Taxpayer's Attitude Towards Tax Evasion in a Developing Country

2020 ◽  
Vol 9 (2) ◽  
pp. 1-19 ◽  
Author(s):  
Md. Harun Ur Rashid
Keyword(s):  
Developing Countries ◽  
Low Income ◽  
Tax Evasion ◽  
Structural Equation ◽  
Demographic Characteristics ◽  
Primary Data ◽  
Equation Modeling ◽  
Tax System ◽  
Fairness Perception ◽  
Knowledge Audit

As tax evasion is an acute problem in developing countries, the study aims to examine the factors that influence the taxpayers' attitudes towards tax evasion encompassing the moderating effect of demographic characteristics on tax evasion. The study uses structural equation modeling (SEM) as the tool to analyze the primary data collected from different sections of respondents. The study shows that fairness perception, tax knowledge, audit, and enforcement initiatives negatively influence taxpayers' attitudes towards tax evasion, while corruption, discrimination, and complexity in the tax system influence them positively. Further, the study found that males, younger, married, graduate, self-employed, and people with low-income become more influenced by the factors of tax evasion than female, older, unmarried, under-graduated, job holders, and people with high income. The findings of this study provide the governments of the developing countries and their tax authorities a valuable understanding, which in turn helps them reform the taxpayers' compliance framework.

scholarly journals Confirmatory Factorial validity of Neighborhood Features amongst South Africa low-income Housing Occupants’

2013 ◽  
Vol 5 (12) ◽  
pp. 825-837 ◽  
Author(s):  
Aigbavboa Aigbavboa
Keyword(s):  
South Africa ◽  
Low Income ◽  
Questionnaire Survey ◽  
Structural Equation ◽  
Sem Analysis ◽  
Primary Data ◽  
Equation Modeling ◽  
Factorial Validity ◽  
Housing Projects ◽  
Low Income Housing

There is a fundamental link between theory and measurement advising that factorial confirmation of measures should be the first stage of theory testing. The aim of this paper was to confirm the factorial validity of the neighborhood features in a residential satisfaction study amongst South Africa low-income housing occupants’. The study was conducted amongst subsidized low-income housing occupants’ in South Africa. Data used in the study were obtained from a Delphi and field questionnaire study. Primary data was collected through the use of a structured questionnaire survey conducted among 751 low-income housing residents’ in three metropolitan and one district municipality in the Gauteng Province of South Africa. Data gathered via the questionnaire survey were analyzed using structural equation modeling (SEM) which was used to confirm the factorial structure of the constructs. SEM analysis revealed that the Rho coefficient and the Cronbach’s alpha coefficient of internal consistency were over 0.70 criterions for acceptability. Further finding was that neighborhood features influence on the residents’ satisfaction was not statistically significant and hence was weak in the prediction of the residents’ satisfaction with their houses. However, due to the idiosyncratic dataset used in the study, it remains to be seen if the evaluated indicator factors of neighborhood features can replicate to other cross-cultural datasets. If this is the case, the paper makes a significant contribution towards understanding neighborhood features on subsidized low-income housing projects. This study provided significant insight into how residents’ satisfaction with their houses could be improved.

scholarly journals Faktor Penggelapan Pajak, Interaksi Fiskus dengan Wajib Pajak dan Kepatuhan Pajak di Kantor Pelayanan Pajak Pratama Bogor

2014 ◽  
Vol 1 (02) ◽  
pp. 136-148
Author(s):  
Surono Surono ◽  
Nur Hidayat
Keyword(s):  
Tax Evasion ◽  
Structural Equation ◽  
Tax Compliance ◽  
Jel Classification ◽  
Primary Data ◽  
Equation Modeling ◽  
Analysis Tool ◽  
Collection Method ◽  
Data Analysis Tool ◽  
The Individual

ABSTRACT This study influence of tax evasion and the interaction with the tax authorities on the tax compliance of taxpayers. The population in this study is the individual taxpayer (WPOP) in Bogor district. Sampling was done by the method of proportional sampling. The number of samples is determined 200. Primary data collection method used was by questionnaire (questioner). Data analysis tool used in this study is SEM with Lisrel 8:54. Results show that, the factors that significantly affect tax evasion on Tax compliance, interaction with the tax authorities Taxpayer significant effect on Tax compliance. Factors tax authorities of tax evasion and interaction with taxpayers collectively significant effect on tax compliance. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh faktor penggelapan pajak dan interaksi fiskus dengan wajib pajak terhadap kepatuhan pajak. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi (WPOP) yang ada di kabupaten Bogor. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 200 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode kuesioner. Alat analisis data yang digunakan dalam penelitian ini adalah structural equation modeling dengan Lisrel 8.54. Hasil analis menunjukkan faktor penggelapan pajak berpengaruh signifikan terhadap kepatuhan pajak, interkasi fiskus dengan wajib pajak berpengaruh signifikan terhadap kepatuhan pajak. JEL Classification: H26

