scholarly journals Voluntary Tax-compliance Behavior in SMEs; Evidence from Pakistan and Turkey

2020 ◽  
Vol 6 (4) ◽  
pp. 905-918
Author(s):  
Muhammad Shaukat Malik ◽  
Sabah Younus
Keyword(s):  
Research Work ◽  
Tax Compliance ◽  
Developed Countries ◽  
Medium Size ◽  
Key Factors ◽  
Risk Area ◽  
Mediating Role ◽  
Compliance Behavior ◽  
Trust Relation ◽  
Compliance Behaviour

This research article aims at exploring the Voluntary Tax-compliance behaviour of the small and medium-size business enterprises for two countries, Pakistan and Turkey. Voluntary tax-compliance from SME’s is considered as major risk area by the tax-collection authorities of both developing and developed countries, authorities from both desire to bring individuals belonging to SME’s to pay taxes on a voluntary basis, in order to generate higher revenues for their governments. Thus, data was collected from the owners of SME’s of both countries through a questionnaire, data thus collected was analysed using SPSS and PLS-Smart. The results suggested that voluntary tax-compliance can be achieved by building a mutual trust relation and by exercising legitimate use of power by the tax authorities, results also signify that subjective norms, perceived behavioural control, attitude towards taxes and moral obligation are also key factors in determining the voluntary tax-compliance behaviour as suggested by Kirchler,  Hoelzl and Wahl,  (2008). Also, this article tests the mediating role of the intention of building positive voluntary tax-compliance behaviour as suggested by Ajzen (1991). This study is an important contribution in literature as it incorporates data from two countries, Pakistan (a developing nation) and Turkey (that is making its mark in the list of developed countries). This research work can be further extended by incorporating comparative analysis among the business owners belonging to developed, semi-developed and developing countries.

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.

scholarly journals Influence of Tax Knowledge and Tax Complexity on Compliance Behavior Among Sole-Proprietors

2021 ◽  
Vol 11 (1) ◽  
pp. 71-81
Author(s):  
Nur Arina Inani Yahya ◽  
Noor Suhaila Shaharuddin ◽  
Noor Raudhiah Abu Bakar
Keyword(s):  
Important Determinant ◽  
Tax Compliance ◽  
Contributing Factors ◽  
Compliance Behavior ◽  
Compliance Level ◽  
Tax Complexity ◽  
The Government ◽  
Almost All ◽  
Perceived Complexity ◽  
Compliance Behaviour

Tax noncompliance is widely believed as a major concern for all tax administration in almost all countries. This issue calls for serious attention as the problem of noncompliance will cause losses of current income to the government. Studies on tax compliance have found that the compliance levels of sole proprietor are likely to be considerably low compared to other groups of taxpayers. Despite having the least compliance level, little is known about their taxpaying behaviour towards tax compliance. Various factors influencing tax compliance have been discussed in a previous study, but tax knowledge and tax complexity were the most important determinant among sole proprietors. Thus, this study aims to examine taxpayers' views on their level of tax knowledge and perceived complexity of the income tax system. The data was collected through Google Form that were distributed to sole proprietors who run the small business activities. The results revealed that tax knowledge and tax complexity are viewed as contributing factors towards non-compliance behaviour among sole proprietors. The finding of this study may be of interest to revenue bodies for addressing tax compliance issues. In ensuring the success of the revenue process, the collaboration between the tax authority and tax researchers is important to further understand the taxpayers’ compliance behaviour. Isu pematuhan cukai merupakan kebimbangan utama bagi semua pentadbir cukai hampir semua negara. Isu ini memerlukan perhatian yang serius kerana masalah ketidakpatuhan cukai akan mengakibatkan kerugian pada pendapatan negara. Kajian ke atas pematuhan cukai mendapati bahawa tahap pematuhan cukai di kalangan pemilikan tunggal adalah lebih rendah berbanding dengan pembayar-pembayar cukai yang lain. Walaupun mereka sering dikatakan mempunyai tahap pematuhan cukai yang rendah, namun sedikit sahaja kajian dilakukan tentang sikap terhadap tingkahlaku pematuhan cukai. Pelbagai faktor yang mempengaruhi pematuhan cukai telah dibahas dalam kajian sebelumnya, tetapi pengetahuan dan kerumitan cukai adalah penentu yang paling penting di kalangan pemilikan tunggal. Justeru kajian ini bertujuan menentukan pengaruh pengetahuan cukai dan tahap kerumitan cukai terhadap ketidakpatuhan cukai. Data kajian dikumpulkan melalui Google Form yang diedarkan kepada pemilik tunggal yang menjalankan aktiviti perniagaan secara kecil-kecilan. Hasil kajian menunjukkan bahawa pengetahuan dan kerumitan cukai dilihat sebagai faktor penyumbang terhadap tingkah laku ketidakpatuhan di kalangan pemilik tunggal. Dapatan kajian ini diharap dapat membantu pihak berkuasa dalam menangani isu ketidapatuhan cukai. Walaubagaimanapun, bagi memastikan proses pemungutan cukai berjalan dengan baik, pihak berkuasa percukaian dan penyelidik perlu bekerjasama untuk lebih memahami isu-isu pematuhan cukai.

