scholarly journals The Moderating Effect of Individual Taxpayers’ Education Level on Ethical Perception and Tax Compliance Behaviour in Peninsular Malaysia

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Tan Swee Kiow ◽  
Lau Claudia ◽  
Aza Azlina Md Kassim ◽  
Mohd Fuad Mohd Salleh
Keyword(s):  
Tax Compliance ◽  
Peninsular Malaysia ◽  
Education Level ◽  
Moderating Effect ◽  
Ethical Perception ◽  
Compliance Behaviour

scholarly journals The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia

2017 ◽  
Vol 1 (1) ◽  
pp. 26 ◽  
Author(s):  
Tan Swee Kiow ◽  
Mohd Fuad Mohd Salleh ◽  
Aza Azlina Bt Md Kassim
Keyword(s):  
Public Sector ◽  
Public Procurement ◽  
Tax Compliance ◽  
Peninsular Malaysia ◽  
Ethical Perception ◽  
Public Governance ◽  
Factors Influencing ◽  
Public Sector Efficiency ◽  
Social Amenities ◽  
Compliance Behaviour

The findings from this review suggested that tax compliance behaviour of individual taxpayers is influenced by ethical perception of individual taxpayers and their ethical perception is affected by public governance and transparency in government operations. Ethical perception plays an important role for individual taxpayers to report their income correctly. Ethical perception varies from an individual to another, which influenced by changes in their surroundings and their experiences when interact with government. Perceptions of how taxpayers’ money is being utilised, benefits they derived from government or others evade to pay tax are considered as possible factors influencing their compliance behaviour. Taxpayers will be more compliance if government use tax monies wisely or when taxpayers get benefits for the taxes paid in terms of public goods and social amenities that they prefer. Transparent surroundings will enhance taxpayers’ confidence in public bodies. Taxpayers are concerned on transparency in public procurement as lack of transparency may cause corruption and reduces public sector efficiency. In contrast, scholars argued that greater degree of transparency could lead to less trust as it will be easier for taxpayers to audit government and they might blame government for small mistakes.

scholarly journals The Mediating Effect of Ethical Perception on the Relationship between Tax Service and Tax Compliance Behavior Using Baron and Kenny and Bootstrapping Method

2019 ◽  
Vol 9 (Number 2) ◽  
pp. 41-49
Author(s):  
Swee Kiow Tan ◽  
Mohd Fuad Mohd Salleh ◽  
Aza Azlina Md Kassim
Keyword(s):  
Policy Development ◽  
Survey Design ◽  
Tax Compliance ◽  
Peninsular Malaysia ◽  
Mediating Effect ◽  
Primary Data ◽  
Ethical Perception ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Bootstrapping Method

The main purpose of this study is to examine themediating and indirect effects of ethical perception in tax service on tax compliance behaviour. The study used cross-sectional survey design to collect primary data from individual taxpayers in the southern region of Peninsular Malaysia. Data was analysed with Statistical Package for the Social Science (SPSS). Results indicate that partial mediation was supported by adopting Baron and Kenny method. However, there is almost no mediation by using bootstrapping method. It showed that ethical perception of individual taxpayers differ across individuals and these differences matter in significant ways particularly in their tax compliance decisions. Therefore, IRB should provide better tax service to individual taxpayers in order to enhance their tax ethics and compliance. This may increase tax revenue and reduce the budget deficit without raising tax rates. This research results provide valuable information for the IRB and it is useful for tax policy development,

PENGARUH PERTUMBUHAN EKONOMI DAN PENDAPATAN ASLI DAERAH TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA PEMKAB SUMENEP (Periode 2009-2013)

2015 ◽  
Vol 5 (2) ◽  
pp. 35
Author(s):  
Astri Furqani ◽  
Titimmah ,
Keyword(s):  
Tax Compliance ◽  
Income Level ◽  
Education Level

