2019
DOI: 10.1108/jaar-01-2019-0001
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Tax climate manipulation on individual tax behavioural intentions

Abstract: Purpose The purpose of this paper is to extend the slippery slope framework by exploring different dimensions of compliance quality and tax minimisation under different tax climate manipulation by groups. Design/methodology/approach The authors run a random assignment of tax climate manipulations through questionnaire with 301 usable data collected from the full-time postgraduate students, employed individuals and self-employed individuals. Manipulation check and results are generated via multivariate analys… Show more

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Cited by 7 publications
(5 citation statements)
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References 30 publications
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“…The sampling population workers received a standard rating questionnaire. A survey of appropriate literature (Adu & Amponsah, 2020;Bahar, et al 2020;Chong, Yusri, Selamat, & Ong, 2019;Night & Bananuka, 2020)was used as a basis for questions to provide an insight into the objectives of the study. In order to uncover possible measurement problems, clarify unclearly formulated subjects and, most crucially, monitor nonverbal actions, the questionnaires conducted a pilot test.…”
Section: Methodsmentioning
confidence: 99%
“…The sampling population workers received a standard rating questionnaire. A survey of appropriate literature (Adu & Amponsah, 2020;Bahar, et al 2020;Chong, Yusri, Selamat, & Ong, 2019;Night & Bananuka, 2020)was used as a basis for questions to provide an insight into the objectives of the study. In order to uncover possible measurement problems, clarify unclearly formulated subjects and, most crucially, monitor nonverbal actions, the questionnaires conducted a pilot test.…”
Section: Methodsmentioning
confidence: 99%
“…Power and trust do not influence enforced tax compliance (Inasius et al, 2020). Enforced compliance is slightly affected by trust and power (Chong, Yusri, Selamat, & Ong, 2019). There is a connection between the perception of audit probability, sanction severity, and enforced tax compliance (Liu, 2014).…”
Section: Literature Reviewmentioning
confidence: 99%
“…Fenomena tersebut sesuai dengan teori slippery slope framework yang menyebutkan bahwa saat terjadi perubahan kekuasaan otoritas maka akan turut mengubah kepercayaan wajib pajak. Jadi dapat disimpulkan bahwa upaya tegas (koersif) dari otoritas pajak diperlukan hanya untuk menghukum minoritas pelanggar pajak demi kebaikan wajib pajak lainnya (Chong et al, 2019), namun tidak tepat diterapkan secara berlebihan kepada wajib pajak yang sudah patuh.…”
Section: A Pemeriksaanunclassified