scholarly journals Examining the Moderating Effect of Tax Knowledge on the Relationship between Individual Factors and Income Tax Compliance Behaviour in Malaysia

2019 ◽  
Vol 9 (3) ◽  
Author(s):  
Nivakan Sritharan ◽  
Sahari Salawati
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Moderating Effect ◽  
Individual Factors ◽  
The Relationship ◽  
Compliance Behaviour

scholarly journals KEPATUHAN WAJIB PAJAK MEMEDIASI DETERMINAN PENERIMAAN PAJAK PENGHASILAN

2017 ◽  
Vol 21 (2) ◽  
pp. 318
Author(s):  
Rachmawati Meita Oktaviani ◽  
Pancawati Hardiningsih ◽  
Ceacilia Srimindari
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Survey Method ◽  
Tax Revenue ◽  
Factors Affecting ◽  
Independent Variables ◽  
Tax Revenues ◽  
The Relationship ◽  
Income Tax Revenue

This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. The study consists of three independent variables that tax penalties, the service tax authorities, and awareness of the taxpayer. While this research is tied in income tax revenues and intervening variable is tax compliance.This study used purpose sampling technique and survey method with questionnaires in collecting data. Respondent were sampled in this study is an individual taxpayer who performs is 120 respondent in Semarang. Research data analysis using multiple analysis with the path analysis.The results showed that the variable tax penalties and service tax authorities an effect on tax compliance, awareness taxpayer has no effect on tax compliance, tax penalties, awareness of taxpayers and taxpayer compliance effect on income tax revenue, the service tax authorities had no effect on tax revenue income. Tax compliance successfully mediate the relationship between the variables of service tax authorities against income tax revenue. Tax compliance  not successfully mediate the relationship between the tax penalties and awareness taxpayer against income tax revenue.

scholarly journals Pengaruh Pengalaman Diperiksa terhadap Kepatuhan Pajak Perusahaan Besar

2019 ◽  
Vol 3 (3) ◽  
pp. 219-235
Author(s):  
Achmad Rivai Muzakkir ◽  
Benedictus Raksaka Mahi
Keyword(s):  
Income Tax ◽  
Oil And Gas ◽  
Selection Process ◽  
Listed Company ◽  
Tax Compliance ◽  
Tax Rate ◽  
Gas Tax ◽  
Tax Audit ◽  
Two Step Estimation ◽  
The Relationship

Artikel ini mempelajari hubungan antara jumlah pemeriksaan yang pernah dialami sebelumnya dengan kepatuhan pembayaran pajak penghasilan perusahaan. Fokus penelitian adalah wajib pajak pada KPP Wajib Pajak Besar, KPP Minyak dan Gas Bumi, dan KPP PMB. Heckman Two Step Estimation digunakan untuk mengestimasi aturan seleksi pemeriksaan, dan keputusan kepatuhan perusahaan. Hasil estimasi tahap pertama menunjukkan bahwa ada aturan yang sistematis dalam proses seleksi pemeriksaan. Hasil estimasi tahap kedua menunjukkan bahwa perusahaan dengan jumlah pemeriksaan lebih banyak, keuntungan yang lebih rendah, average tax rate yang lebih rendah memiliki rasio kepatuhan yang lebih tinggi.Kata kunci : kepatuhan; kepatuhan pajak; pemeriksaan pajak; pajak penghasilan; seleksi pemeriksaan, ABSTRACTThis paper examines the relationship between the amount of past audit experience and firm’s income tax compliance. Focusing upon taxpayers in Large Taxpayer Tax Office, Oil and Gas Tax Office, and Listed Company Tax Office. A Heckman two step estimation is used to estimate the audit selection rule the firm’s compliance choice. The first step estimation results indicate that there is a systematic rule as a guidance in the selection process. The second stage results show that firms with more past audit experience, have a lower profit, and a lower average tax rate have a higher compliance ratio.Key words : compliance; tax compliance; tax audit; income tax; audit selectionJEL Classification : H26.D22

scholarly journals Dampak Moderasi Moral Perpajakan pada Hubungan Perceived Probability of Audit dan Sanksi terhadap Perilaku Kepatuhan Pajak Usaha Mikro, Kecil dan Menengah (UMKM)

2019 ◽  
Vol 4 (1) ◽  
pp. 69-78
Author(s):  
Riri Zelmiyanti ◽  
Eko Suwardi
Keyword(s):  
Regression Analysis ◽  
Tax Compliance ◽  
Research Data ◽  
Moderating Effect ◽  
Economic Factors ◽  
Analysis Tool ◽  
Behavioral Factors ◽  
The Relationship ◽  
Survey Questionnaires ◽  
Perceived Probability

