scholarly journals An Investigation of the Relationship Among Machiavellianism, Ethical Beliefs and Tax Compliance Behaviour: A Preliminary Study on Selected Individual Taxpayers in Malaysia

2020 ◽  
Vol 10 (12) ◽  
Author(s):  
Afidah Sapari ◽  
Siti Anis Nadia ◽  
Vani Tanggamani
Keyword(s):  
Tax Compliance ◽  
Ethical Beliefs ◽  
Preliminary Study ◽  
The Relationship ◽  
Compliance Behaviour

An Examination of the Role of Ethics in Tax Compliance Decisions

2005 ◽  
Vol 27 (1) ◽  
pp. 39-72 ◽  
Author(s):  
B. Charlene Henderson ◽  
Steven E. Kaplan
Keyword(s):  
Tax Compliance ◽  
Ethical Beliefs ◽  
Ethical Orientations ◽  
Compliance Behavior ◽  
Proposed Model ◽  
Ethical Evaluations ◽  
Study Support ◽  
Compliance Decisions ◽  
The Relationship

The relationship between ethical beliefs and tax compliance is well documented, but extant research has not explored the relationships among general ethical beliefs, contextual ethical beliefs, and tax compliance behavior. In this study we propose a model that is intended to clarify the mechanisms through which ethical beliefs impact tax compliance. In the model, contextual ethical beliefs represent the mechanism through which individuals' general ethical beliefs impact tax compliance behavior. The model is tested using participants' ethical orientations as measures of their general ethical beliefs and using participants' ethical evaluations of others' tax compliance decisions as measures of their contextual ethical beliefs. Tax compliance behavior is inferred from participants' estimates of the likelihood that they would evade. Overall, the findings from our study support the proposed model. Ethical orientations are directly related to ethical evaluations; ethical evaluations directly predict tax compliance behavior; and finally, ethical orientations are indirectly related to tax compliance behavior. That is, ethical orientations influence tax compliance behavior, but only through their influence on ethical evaluations. We believe that the proposed model provides an important contribution by providing a framework that outlines the routes through which ethical beliefs impact tax compliance.

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 The relationship between body image and emotional and cognitive impairment after brain damage: A preliminary study

2021 ◽  
Author(s):  
Francesco Corallo ◽  
Dominique Tarda ◽  
Valentina Coppola ◽  
Lilla Bonanno ◽  
Viviana Lo Buono ◽  
...  
Keyword(s):  
Body Image ◽  
Cognitive Impairment ◽  
Brain Damage ◽  
Preliminary Study ◽  
The Relationship

scholarly journals Caring for Things Helps Humans Grow: Effects of Courteous Interaction with Things on Pro-Environmental Behavior

2021 ◽  
Vol 13 (7) ◽  
pp. 3969
Author(s):  
Hiroko Kamide ◽  
Tatsuo Arai
Keyword(s):  
Environmental Behavior ◽  
Well Being ◽  
Environmentally Conscious ◽  
Everyday Objects ◽  
Preliminary Study ◽  
The Relationship ◽  
Active Care ◽  
Familiar Objects

The purpose of this study was to clarify the influence of courteous interaction with familiar objects on pro-environmental behavior and well-being. We explored the process of interaction with everyday objects, such as pens and glasses in a preliminary study (N = 64), and to reveal two aspects that define these interactions, namely active care for objects and awareness of learning from the interaction (N = 687; Study 1). The more people cared for and learned through their interactions with a particular object, the more they perceived a connectedness to it (N = 195; Study 2). Furthermore, caring for and learning with familiar objects promoted various environmentally conscious behaviors and contributed to individual well-being (Study 3; N = 600). In this way, we discussed the relationship between interaction with everyday objects, the aspects of these interactions, and the influence of these interactions on an individual’s perspective toward the wider environment.

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