scholarly journals How Social Factor Determine Individual Taxpayers’ Tax Compliance Behaviour in Malaysia?

2021 ◽  
Vol 21 (3) ◽  
pp. 1444-1463
Author(s):  
Nivakan Sritharan ◽  
Sahari Salawati ◽  
Sharon Choy-Sheung Cheuk
Keyword(s):  
Social Factors ◽  
Pearson Correlation ◽  
Social Factor ◽  
Tax Compliance ◽  
Survey Method ◽  
Political Affiliation ◽  
Factor Determine ◽  
The Individual ◽  
Compliance Behaviour

The aim of this study is to clarify the role of social factors on individual taxpayers’ tax compliance behaviour in Malaysia. Studies with similar topics express the fact that there still exists a gap in thedeveloping countries that impact the decision making on tax compliance. Malaysia is a multi-racial and cultural country with social factors to impact on tax compliance. Some of the factors impacting are cultural impact, political affiliation, and religiosity, which are considered to be playing an important role in individual tax compliance behaviour. The researcher used a survey method of research design. For that the population targeted was the individual taxpayers across Malaysia. A sample of 419 respondents had been taken for this study, using a convenient sampling method. Pearson correlation and multiple regression analysis had been employed to analyse the data. The outcome of the study reveals that changes in government policies, referral groups, the role of LHDN, and political affiliation are the main important variables that determine individual taxpayers’ tax compliance behaviour. This paper studied social factor variables, which finally fills the gap that existed in the literature and helps tax administration to develop effective compliance risk treatment.

scholarly journals Does Tax Knowledge Motivate Tax Compliance in Malaysia?

2021 ◽  
Vol 12 (1) ◽  
pp. 238
Author(s):  
Sahari Salawati ◽  
Nivakan Sritharan ◽  
Sharon Cheuk Choy Sheung ◽  
Ahmad Syubaili Mohamed
Keyword(s):  
Pearson Correlation ◽  
Tax Compliance ◽  
Demographic Variables ◽  
Survey Method ◽  
Tax Law ◽  
Compliance Level ◽  
Pearson Correlation Analysis ◽  
The Individual ◽  
The Relationship ◽  
One Way Anova

This study aims to clarify whether tax knowledge of individual taxpayers motivates tax compliance in Malaysia. Studies with similar topics express the fact that there still exists a gap in profiling the demographic characteristics of knowledgeable taxpayers and better compliant taxpayers in Malaysia. Age, gender, income groups, and education level were the demographic variables used to study the association. The study applied a survey method for data collection. The population targeted was the individual taxpayers across Malaysia, whereby a sample of 419 respondents involved in this study. T-test, One-Way ANOVA, and Pearson correlation analysis had been employed to analyse the data. The outcome of the study reveals that knowledgeable taxpayers are not better tax complaining of taxpayers in Malaysia. Further, the relationship between tax knowledge and tax compliance is negative and insignificant. This paper studied the association of tax knowledge with tax compliance level, which attempt to contribute to the literature and aids tax administration to intensify not only tax law educations but also tax penalties for tax evaders.

scholarly journals Reopening Selves: Phenomenological Considerations on Psychiatric Spaces and the Therapeutic Stance

2021 ◽  
pp. 1-12
Author(s):  
Samuel Thoma ◽  
Isabelle Schwänzl ◽  
Laura Galbusera
Keyword(s):  
Social Factors ◽  
Phenomenological Research ◽  
Social World ◽  
Societal Implications ◽  
Structural Level ◽  
Open Door ◽  
Coercive Treatment ◽  
Psychiatric Institutions ◽  
The Individual