Celebrity Endorsement as Moderating Variable on the Relationship between Loyalty and Corporate Credibility of Travel Companies in Aceh

2018 ◽  
Vol 9 (04) ◽  
pp. 20726-20734
Author(s):  
Ricky Alfanda ◽  
Jasman J. Ma’ruf ◽  
Nurdasila Darsono ◽  
Syafruddin Chan ◽  
Syafruddin Chan
Keyword(s):  
Customer Loyalty ◽  
Structural Equation ◽  
Descriptive Analysis ◽  
Demographic Characteristics ◽  
Primary Data ◽  
Equation Modeling ◽  
Celebrity Endorsement ◽  
Significant Relationships ◽  
Corporate Credibility ◽  
The Relationship

To increase customer loyalty, travel companies in Aceh use celebrity endorsement to help promote their products. The purpose of this study was to examine important criteria in creating customers’ loyalty. The effect of celebrity endorsement as moderating variabel on the relationship between loyalty and corporate credibility are investigated for this purpose. A sample was drawn from umrah pilgrims in Aceh with 220 respondents. Primary data was used in this study in form of questionnaire with Likert scale. SPSS was used to analyze demographic characteristics of the respondents and descriptive analysis. AMOS 22 was adopted for the Structural Equation Modeling of the survey model for verified analysis using regression weight/loading factor. The findings of this study have shown significant relationships among the variables under investigation. Celebrity endorsement was found as moderating variable between corporate credibility and customers loyalty. The results of this study could provide input for travel companies in Aceh to use celebrity endorsement if they wanted to increase customer loyalty of umrah pilgrims.

Tax compliance in a developing country

2017 ◽  
Vol 44 (6) ◽  
pp. 931-957 ◽  
Author(s):  
Stephen Korutaro Nkundabanyanga ◽  
Philemon Mvura ◽  
David Nyamuyonjo ◽  
Julius Opiso ◽  
Zulaika Nakabuye
Keyword(s):  
Developing Country ◽  
Tax Evasion ◽  
Structural Equation ◽  
Survey Design ◽  
Tax Compliance ◽  
Equation Modeling ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Tax System ◽  
Content Type

Purpose The purpose of this paper is to establish the relationship between perceived grounds for tax non-compliance or compliance behaviors and perceived tax compliance factors. Design/methodology/approach The study employed a correlational and cross-sectional survey design seeking to understand tax compliance by taxpayers’ perceptions in Uganda. Data from 205 respondents to the questionnaire were analyzed using Statistical Package for Social Scientists and structural equation modeling with analysis of moment structures. Findings Governmental effectiveness, transparent tax system (TTS) and voice and accountability (VA) are perceived grounds for tax compliance or non-tax compliance and, as indicators of tax administration significantly influence variances in tax compliance. Tax compliance in Uganda is indicated by perceived worth and distribution of public expenditure (WDPE), level of taxation, inequalities in the tax system and tax evasion. Research limitations/implications No distinction is made between actual and potential taxpayers. Still, the results can contribute to our understanding of tax compliance puzzle from the behavioral angle. Factors such as perceived WDPE indicate a taxpayer’s compliance decision and factors such as governmental effectiveness explain that decision. Additional government policy requirements beyond greater enforcement actions by the tax authorities should be cultivated. Originality/value Results contribute to extending the basic tax effort model by establishing the extent to which VA, TTS and governmental effectiveness (GEF) matter in a developing country context. The study presents tax compliance as a taxpayer’s decision that is informed by perceptions and shows that factors increasing the taxpayers’ perceptions about VA and GEF relate to the importance that their perceptions have in their tax compliance decisions.

scholarly journals Pain and satisfaction: the case of isolated COVID-19 patients of Pakistan

PeerJ ◽  
2021 ◽  
Vol 9 ◽  
pp. e11859
Author(s):  
Wajiha Haq ◽  
Siddrah Irfan ◽  
Syed Hassan Raza ◽  
Waqar Ahmed ◽  
Mian Alam ◽  
...  
Keyword(s):  
Patient Satisfaction ◽  
Low Income ◽  
Structural Equation ◽  
Demographic Factors ◽  
Primary Data ◽  
Equation Modeling ◽  
Pain Level ◽  
Lower Odds ◽  
Income Adequacy ◽  
Isolation Period

