this study, an attempt to identify the level of taxpayers’ attitudes and tax compliance behaviour towards tax systems, to identify factors which influence taxpayers’ attitudes, to establish relationship between attitudes and tax compliance behaviour and to recommend ways that may contribute to development of enhanced taxpayers’ attitudes and compliance behaviour among Small Medium Enterprises in Botswana. This research was a survey whose data is collected from two hundred taxpayers in Small Medium Enterprises. After the data was collected, it was analyzed using descriptive statistics then summarized and presented using statistical tools. From the findings, the conclusionis that taxpayer’ attitudes do affect their compliance behaviour and recommendations weremade to try andhelp these SMEs.

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