Classical and contemporary phenomenological approaches in psychiatry describe schizophrenia as a disorder of common sense and self-affection. Although taking into account intersubjectivity, this conceptualization still puts forward an individualistic view of the disorder, that is, the intersubjective deficit resides within the person. To overcome such individualism, in this article, we first propose that schizophrenic experience might be understood as arising from a dialectic relation between the self’s loss of openness to the world and the world’s loss of openness to the self. To show the relevance of social factors at the onset of schizophrenic experience, we propose a phenomenological analysis of trigger situations. In the second and main part of this article, we then focus on the implications of these phenomenological insights for the clinical practice: we argue that if schizophrenia is understood as a loss of openness between self and social world, psychiatric institutions should be transformed into spaces that enable a reopening of selves. We first describe <i>enclosing</i> phenomena such as coercive treatment to then, in contrast, present particular forms of <i>open psychiatric spaces</i> such as open door approaches and open dialogue. Besides the institutional-structural level, we also highlight aspects of openness at the intersubjective level of the individual agents, thus particularly emphasizing the role of an open therapeutic stance. We thus speak of (re)opening <i>selves</i> as we believe that the reopening of the patients’ self cannot but be related to and fostered by a reopening of the professionals’ self and stance. We thus argue that openness in the therapeutic stance is key to initiating the further process of recovery, which we describe as a reattunement of selves both at the bodily and narrative level. Last but not least, we sketch out possibilities for future phenomenological research on the question of psychiatric space and draw some broader societal implications.

The influence of community on language structure

2012 ◽  
Vol 12 (2) ◽  
pp. 247-291 ◽  
Author(s):  
Irit Meir ◽  
Assaf Israel ◽  
Wendy Sandler ◽  
Carol A. Padden ◽  
Mark Aronoff
Keyword(s):  
Social Factors ◽  
Argument Structure ◽  
Social Factor ◽  
Grammatical Structure ◽  
Sign Languages ◽  
Cultural Artifact ◽  
Language Structure ◽  
Single Argument ◽  
The Individual ◽  
The Brain

By comparing two sign languages of approximately the same age but which arose and developed under different social circumstances, we are able to identify possible relationships between social factors and language structure. We argue that two structural properties of these languages are related to the size and the heterogeneity versus homogeneity of their respective communities: use of space in grammatical structure and degree of lexical and sublexical variability. A third characteristic, the tendency toward single-argument clauses appears to be a function of a different social factor: language age. Our study supports the view that language is not just a structure in the brain, nor is it strictly the domain of the individual. It is very much a socio-cultural artifact. Keywords: community and language structure; sign languages; ISL; ABSL; variation; space; argument structure

scholarly journals THE IMPACT OF SOCIAL FACTORS ON INDIVIDUAL TAX COMPLIANCE

2019 ◽  
Vol 4 (3) ◽  
pp. 26-28
Author(s):  
Muthaloo Subramaniam
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Tax Compliance ◽  
Cultural Background ◽  
Assessment System ◽  
Research Approach ◽  
The Individual ◽  
The Impact ◽  
Compliance Behaviour

Tax revenue is one of important government’s sources of revenue and the taxation system vary across countries. Malaysia went through the paradigm shift by employing the self-assessment system (SAS) on 2001 where responsibility of calculating taxes had shifted successfully from the Inland Revenue Board of Malaysia (IRBM) to taxpayers. Since then, the voluntary tax compliance through SAS in Malaysia has been paying a greater role in meeting the statutory tax obligations and collection, effectively and efficiently. The study is aimed to examine the ethical, moral, religious and cultural background considerations on individual voluntary tax compliance in Malaysia by engaging quantitative research approach by utilising 200 valid questionnaire from respondents who are the individual taxpayer in Malaysia. Multiple regression analysis conducted to identify the effect of ethicality, morality, religiosity and cultural background on the individual voluntary tax compliance in Malaysia. Findings shows that all the variables have significant positive relationship, however the multiple regression analysis proven that ethicality and religiosity have strong significant effect on the individual tax compliance behaviour and on the other hand, morality and cultural background doesn’t have significant effect on individual tax compliance behaviour.

scholarly journals BUSINESS CHARACTERISTICS, TAX ADMINISTRATION AND TAX COMPLIANCE BY SMES IN NIGERIA

2018 ◽  
Vol 3 (Special) ◽  
pp. 7-17
Author(s):  
Abidemi C. Adegboye ◽  
Ifeoluwa Alao-Owunna ◽  
Monday I. Egharevba
Keyword(s):  
Ownership Structure ◽  
Small Businesses ◽  
Tax Compliance ◽  
Small Scale ◽  
Tax Administration ◽  
Business Taxes ◽  
Personal Taxes ◽  
Tax Education ◽  
Compliance Behaviour