scholarly journals Determinants of Tax Compliance Behaviour among Rental Income Earners in Pokhara

2021 ◽  
Vol 14 (1) ◽  
pp. 69-81
Author(s):  
Ghanashyam Tiwari
Keyword(s):  
Local Government ◽  
Peer Influence ◽  
Fiscal Federalism ◽  
Negative Relationship ◽  
Tax Compliance ◽  
Fiscal Sustainability ◽  
Compliance Behavior ◽  
Government Incentives ◽  
The Cost ◽  
Compliance Behaviour

Rental tax is an important source of revenue for local government units. After Nepal adopted fiscal federalism, concerns have been shown by policymakers as well as academicians on the fiscal sustainability of the local government units. In this context, this study attempts to explore tax compliance behaviour among rental income owners in Pokhara. The study is based on a survey of 196 households located in wards 9, 11 and 17 of Pokhara Metropolitan City. The wards represent commercial, semi-urban, and densely populated areas of the city respectively. The required data were gathered employing a self-administered questionnaire comprising Likert scales to measure tax awareness, attitude towards tax, cost of non-compliance, peer influence for compliance, government incentives, and tax compliance behavior of the rental income earner. The data collected were analyzed employing ANOVA, correlation and multiple regression. The research revealed a positive relationship between tax awareness, attitude towards tax, peer influence, and government incentives with tax compliances. The study findings depict that the taxpayers’ awareness and perception towards tax are important variables that affect the compliance behavior of rental taxpayers. Moreover, the results reveal that the rental income earner in Pokhara does not comply with the tax rules due to the lower cost of non-compliance as negative relationship established was found between tax compliance and the cost of non-compliance. Metropolitan tax authority needs to focus on awareness and government incentives rather than the cost of non-compliance for better adherence to tax rules among rental taxpayers.

scholarly journals FRAMING DAN GENDER DALAM KEPATUHAN PAJAK : STUDI EKSPERIMEN

2020 ◽  
Vol 13 (1) ◽  
Author(s):  
Titisari Dian Prastiwi ◽  
Theresia Woro Damayanti
Keyword(s):  
Tax Compliance ◽  
Bachelor's Degree ◽  
Individual Behavior ◽  
Personal Attributes ◽  
Primary Data ◽  
Factorial Designs ◽  
Feminine Gender ◽  
Compliance Behavior ◽  
And Gender ◽  
Compliance Behaviour

Framing causes differences individual behavior in making various decisions. One of them is the decision regarding tax compliance. This research study’s aimed to examine where there are differences in tax compliance behaviour between those who receive positive and negative framing and differences in individual tax compliance behavior based on personal attributes in the form of masculine and feminine gender. Prospect theory used as a basis for explaining changes in individual behavior when receiving framing effects. This study was conducted by primary data in the scope of Bachelor’s Degree of Accountancy at FEB UKSW who took Taxation Management. This experiment design was consisted of 2 x 2 between subject factorial designs. The result of this study prove that there is no influence between framing and gender on tax compliance.The results that obtained from the examination of interaction also prove that there is no influence that is difference between positive and negative framing and or masculine and feminine gender on tax compliance. 

scholarly journals Pioneer dataset and recognition of Handwritten Pashto characters using Convolution Neural Networks

2020 ◽  
pp. 002029402096482
Author(s):  
Sulaiman Khan ◽  
Abdul Hafeez ◽  
Hazrat Ali ◽  
Shah Nazir ◽  
Anwar Hussain
Keyword(s):  
Neural Network ◽  
Artificial Neural Network ◽  
Support Vector Machine ◽  
Research Work ◽  
Recognition Rate ◽  
Recognition Task ◽  
Convolution Neural Network ◽  
Medium Size ◽  
Support Vector ◽  
Artificial Neural

This paper presents an efficient OCR system for the recognition of offline Pashto isolated characters. The lack of an appropriate dataset makes it challenging to match against a reference and perform recognition. This research work addresses this problem by developing a medium-size database that comprises 4488 samples of handwritten Pashto character; that can be further used for experimental purposes. In the proposed OCR system the recognition task is performed using convolution neural network. The performance analysis of the proposed OCR system is validated by comparing its results with artificial neural network and support vector machine based on zoning feature extraction technique. The results of the proposed experiments shows an accuracy of 56% for the support vector machine, 78% for artificial neural network, and 80.7% for the proposed OCR system. The high recognition rate shows that the OCR system based on convolution neural network performs best among the used techniques.