Background Over 3 million people lost their lives across the globe due to the COVID-19 related pandemic. The unprecedented restrictions on mobility have imposed in the form of isolation, quarantines, and lockdowns to curb the profound effects of the pandemic and retain physical health. This study examined the relationship between various pain levels, demographic variables and patient satisfaction with COVID-19 during isolation. Methods The primary data in this study were collected from isolated patients during their isolation and treatment in a public hospital. We obtained information from patients with COVID-19 (N = 100) about their demographic characteristics, varying levels of pain, and satisfaction with the services provided during the isolation period. We computed the descriptive statistics to explain the profile of participants, ANOVA was used to find out the difference between various groups on patient satisfaction, and structural equation modeling was performed to examine the link between pain levels, demographic factors, and patient satisfaction. This analysis was performed with STATA and SmartPLS-3. Results The findings of this study ascertained that respondent’s education (Beta, β = 2.961, p = 0.003), assets such as possession of a house (β = 4.563, p = 0.000), perception of income adequacy during the lockdown (=2.299, p = 0.022), and negligence in prevention (β = 1.975, p = 0.049) significantly affects patient satisfaction during the isolation period. Moreover, satisfaction with life, physicians and medicine, income adequacy, and fear of the participants was significantly linked to the pain level (Model F-stat = 86.323, p = 0.0001). Patients who were satisfied with their treatment had significantly lower odds of having pain (OR 0.023, 95% CI [0.001–0.0452]). Patients who had enough income to meet their basic necessities were found to have significantly lower odds of having pain (OR 0.155, 95% CI [0.032–0.740]. Discussion and Conclusion We conclude that a higher level of education, low income, and living in a rented house contributes significantly to the feeling of more satisfaction with the provided services. This implies that people with more affluent backgrounds are less likely to be satisfied with the provided services as low-income and living in rented house groups are more satisfied during isolation than others. The pain level is also affected by subjective factors such as fear and satisfaction which need to be considered while doing patient management. This study can be helpful in improving the delivery of public services of isolation centers by considering various characteristics and demographic factors of patients.

scholarly journals Faktor Penggelapan Pajak, Interaksi Fiskus dengan Wajib Pajak dan Kepatuhan Pajak di Kantor Pelayanan Pajak Pratama Bogor

2014 ◽  
Vol 1 (02) ◽  
pp. 136-148
Author(s):  
Surono Surono ◽  
Nur Hidayat
Keyword(s):  
Tax Evasion ◽  
Structural Equation ◽  
Tax Compliance ◽  
Jel Classification ◽  
Primary Data ◽  
Equation Modeling ◽  
Analysis Tool ◽  
Collection Method ◽  
Data Analysis Tool ◽  
The Individual

ABSTRACT This study influence of tax evasion and the interaction with the tax authorities on the tax compliance of taxpayers. The population in this study is the individual taxpayer (WPOP) in Bogor district. Sampling was done by the method of proportional sampling. The number of samples is determined 200. Primary data collection method used was by questionnaire (questioner). Data analysis tool used in this study is SEM with Lisrel 8:54. Results show that, the factors that significantly affect tax evasion on Tax compliance, interaction with the tax authorities Taxpayer significant effect on Tax compliance. Factors tax authorities of tax evasion and interaction with taxpayers collectively significant effect on tax compliance. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh faktor penggelapan pajak dan interaksi fiskus dengan wajib pajak terhadap kepatuhan pajak. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi (WPOP) yang ada di kabupaten Bogor. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 200 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode kuesioner. Alat analisis data yang digunakan dalam penelitian ini adalah structural equation modeling dengan Lisrel 8.54. Hasil analis menunjukkan faktor penggelapan pajak berpengaruh signifikan terhadap kepatuhan pajak, interkasi fiskus dengan wajib pajak berpengaruh signifikan terhadap kepatuhan pajak. JEL Classification: H26

Application Of Technology Acceptance Model Of Unified Payment Interface Services Adoption In Mysuru City: An Exploratory Study

2019 ◽  
Vol 118 (6) ◽  
pp. 25-35
Author(s):  
Vinay S
Keyword(s):  
Technology Acceptance ◽  
Technology Acceptance Model ◽  
Structural Equation ◽  
Banking Sector ◽  
Primary Data ◽  
Equation Modeling ◽  
Security Issues ◽  
Acceptance Model ◽  
Structured Questionnaire

Continuous development of technological innovations especially in the banking sector have stirred competition which has changed the way businesses operate resulting in the introduction of Unified Interface Payment (UPI) services. This study was conducted in order to analyse the adoption of UPI services through Technology Acceptance Model (TAM) in Mysuru. Objectives of study were framed to determine the demographic factors that influence the practices of UPI by the customers, to examine the role of banks in integrating UPI services and products and to assess the various security issues affecting the usage of UPI services by Mysuru customers. Based on these objectives a structured questionnaire was prepared and primary data was collected from 165 respondents. Data was analysed making use of SPSS and other models namely Structural Equation Modeling with Analysis of Moment Structures (AMOS) Software. Finally the researchers identifies that there is a need for convergence of customer’s preference for safe and easy banking transactions. This study revealed that the customer’s model have to be well integrated for progress in UPI operations.