Penelitian ini bertujuan untuk mengetahui Pengaruh Pertumbuhan Ekonomi dan Pendapatan Asli Daerah terhadap Pengalokasian Anggaran Belanja Modal pada Pemkab Sumenep. Sampel dalam penelitian ini menggunakan laporan Realisasi APBD dan  data pertumbuhan ekonomi (PDRB) Sumenep dari tahun 2009-2013. Sedangkan metode yang digunakan dalam penelitian ini adalah metode kuantitaif deskriptif dan model análisis yang digunakan untuk menguji hipótesis adalah regresi linear berganda.Hasil penelitian ini menunjukkan bahwa: (1) pada analisa secara simultan hasilnya variabel independen (pertumbuhan ekonomi dan pendapatan asli daerah) berpengaruh signifikan terhadap variabel dependen (Belanja Modal). (2) analisa secara parsial pertumbuhan ekonomi tidak berpengaruh signifikan terhadap belanja modal, sedangkan Pendapatan Asli Daerah berpengaruh signifikan terhadap belanja modal. Keywords: tax compliance, education level, income levelPenelitian ini bertujuan untuk mengetahui Pengaruh Pertumbuhan Ekonomi dan Pendapatan Asli Daerah terhadap Pengalokasian Anggaran Belanja Modal pada Pemkab Sumenep. Sampel dalam penelitian ini menggunakan laporan Realisasi APBD dan  data pertumbuhan ekonomi (PDRB) Sumenep dari tahun 2009-2013. Sedangkan metode yang digunakan dalam penelitian ini adalah metode kuantitaif deskriptif dan model análisis yang digunakan untuk menguji hipótesis adalah regresi linear berganda.Hasil penelitian ini menunjukkan bahwa: (1) pada analisa secara simultan hasilnya variabel independen (pertumbuhan ekonomi dan pendapatan asli daerah) berpengaruh signifikan terhadap variabel dependen (Belanja Modal). (2) analisa secara parsial pertumbuhan ekonomi tidak berpengaruh signifikan terhadap belanja modal, sedangkan Pendapatan Asli Daerah berpengaruh signifikan terhadap belanja modal. Keywords: tax compliance, education level, income level

Moderating role of patriotism on sales tax compliance among Jordanian SMEs

2020 ◽  
Vol 13 (3) ◽  
pp. 389-415 ◽  
Author(s):  
Ahmad Farhan Alshira'h ◽  
Hijattulah Abdul-Jabbar
Keyword(s):  
Tax Compliance ◽  
Arab Countries ◽  
Moderating Effect ◽  
Theory And Practice ◽  
Sales Tax ◽  
Deterrence Theory ◽  
Content Type ◽  
Tax Rate ◽  
Tax Audit ◽  
The Impact

Purpose The purpose of this paper is to investigate the impact of tax audit, tax rate and tax penalty on sales tax compliance and examine the moderating effect of patriotism on the associations between tax audit, tax rate and tax penalty with sales tax compliance among Jordanian manufacturing small- and medium-sized enterprises (SMEs). Design/methodology/approach In this study, 660 questionnaires were distributed by using systematic random sampling to manufacturing SMEs in Jordan, after which a total of 385 useable questionnaires were deemed suitable for analysis. Partial least squares structural equation modelling (PLS-SEM) was used to validate the measurement model and structural model and the predictive relevance of the study’s model. Findings The findings showed that tax audit and tax penalty were positively associated with the level of sales tax compliance, whereas tax rate was insignificantly associated with sales tax compliance. They also demonstrated the moderating significant effect of patriotism on the relationship between tax penalty, tax audit and tax rate with sales tax compliance. Research limitations/implications Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen eligible SMEs to comply to further boost their sales collections. Originality/value This study extends the deterrence theory in the context of sales tax compliance by proposing the moderating effect of patriotism in the deterrence theory on sales tax compliance among SMEs. Moreover, the suitability for the use of PLS-SEM as a statistical tool in investigating the extended deterrence theory with patriotism as a moderating variable as well as its implications for theory and practice was also discussed.

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.

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