This study aims to explore more carefully and in detail the influence of economic factors (perceived probability of audits and sanctions) and behavioral factors (moral) of the tax compliance of SMEs in Indonesia. Research on tax compliance has been done, but still a bit that combines economic and behavioral factors. Previous research mostly done on large companies and to individual taxpayers. The current study was conducted on SME entrepreneurs. This study tried to moderate the tax morale in relation to perceived probability of audits and sanctions against tax compliance. Samples in this study were individual taxpayers from SMEs in Yogyakarta. The research data was collected through a survey. Questionnaires had been processed in this study were around 118 questionnaires. Testing the hypothesis in this study used multiple regression analysis and analysis regression moderated. Regression analysis tool used is IBM SPSS 19.0. The results of this study indicate that the perceived probability of audits and sanctions have a direct impact on tax compliance. This study was not able to prove the moral moderating effect of taxation on the relationship perceived probability of an audit of tax compliance. This study also can not prove the moral moderating effect of taxation on the relationship sanctions on tax compliance.

scholarly journals THE ROLE OF INCOME TAX SYSTEM STRUCTURE IN TAX NON-COMPLIANCE BEHAVIOUR AMONG SMEs IN YEMEN

2021 ◽  
Vol 16 (Number 2) ◽  
pp. 23-49
Author(s):  
Lutfi Hassen Al-Ttaffi ◽  
Hijattulah Abdul-Jabbar ◽  
Saeed Awadh Bin-Nashwan
Keyword(s):  
Income Tax ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
System Structure ◽  
Tax System ◽  
Tax Rate ◽  
Tax Systems ◽  
High Level ◽  
Medium Enterprises ◽  
Compliance Behaviour

Tax is the main source of government revenue. However, a number of countries worldwide are increasingly besieged by challenges regarding compliance levels with the rules of tax systems. Thus, this paper aims to enhance an understanding of tax non-compliance behaviour by investigating the effect of the income tax system structure on Yemeni taxpayers’ behaviour. The study focuses on income tax compliance behaviour of owner-managers of small and medium enterprises (SMEs), as the Yemeni economy relies heavily on this sector. The SME sector represents 99.6 percent of business in Yemen. Based on a quantitative approach using a self-administered survey instrument, a total of 330 valid questionnaires were collected and the feedback provided analyzed. The results demonstrate that SME taxpayers exhibited a high level of tax non-compliance. Furthermore, the multiple regression analysis shows that the tax rate had a positive and significant influence on tax non-compliance behaviour, but the tax penalties rate did not. These results can be especially relevant to policymakers and practitioners of tax systems structures, particularly in a developing country such as Yemen.

scholarly journals Determinants of internal ta compliance costs: Evidence from South Africa

2016 ◽  
Vol 9 (3) ◽  
pp. 714-729 ◽  
Author(s):  
Sharon Smulders ◽  
Madeleine Stiglingh ◽  
Riel Franzsen ◽  
Lizelle Fletcher
Keyword(s):  
South Africa ◽  
Significant Influence ◽  
Income Tax ◽  
Tax Compliance ◽  
Regression Analyses ◽  
Compliance Costs ◽  
Internal Time ◽  
Key Drivers ◽  
Business Tax ◽  
Compliance Behaviour

Being tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business’s internal tax compliance costs (hours spent internally on tax compliance activities). This will assist Revenue Services in understanding what factors (determinants) could increase a small business’s internal tax compliance costs and might assist in managing tax compliance behaviour and contribution. The results expose the significant determinants per tax type, enabling a comparison to be made across the different tax types. Overall, turnover is the variable that had the most significant influence on internal tax compliance costs (time) (as opposed to the number of employees, which had a significant effect only on the internal time spent on employees’ tax). The analysis confirmed that there is a higher proportional burden for smaller businesses in respect of internal income tax and employees’ compliance activities.

scholarly journals A STUDY ON THE RELATIONSHIP BETWEEN ATTITUDE AND TAX COMPLIANCE: A CASE STUDY OF CIVIL SERVANTS IN SELANGOR

2020 ◽  
Vol 5 (2) ◽  
pp. 45-54
Author(s):  
Noorliana Safian ◽  
Nor Syamaliah Ngah
Keyword(s):  
Data Collection ◽  
Quantitative Research ◽  
Tax Compliance ◽  
Civil Servants ◽  
The Relationship ◽  
Self Administered Questionnaire ◽  
Moderate Relationship ◽  
Compliance Behaviour

Tax compliance has not been easy for any government across the globe. The numbers of eligible taxpayers did not comply with their tax obligations annually. There are a number of past researches that prove the association of attitude towards tax compliance behaviour. Having said that, this study interested in examines the influence of taxpayers' attitudes towards their tax compliance behaviour. This quantitative research uses a self-administered questionnaire as its medium of data collection. There are 120 civil servants in Selangor who participated as respondents. The findings of the data revealed a moderate relationship between attitude and tax compliance behaviour.

