Determinants of Organisational Commitment of Universities’ Employees

Zeer, Imad Al; Alkhatib, Amjad Abdallah; Alshrouf, Majed

doi:10.6007/ijarafms/v9-i1/5914

Cited by 3 publications

(3 citation statements)

References 36 publications

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“…Furthermore, individuals may consider acting illegally once they see such violations being committed by a peer (Davis et al 2003). Peer groups have a significant influence on a person's opinions, attitudes, and behaviour (Al Zeer et al 2019). If taxpayers are affected by their peers in a profound manner, their decisions, personal beliefs, and attitudes would be affected as well (Puspitasari and Meiranto 2014).…”

Section: Peer Influence and Tax Evasionmentioning

confidence: 99%

The Effect of Tax Fairness, Peer Influence, and Moral Obligation on Sales Tax Evasion among Jordanian SMEs

Al-Rahamneh

Bidin

2022

JRFM

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Tax evasion remains a complex issue for tax authorities, policymakers, and researchers. While socio-psychological factors have been researched, their impact on tax evasion among SMEs has not yet been determined. This paper empirically analyses the effects of tax fairness, peer influence and moral obligation, on sales tax evasion among Jordanian SME owners/managers. A survey was used to obtain data from three regions of Jordan (north, middle, south). Random sampling was utilized in selecting the prospective respondents from SMEs in three sectors (trade, service, manufacturing). A total of 212 usable questionnaires retrieved from the SMEs were analysed using Smart-PLS 3.0. The results revealed that tax fairness and moral obligation had a significant negative effect on sales tax evasion behaviour among SME owner-managers. On the other hand, peer influence positively and significantly impacted sales tax evasion behaviour. Thus, policymakers and tax authorities should incorporate these factors in developing effective strategies to reduce tax evasion in Jordan, which could result in an improvement in the country’s overall revenue collection. The findings also contribute to the scarcity of literature about the significance of socio-psychological factors in mitigating tax evasion by examining the effects of tax fairness, peer influence, and moral obligation on sales tax evasion.

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Section: Peer Influence and Tax Evasionmentioning

confidence: 99%

The Effect of Tax Fairness, Peer Influence, and Moral Obligation on Sales Tax Evasion among Jordanian SMEs

Al-Rahamneh

Bidin

2022

JRFM

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“…Ethics imply a moral mind-set which directs the human actions as well as businesses, and shapes a part of the attitude related to the behaviours of people (Al Zeer, Alkhatib & Alshrouf, 2019). Previous researchers Song and Yarbrough (1978) established that education level is positively associated to taxpayers' tax ethic.…”

Section: Previous Literaturementioning

confidence: 99%

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

Kiow¹,

Claudia²,

Kassim³

et al. 2021

IJARAFMS

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Tax revenue is a main source of income to government and is used for various public services and essentials. Taxes generally are perceived as a burden to taxpayers, so tax evasion is a universal phenomenon that governments facing in the world. Malaysia is in the fiscal deficit situation and it became worse during the Covid-19 pandemic. It is important to increase tax revenue as it would help to reduce the fiscal deficit. This study looks into how ethical perception of individual taxpayers to be influenced by their education level and hence further influence their tax compliance behaviour. The researcher used cross-sectional survey design to collect data at one point in time. This study using Statistical Package for the Social Science (SPSS) version 21 to analyse the data in order to obtain meaningful information. Based on 606 respondents in Peninsular Malaysia, the study indicates that ethical perception has a positive significance impact on tax compliance behaviour. The results also highlight a significant positive relationship between ethical perception and tax compliance behaviour when moderated by education level. It means education level will enhance ethical perception of individual taxpayers, hence they will be more compliant. Based on this findings, government can improve further their existing policies to make sure high tax compliance in future.

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“…Ethics imply a moral mind-set which directs the human actions as well as businesses, and shapes a part of the attitude related to the behaviours of people (Al Zeer et al, 2019). Tax morality is defined as the degree of national and cultural awareness prevailing in the state; and so the higher this level among individuals, the more these individuals enjoy a high sense of tax responsibility, and growing love for the public interest, and a relentless pursuit towards performing their duties, which are determined based on the laws and regulations (Torgler & Schneider, 2009).…”

Section: Literature Review and Hypothesis Development Tax Ethics And Tax Compliancementioning

confidence: 99%

The Impact of Tax Ethics and Knowledge on Tax Compliance among Palestinian Taxpayers

Alkhatib¹,

Hamad²,

Hermas³

2020

IJARBSS

Self Cite

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Tax compliance is an ongoing challenge for policymakers worldwide. As the tax is the most important financial resource for governments to finance their public expenditures. Especially, in countries such as Palestine due to a lack of natural resources. So tax evasion and avoidance have a significant negative impact on the government to meet their obligations, as the public budget of Palestine is largely dependent on tax revenues that constitute 90% of the public budget going forward with its obligations to society. Good tax administration and efficient tax collection is a prerequisite for securing adequate tax returns. The current study focuses on identifying the role of tax knowledge and tax ethics on tax compliance among Palestinian taxpayers. The current study is designed on the basis of a review of previous studies on tax knowledge and ethics with tax compliance and its impact on tax revenues. Tax non-compliance is one of the tax and financial phenomena that studies and statistics confirm are common in all countries of the world, but in proportions that differ from one country to another, and from a period of time to another.

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Determinants of Organisational Commitment of Universities’ Employees

Cited by 3 publications

References 36 publications

The Effect of Tax Fairness, Peer Influence, and Moral Obligation on Sales Tax Evasion among Jordanian SMEs

The Effect of Tax Fairness, Peer Influence, and Moral Obligation on Sales Tax Evasion among Jordanian SMEs

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

The Impact of Tax Ethics and Knowledge on Tax Compliance among Palestinian Taxpayers

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