This study evaluates the relative impacts of tax administration and business characteristics on the tax compliance behaviour of small scale businesses in Nigeria. The role of tax education as an effective tax administration strategy is also considered. Results show that tax education stimulates small businesses tax compliance behaviour, a result that is robust for both business taxes and personal taxes. It is also found that overall tax administration system in Nigeria does not have significant impact on tax compliance among small businesses in Nigeria due to inefficiencies and corruption in the system. Business ownership structure, registration status, and management qualification/experience are all found to promote tax compliance by small businesses in Nigeria.

scholarly journals Relationship between Social Factors and Students' Self-Efficacy in Choosing Media Studies: A Case Study of Female Students

2020 ◽  
Vol V (IV) ◽  
pp. 122-135
Author(s):  
Shahid Hussain ◽  
Farrukh Shahzad ◽  
Saleha Sadaf
Keyword(s):  
Media Studies ◽  
Social Factors ◽  
Role Models ◽  
Peer Group ◽  
Pearson Correlation ◽  
Social Factor ◽  
Female Students ◽  
Career Selection ◽  
Collection Data

This research study aimed to explore how social factors influence and motivate female admission seekers in media studies. Additionally, the study has been conducted to investigate the factors that female admission seekers perceived to be important while choosing their career in media studies. The survey-based on 300 female students of 18 to 38 years of age enrolled in various colleges and universities of Rawalpindi. The study used a quantitative method for data collection, data analysis and presentation of results. The Pearson correlation reveals that social factors influence and motivate admission seekers in media studies. Furthermore, the correlation indicated that there is a strong influence of parents' support, peer group and role models on students' career choices. The influence of Role models on student's selfefficacy has been found as the most influential social factor which shape and help in career selection as compared to Peer Group and Parents and Family Support.

scholarly journals EFIKASI KENDIRI GURU SEBAGAI MEDIATOR TERHADAP HUBUNGAN ANTARA IKLIM SEKOLAH DAN KOMITMEN GURU

2020 ◽  
Vol 2 ◽  
pp. 137-162
Author(s):  
Musliza Mat Jusoh ◽  
Siti Noor Ismail ◽  
Anis Salwa Abdullah
Keyword(s):  
Regression Analysis ◽  
School Climate ◽  
Self Efficacy ◽  
Pearson Correlation ◽  
Teacher Commitment ◽  
Survey Method ◽  
Educational Institutions ◽  
Main Role ◽  
Cross Sectional Survey

The Ministry of Education Malaysia aims to develop an educational system that is capable in improving achievement and innovation. This goal requires high commitment and precision from all parties, especially teachers that play the main role in educational institutions. Thus, a positive school climate will produce high-quality human capital, while self-efficacy acts as a driving force to pursue the goals. The effectiveness of these two elements enhances the commitment of teachers in order to ensure the success of educational institutions. This study was developed to examine the relationship between school climate and teacher commitment, as well as the indirect relationship through self-efficacy as a mediator construct. Teachers were selected randomly from 18 high-achievement secondary schools in Kelantan, with a total of 360 respondents. A cross-sectional survey method was applied to collect data. The questionnaire consisted of 44 items. The IBM SPSS software was used to analyze the correlation and regression tests. The Pearson correlation analysis confirmed positive and significant relationships between the three variables, namely the weak correlation for school climate and commitment (r=.24, p<.01), as well as between school climate and self-efficacy (r=.23, p<.01). In contrast, the correlation was high between selfefficacy and commitment (r=.85, p<.01). Regression analysis for the effect of school climate on teacher commitment showed that R2=.06, p<.01 was significant. The beta value showed that the school’s climate contributed β=.24 (24%), significantly affecting commitment. Multiple regression analysis of school climate and self-efficacy on teacher commitment confirmed that R2=.72, p<.01 was significant. However, beta values showed that school climate contribution decreased to 0.05 (5%) and did not significantly affect commitment as the self-efficacy predictor was included in the regression model. The beta value showed that self-efficacy contributed 0.84 (84%), significantly influencing commitment and acting as a full mediator variable for school climate and teachers’ commitment. The finding of this study proposes significant school climate relationships to enhance teachers’ self-efficacy and commitment. This study also contributes significantly to the theory and the extension of knowledge by explaining the role of school climate in enhancing teachers’ commitment, as well as highlighting the mediator role of self-efficacy that has a significant effect on teacher commitment as well. Therefore, the school administrators should provide a better, condusive school climate to encourage higher self-efficacy among teachers, through self-confidence in group guidance, student assignments, innovative education and attitude towards homework. As a result, teachers could have more opportunity to develop their commitment to schools.