The Effects of Tax Knowledge, Tax Complexity and Tax Morale Towards Tax Compliance Behaviour Among Salaried Group in Malaysia

2021 ◽  
Vol 7 (2) ◽  
pp. 250
Author(s):  
Yusri Huzaimi Mat Jusoh ◽  
Farah Ahlami Mansor ◽  
Siti Noor Azmawaty Abd Razak ◽  
Wan Nurul Basirah Wan Mohamad Noor
Keyword(s):  
Tax Compliance ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
Voluntary Compliance ◽  
Government Sector ◽  
Tax Complexity ◽  
The Relationship ◽  
Compliance Behaviour ◽  
Structured Questionnaire

This study examines the relationship between tax knowledge, complexity and morale with the tax compliance behaviour among salaried group in Malaysia. A structured questionnaire were distributed to the private and government sector employees throughout Malaysia. The data analysis from 152 completed responses revealed that tax knowledge, complexity and morale proved to have significant influences on the tax compliance behaviour among salaried group. The findings of this study not only contribute to literature in exploring determinants that encourage voluntary compliance among the taxpayers under the Self-Assessment System (SAS) in Malaysia, they also provide insights to the governing bodies and the tax authorities of the needs to improve the current tax policy and merangka strategic movement in improving tax literacy among the taxpayers. This present study, however, has limitations due to the use of closed questionnaires that might not capture further information completely on the understanding of tax regulations and the factors causing non-compliance.

scholarly journals Public Governance Quality and Tax Compliance Behavior in Nigeria: The Moderating Role of Financial Condition and Risk Preference

2011 ◽  
Vol 5 (1) ◽  
pp. 3 ◽  
Author(s):  
James O. Alabede ◽  
Zaimah Bt. Zainol Ariffin ◽  
Kamil Md Idris
Keyword(s):  
Tax Compliance ◽  
Risk Preference ◽  
Moderating Effect ◽  
Public Governance ◽  
Financial Condition ◽  
Compliance Behavior ◽  
Compliance Level ◽  
Governance Quality ◽  
And Behavior ◽  
The Relationship

To have better understanding of compliance behavior of individual taxpayers in developing countries especially Nigeria, this study is undertaken primarily to test relationship between taxpayers’ perception<br />about public governance quality and their compliance behavior as well as to<br />determine whether the relationship is moderated by financial condition and risk preference individually and jointly. This study involved a survey of individual taxpayers’ opinion, perception and behavior about public governance quality as well as tax compliance. The major finding of<br />this study is that public governance quality has significant positive relationship with tax compliance behavior. The study also indicates that risk preference has strong negative moderating effect on the relationship between public governance quality and tax compliance behavior.  Administration of income tax in Nigeria is characterized by low compliance level and therefore, there is no doubt that improvement in public governance quality would contribute significantly in reawakening the culture of tax compliance among individual taxpayers in Nigeria. Empirically, nothing much is known in tax compliance literature about the influence of<br />public governance quality on tax compliance behavior of individual taxpayers as well as the moderating effect of financial condition and risk preference on tax compliance and its determinants. This study extended tax compliance model to incorporate public governance quality and moderating effects of financial condition and risk preference.<br /><br />

scholarly journals An Empirical Investigation of E-Banking in the Kurdistan Region of Iraq: The Moderating Effect of Attitude

e-Finanse ◽  
2020 ◽  
Vol 16 (1) ◽  
pp. 45-66 ◽  
Author(s):  
Yadgar Taha M. Hamakhan
Keyword(s):  
Structural Equation ◽  
Academic Staff ◽  
Moderating Effect ◽  
Equation Modeling ◽  
Individual Factors ◽  
Financial Industry ◽  
Electronic Banking ◽  
Online Questionnaire ◽  
User Behaviour ◽  
The Relationship

AbstractThe banking industry is one of the most important industries in developing countries, thus it plays a major role in the financial industry. Moreover, e-banking has simplified financial transactions. This study investigates the effect of individual factors on user behaviour and the moderating effect of attitude on the relationship between individual factors and user behaviour based on the Unified Theory of Acceptance and Use of Technology. A model suggests a second-order components research framework that improves current explanations of electronic banking channel services acceptance and sheds light on the role of attitude on the acceptance of electronic banking channel services which is the most important key concern. Data were collected using an online questionnaire with 476 valid responses from academic staff who work at the University of Sulaimani; the model has been tested using the Partial Least Squares-Structural Equation Modeling approach. The results show that individual factors have a positive effect on user behaviour and also show that attitude has a negative effect on the relationship between individual factors and user behaviour as a moderator.

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