A Conceptual Model of Zakat Payers' Trust in a Zakat Institution in Kelantan

2021 ◽  
Vol 12 (1) ◽  
pp. 82-82
Author(s):  
Rufaidah Mat Nawi ◽  
Nadzirah Mohd Said ◽  
Hazriah Hasan
Keyword(s):  
Conceptual Model ◽  
Management Practices ◽  
Stakeholder Management ◽  
Tax Compliance ◽  
The Self ◽  
Compliance Behavior ◽  
The Future

Zakat institutions are obliged to collect zakat from every eligible Muslim because their existence manages the institution by distributing the wealth from the wealthy Muslims to zakat asnafs. However, the zakat institutions still fail to ensure that every one of zakat payers will comply with paying through the institutions. Zakat payers' trust affects their zakat compliance behavior (Mustafa et al., 2013). According to research done by Faizal and Ramli (2017), compliance behavior is one factor that influences the act of tax compliance. This finding supports the prior studies by Kastlunger et al. (2013), who say that high trust causes the increase in tax compliance. The same case goes with paying zakat. Zakat payers' trust is essential in ensuring zakat payers pay zakat through the formal channels. According to Ahmad, Wahid, and Mohamad (2006), zakat payers' dissatisfaction towards zakat distribution practices by zakat institutions leads them to pay zakat directly to asnafs. Thus, this proves that lack of trust by zakat payers can increase the self-distribution practice and leakage in zakat collection. According to a report by Populus (2018), donors are most likely to donate their money to support causes by charities if charities are good at managing funds and demonstrate impacts for their causes. Otherwise, they will lose trust in those charities. As in this study, the main focus to study zakat payers' trust is to reduce the increase in self-distribution practice and gradually lead to maximize the zakat collection in the future. Based on that reason, this study determines which factors should be focused on to increase zakat payers' trust. The proposed factors in this study are disclosure practices, council board, and stakeholder management practices. Thus, the paper aims to develop a conceptual model of zakat payers' trust in a zakat institution in Kelantan. Keywords: Council board; Disclosure practices; Stakeholder management practices; Zakat payers' trust.

Statistical study of the economic security of the Moscow region

2021 ◽  
pp. 179-191
Author(s):  
Д.В. Дианов ◽  
И.С. Каблуков
Keyword(s):  
Sustainable Development ◽  
Applied Research ◽  
Statistical Study ◽  
Research Work ◽  
Economic Security ◽  
Economic Crime ◽  
Moscow Region ◽  
Key Factors ◽  
Social Significance ◽  
Internal Affairs

Предлагаемая статья посвящена отражению основных полученных результатов научно-исследовательской работы, выполняемой в рамках прикладных исследований органов внутренних дел по выявлению и анализу факторов экономической преступности в регионах страны, и охватывает аналитические аспекты оценки и интерпретации закономерностей, оказывающих влияние на экономическую безопасность Московской области, а также вопросы моделирования тенденций, закономерностей и прогнозирования основных факторов, имеющих наибольшую социальную значимость в области обеспечения безопасности и устойчивого развития региона. The article investigates the main results of research work carried out within the framework of applied research of the internal Affairs bodies to identify and analyze the factors of economic crime in the country's regions, and covers analytical aspects of the assessment and interpretation of laws impacting on the economic security of the Moscow region, as well as modeling of trends, patterns and predicting the key factors that have the greatest social significance in the field of ensuring security and sustainable development of the region.

scholarly journals Evaluating the individual- and country-level variations in tax morale

2017 ◽  
Vol 44 (5) ◽  
pp. 816-832 ◽  
Author(s):  
Colin C. Williams ◽  
Besnik Krasniqi
Keyword(s):  
Tax Compliance ◽  
State Intervention ◽  
Developed Countries ◽  
Social Actor ◽  
Actor Model ◽  
Tax Morale ◽  
Content Type ◽  
Country Level ◽  
The One ◽  
The Individual

Purpose Recently, a small but burgeoning literature has argued that tax non-compliance cannot be fully explained using the conventional rational economic actor approach which views non-compliance as occurring when the pay-off is greater than the expected cost of being caught and punished. Instead, a social actor approach has emerged which views tax non-compliance as higher when “tax morale”, defined as the intrinsic motivation to pay taxes, is low. To advance this social actor model, the purpose of this paper is to evaluate the individual and national heterogeneity in tax morale, which is crucial if tax compliance is to be improved. Design/methodology/approach To do this, the authors report data from the 2010 Life in Transition Survey on tax morale in 35 Eurasian countries. Findings Logit econometric analysis reveals, on the one hand, that there is higher tax morale among middle-aged, married, homeowners with children, with a university degree and employed, and on the other hand, that there is higher tax morale in more developed countries with stronger legal systems and less corruption, and higher levels of state intervention in the form of both taxation and expenditure. Research limitations/implications Rather than continue with the rational actor approach, this paper reveals that how an emergent social actor approach can help to more fully explain tax non-compliance and results in a different policy approach focused upon changing country-level economic and social conditions associated with low tax morale and thus non-compliance. Practical implications These results display the specific populations with low tax morale which need targeting when seeking to tackle tax non-compliance. Originality/value This paper provides a new way of explaining and tackling tax non-compliance in Eurasian countries.

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.

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