scholarly journals A mindful path to the COVID-19 pandemic: an approach to promote physical distancing behavior

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sachin Kumar ◽  
Tapan K. Panda ◽  
Abhishek Behl ◽  
Anil Kumar
Keyword(s):  
Health Care ◽  
Psychological Factors ◽  
Online Survey ◽  
Pearson Correlation ◽  
Survey Method ◽  
Content Type ◽  
Corporate Leaders ◽  
The Relationship ◽  
Fundamental Values

Purpose The present situation is marked by the threat of COVID-19 pandemic on entire humankind and researchers across the globe are looking forward to vaccines or medicines to tackle COVID-19. However, according to the scholars and health-care agencies, vaccines alone would not be of much help and in the longer run adhering to the physical distancing policy along with sanitation could be the only solution. Moreover, extant studies across different areas have noted a positive association between various human psychological factors and prosocial behaviours. Additionally, an empirical study undertaken in the western context has tried exploring the association between human psychological factors and physical distancing behaviour (a kind of prosocial behaviour) in the COVID-19 context. The results of the extant study seem intriguing and encouraging enough to undertake a more robust exploratory study in this developing area. Against this background, this study aims to explore the relationship between individuals’ mindfulness and physical distancing behaviour, along with the mediating role of empathy during the COVID-19 pandemic. Design/methodology/approach To achieve the study objectives, this study has used an online survey method and has collected responses from the general adult population in India spread across all six regions. The survey was conducted during May 2020 when India was under a nationwide lockdown to mitigate the risk of COVID-19 pandemic. The respondents were identified based on convenience and snowball sampling techniques. Using social media platforms, the prospective respondents were contacted through WhatsApp, LinkedIn and Facebook or e-mails. Post data cleaning, a total of 315 responses were found to be suitable for analysis. For analysis, confirmatory factor analysis was conducted to establish the validity and reliability of the conceptual model, whereas Pearson correlation was undertaken to study the relationship between variables and mediation was examined using the PROCESS macro of Hayes. Findings The findings were encouraging and could become the foundation stone for further research and a practical guide for policymakers, agencies working in the health-care areas and even corporate leaders. As expected, an individual’s mindfulness was noted to be positively-related and influencing physical distancing behaviour. The mediation analysis indicated the intervening role of empathy in the association between an individual’s mindfulness and physical distancing behaviour. Practical implications The findings of the present could be a game-changer in restricting the spread of the COVID-19 pandemic. As espoused by various scholars, as well as health-care organizations about the use of physical distancing in mitigating the risk of COVID-19, policymakers, health-care authorities and even corporate leaders could look forward to strategizing and execute the dissemination of various mindfulness-based programs among the individuals. These mindfulness-based programs, which could be disseminated offline and online through smartphones, could, in turn, help in positively influence physical distancing behaviour among the individuals leading to the success of physical distancing policy. Social implications This study relates and extends the mechanism of mindfulness in influencing individuals’ physical distancing behaviour in the pandemic situation, notably the COVID-19 pandemic. Moreover, based on the “empathy-altruism hypothesis”, as well as Schwartz’s theory of fundamental values, the intervening role of empathy has been explored and the findings further helped in extended these two theories in the domain of pandemic. Originality/value This study could be the first to conceptualize and examine the human psychological factors, particularly the relationship and role of an individual’s mindfulness with physical distancing behaviour among the general public during the COVID-19 pandemic. Additionally, this could also be the first study to conceptualize and explore the intervening role of empathy in the relationship between an individual’s mindfulness and physical distancing behaviour. Moreover, in conceptualizing and exploring the relationship between an individual’s mindfulness and physical distancing behaviour, this study explored and extended the “reperceiving” mechanism of mindfulness and the “empathy-altruism hypothesis” along with Schwartz’s theory of fundamental values in the domain of pandemic.