A Partial Least Square Structural Equation Modeling: Prestige Perception in Tourism

2020 ◽  
Author(s):  
Murat Kayak
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Destination Brand ◽  
The Relationship ◽  
Intention To Revisit ◽  
Brand Prestige

This study aims to investigate destination brand prestige, and to explore the mediating effects of destination brand worldness between destination brand prestige and intention to revisit. Research is designed to collect primary data from the Taiwanese tourists. Partial least squares structural equation modeling is used to test the effects. The research model is appropriately implemented in Smart PLS 3 and a full mediation has existed through the empirical findings. The study shows how destination brand worldness mediates the relationship between destination brand prestige and intention to revisit.

Organizational Empowerment and Turnover intensions:A mediation of Job Satisfaction and Affective Commitment. A Case of Hattar industries, Pakistan

2019 ◽  
Vol 6 (2) ◽  
pp. 1-6
Author(s):  
Mehwish Iftikhar ◽  
Sheraz Khan
Keyword(s):  
Job Satisfaction ◽  
Structural Equation ◽  
Affective Commitment ◽  
Middle Level ◽  
Primary Data ◽  
Equation Modeling ◽  
Clear Understanding ◽  
Complex Process ◽  
Managerial Implications ◽  
Organizational Empowerment

Empowerment has never been something handed from one person to another or passed from employer to employee but it is a complex process, which needs a vivid vision and clear understanding for managers and employees. It is a technique and tool for the retention of employees.This quantitative study is done to examine the affect of organisational empowerment on turnover intensions by way of mediation of job satisfaction and affective commitment.Direct and indirect affects of variables are examined while conducting the study among employees of Hattar industries located in Punjab, Pakistan.Cross sectional design is addopted and primary data is collected through standardised questionnaires on five point likert scale. A total of 220 employees working at middle level management of Hattar industries, were chosen randomly. Correlation is applied in order to findout the strength of relationship between variables.The data was analysed on the basis of SEM (structural equation modeling) technique by using AMOS. Findings depicted the positive relationship between organizational empowerment with the variables job satisfaction and affective commitment. The result also indicates that there is a significant mediating influence of job satisfaction and affective commitment in the relationship between organizational empowerment and turnover intensions. Practical/managerial implications of this study revealed that organizations should foster to give empowerment to their workers if they want to retain them so that, they will be satisfied enough, will remain committed to work and will have lower intensions to leave the job that will better contribute in boosting up the overall performance of the organization.

Analisa Pengaruh Professionalism dan Rewards Terhadap Job Satisfaction Serta Implikasinya Pada Organizational Commitment; Telaah Pada Sopir Taksi Konvensional Bandara Soekarno-Hatta

2018 ◽  
Vol 9 (2) ◽  
pp. 1-17
Author(s):  
Aldo Winata
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Structural Equation ◽  
Sampling Technique ◽  
Positive Influence ◽  
Primary Data ◽  
Equation Modeling ◽  
Taxi Driver ◽  
Probability Method ◽  
Positive Effect

Jakarta is the place where the largest number of land transportation in Indonesia, according to Djarot in Kompas.com article, vehicles every day increased about 1500 units. And according to an article from Liputan 6, revenue from conventional taxi drivers dropped dramatically after the entry of online transport by 40-50% during 2016 due to the entry of online transport. Conventional taxi companies must immediately anticipate this phenomenon so that their human resources can survive in the company. The purpose of this research are first, to know is there a positive effect from professionalism factors to organizational commitment and job satisfaction. Second, to know job satisfaction factors have a positive effect to organizational commitment. And the last is to know is there a positive effect from rewards factors to job satisfaction and organizational commitment’s factors. This research uses descriptive method with non-probability method. Through judgmental sampling technique, primary data collection was obtained from questionnaire distribution to conventional taxi driver of Soekarno-Hatta Airport. The data has been collected and then obtained by using Structural Equation Modeling (SEM). The result of this research indicates that there is positive influence from professionalism to organizational commitment but the data do not support the hypothesis, there is positive influence from professionalism to job satisfaction, but there’s negative effect between job satisfaction and organizational commitment, there is positive relation of rewards to job satisfaction, Finally there is a positive effect of rewards on organizational commitment. Keywords: organizational commitment, professionalism, rewards, job satisfaction, ecommerce, conventional taxi driver.

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