Determinants of Tax Evasion Intention using the Theory of Planned Behavior and the Mediation role of Taxpayer Egoism

Kaulu, Byrne

doi:10.1007/s40647-021-00332-8

Cited by 19 publications

(33 citation statements)

References 44 publications

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“…Cheating on tax payments is OK because government spending is not reasonably implemented. Kaulu (2022) 2. Taxpayers evade taxes because the tax system is unfair.…”

Section: Data Availability Statementmentioning

confidence: 99%

“…According to the research finding, people behaved to benefit their business in the Netherlands, France, and Belgium and compared people’s behavior and how they act self-centric behavior ( Choi and Park, 2022 ; Flanders and Wallonia). The association between personal income tax evasion and cultural characteristics, such as religiosity, government trust, and legal enforcement in Nigeria is investigated ( Weigel et al, 1987 ; Kaulu, 2022 ). In discussion, taxpayers hate tax evasion activities; however, they engage them in different practices.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Taxpayers’ psychological egoism always stands for the benefit of self-interest. Under egoistic behavior, taxpayers prefer a low tax rate that minimizes their tax liability ( Boadway et al, 2007 ; Kaulu, 2022 ). Taxpayer egoism tends to stand on the side of individualism and that may harm societies’ development.…”

Section: Literature Reviewmentioning

confidence: 99%

“…To investigate the impact of the mediator variable of taxpayers’ psychological egoism, linked tax evasion and other related independent variables with tax revenue collection performance, the researcher employed previously validated measuring items ( Kaulu, 2022 ). This study tested the impact of tax evasion, taxpayers’ psychological egoism, tax education, and technology on tax revenue collection performance, as well as the mediating effect of taxpayers’ psychological egoism.…”

Section: Literature Reviewmentioning

confidence: 99%

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Tax evasion, psychological egoism, and revenue collection performance: Evidence from Amhara region, Ethiopia

Rongping

Fentaw²,

Zhang³

2023

Front. Psychol.

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Tax evasion is the illegal withholding or underpayment of taxes, typically accomplished by intentionally providing false or no evidence to tax authorities. Tax evasion has had a severe detrimental influence on the economy of the Amhara National Regional State, Ethiopia. The Amhara Regional State lost tax revenue in recent years due to tax evasion. The objective of this study was to see how tax evasion, taxpayers’ psychological egoism, and other relevant factors affect tax revenue collection performance in the Amhara Region, Ethiopia. Data were collected from 395 VAT-registered taxpayers through a structured questionnaire. The structural equation model and multiple regression analysis method were utilized for empirical test based on the softwares of SPSS and AMOS. This research revealed that tax evasion and psychological egoism negatively affect tax revenue collection performance. Tax education and technology significantly and positively affected tax revenue collection performance. Meanwhile, the relationships between the above factors (tax evasion, tax education, and technology) and the tax revenue collection performance are reliably mediated by taxpayers’ psychological egoism. Those findings can give clues to researchers, tax experts, and policymakers for improving the tax revenue collection performance in Amhara Region. The government can enhance public education to reduce tax evasion and such misbehavior caused by taxpayers’ psychological egoism. Meanwhile, the most up-to-date tax invoicing technologies, like artificial intelligence and machine learning technology should be adopted.

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“…Cheating on tax payments is OK because government spending is not reasonably implemented. Kaulu (2022) 2. Taxpayers evade taxes because the tax system is unfair.…”

Section: Data Availability Statementmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

See 2 more Smart Citations

Tax evasion, psychological egoism, and revenue collection performance: Evidence from Amhara region, Ethiopia

Rongping

Fentaw²,

Zhang³

2023

Front. Psychol.

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“…Theory of Planned Behavior published by Ajzen, this theory is a further development of Theory of Reasoned Action which aims to show the relationship of behaviors that are raised by individuals to respond to something (Rachmadi, 2014;Kaulu, 2021). In Theory of planned behavioral intentions of a person towards behavior formed by three main factors namely Attitude.…”

Section: Literature Reviewmentioning

confidence: 99%

The Effect of Tax Justice, Discrimination, And Religiosity on Tax Evasion Behavior

2022

QAS

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This research was conducted to obtain empirical evidence regarding the Effects of Tax Justice, Discrimination, and Religiosity on Tax Evasion Behavior. This research uses primary data with a sample of individual taxpayers who are registered at KPP Pratama Jakarta, Indonesia. The sampling technique used random sampling with 100 respondents. Tax justice has a significant negative influence on tax evasion behavior, prejudice has a big positive effect on tax evasion behavior, and religiosity has a significant negative effect on tax evasion behavior, according to the findings of the study. Tax justice, discrimination, and religiosity all influence tax evasion behavior at the same time. The lower the level of tax evasion behavior, the greater the level of tax justice and religion, and the lower the amount of discrimination, the lower the level of tax evasion behavior. This study can be useful to references for further research of accounting science in the field of taxation, especially those related to tax evasion. Then, the results of this study have practical benefits for KPP Jakarta Krama Jati, by knowing the factors that influence taxpayers to commit embezzlement, this research is expected to help the Directorate General of Taxes, especially the tax service office. As input and consideration in formulating appropriate policies to reduce tax evasion practices as low as possible, so that taxation practices in Indonesia run well. Then, this research is expected to foster knowledge and public awareness of the importance of reporting and paying taxes properly in accordance with tax regulations.

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Developing a Theory of Tax Revenue Mobilization Using Social Media and Documentary Sources

Haabazoka,

Kaulu

2024

Advances in Science, Technology &Amp; Innovation

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Determinants of Tax Evasion Intention using the Theory of Planned Behavior and the Mediation role of Taxpayer Egoism

Cited by 19 publications

References 44 publications

Tax evasion, psychological egoism, and revenue collection performance: Evidence from Amhara region, Ethiopia

Tax evasion, psychological egoism, and revenue collection performance: Evidence from Amhara region, Ethiopia

The Effect of Tax Justice, Discrimination, And Religiosity on Tax Evasion Behavior

Developing a Theory of Tax Revenue Mobilization Using Social Media and Documentary Sources

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