scholarly journals Is phubbing a matter for educators: A case for pre-service and in-service teachers

2020 ◽  
Vol 9 (1) ◽  
pp. 70-79
Author(s):  
Ulaş İLİÇ ◽  
Tayfun TANYERİ
Keyword(s):  
Pearson Correlation ◽  
Point Of View ◽  
Survey Method ◽  
Education Environment ◽  
Gender And Age ◽  
The Status ◽  
Pearson Correlation Analysis ◽  
And Gender ◽  
The Individual ◽  
Generic Scale

Becoming one of the indispensable tools of our daily life, mobile phones have accelerated the pace of our life by facilitating our business affairs. In addition to the good aspects of these tools reshaping even our habits, they also have various psychological and physiological damages. One of the behaviors for which the cell phone is considered as harmful is phubbing. Phubbing is defined as giving the perception of the individual to his/her mobile phone, not to these people during the communication with other individuals. Considering the increasing use of such technological tools in the classroom, within the scope of phubbing, the status of teachers, one of the important stakeholders of the education environment, is also important. From this point of view, in this study, it was purposed to examine the status of being phubber of pre-service and in-service teachers and their exposure to phubbing in terms of age and gender variables. The study designed in correlational survey method, was conducted with the data collected from 293 people, 46 in-service teachers and 247 pre-service teachers, through the Generic Scale of Phubbing and Generic Scale of Being Phubbed. The independent samples t-Test and Pearson correlation analysis were implemented in the context of the research questions. The results of the analysis indicated that the pre-service teachers are higher in terms of both being a phubber and phubbee than the in-service teachers. In addition to this, it was comprehended that these concepts did not differ in terms of gender and age. On the other hand, it was found out that the behavior of being a phubber tended to increase as getting older. Moreover, it was observed that the participants and the pre-service teachers who were phubber were also exposed to this behavior.

scholarly journals ANALISIS PENGARUH PEMAHAMAN KETENTUAN DAN PRESEPSI WAJIB PAJAK TENTANG PERATURAN PEMERINTAH NOMER 46 TAHUN 2013 TERHADAP KEPATUHAN DALAM MELAKSANAKAN KETENTUAN PADA WAJIB PAJAK PELAKU USAHA MIKRO KECIL DAN MENENGAH DI KOTA YOGYAKARTA

2016 ◽  
Vol 3 (2) ◽  
Author(s):  
Yunitha Tri Kartika ◽  
Andri Waskita Aji
Keyword(s):  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Research Data ◽  
Survey Method ◽  
Convenience Sampling ◽  
The Government ◽  
The Individual ◽  
Medium Enterprises ◽  
The City

This study aims to determine the effect of the provisions of the understanding and perception of actors taxpayer Micro, Small and Medium Enterprises of the Government Regulation No. 46 of 2013 on tax compliance in implementing the provisions of Government Regulation No. 46 of 2013 in the city of Yogyakarta. Sampling in this study using a convenience sampling and questionnaire survey method with the data collection. Respondents were sampled in this study are the individual taxpayers and corporate taxpayers in the city of Yogyakarta. Research data analysis using multiple linear regression with SPSS 17.0. Based on the results of the analysis conducted this study indicate that understanding the taxpayer on Government Regulation No. 46 of 2013 significantly influence taxpayer compliance in implementing the provisions of Government Regulation No. 46 of 2013. While variable taxpayer's perception of Government Regulation No. 46 of 2013 has no effect significantly on tax compliance in implementing the provisions of Government Regulation No. 46 of 2013. Keywords: provision understanding and perception of the taxpayer on government regulation number 46 of 2013.

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