Tax Compliance and Cultural Values: The Impact of 'Individualism and Collectivism' on the Behaviour of New Zealand Small Business Owners

Tax Authority Versus Peer Communication: The Influence of Trust, Service Climate, and Voluntary Cooperation

“…The information contained in government communication will also increase the cooperation and compliance of taxpayers (Farrar & Thorne, 2016). Thus our study sets the hypothesis based on the above explanation: H 4 : Tax authority communication affects voluntary cooperation H 5 : Tax authority communication affects voluntary cooperation through service climate as a mediating variable (Yong & Martin, 2017) gave statement that the influence of peer communication is inseparable from how an individual makes decisions. For example, Asian people like to gather and tend to have at least a community, so that the level of decision making affects the group where the person is located (Yong & Martin, 2017).…”

“…Thus our study sets the hypothesis based on the above explanation: H 4 : Tax authority communication affects voluntary cooperation H 5 : Tax authority communication affects voluntary cooperation through service climate as a mediating variable (Yong & Martin, 2017) gave statement that the influence of peer communication is inseparable from how an individual makes decisions. For example, Asian people like to gather and tend to have at least a community, so that the level of decision making affects the group where the person is located (Yong & Martin, 2017). In contrast to western culture, which tends to be individualistic, westerns may only be influenced by their families who tend to have their perceptions and beliefs in seeing things (Yong & Martin, 2017).…”

“…For example, Asian people like to gather and tend to have at least a community, so that the level of decision making affects the group where the person is located (Yong & Martin, 2017). In contrast to western culture, which tends to be individualistic, westerns may only be influenced by their families who tend to have their perceptions and beliefs in seeing things (Yong & Martin, 2017). In this case, what we need to know is that a person does not always take a paradigm, selfish, and rational nature but instead follows the situation or group they are in (Yong & Martin, 2017).…”

“…In contrast to western culture, which tends to be individualistic, westerns may only be influenced by their families who tend to have their perceptions and beliefs in seeing things (Yong & Martin, 2017). In this case, what we need to know is that a person does not always take a paradigm, selfish, and rational nature but instead follows the situation or group they are in (Yong & Martin, 2017). It means that the level of individual adherence will be influenced by the group as long as they believe that there are social penalties that they get if they do not…”

Public Governance Quality and Income Tax Non-Compliance Among Small and Medium Enterprises in Yemen

“…Many studies conducted about tax compliance focused on the classic model of tax compliance, which views the phenomenon mainly from an economic perspective (Gupta & McGee, 2010), and to some extent the social (Jackson & Millron, 1986;Fischer, Wartick, & Mark, 1992), cultural (Yong & Martin, 2016) and legal (Klepper, Mazur, & Nagin, 1991) perspectives as well. Thus, it could be argued that there is a lack of literature on the effect of social psychological factors on tax non-compliance.…”