Tax evasion and service-trust paradigm: A meta-analysis

Nurkholis, Nurkholis; Dularif, Muh; Rustiarini, Ni Wayan; Ntim, Collins G.

doi:10.1080/23311975.2020.1827699

Cited by 32 publications

(26 citation statements)

References 74 publications

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“…The study has valuable contributions that can help reshape the tax policy of the country, reduce tax leakages, enhance tax compliance and shore up the nation's non-oil revenue as explained under the study conclusion section. The findings also support behavioural economics theory that is often referenced as the theoretical framework for studies in tax morale, tax evasion and tax compliance behaviour (Musimenta, 2020;Nurkholis et al 2020;Christensen et al, 1994;Wartick, M. & Mark, 1992;Elffers et al, 1992;Lewis, 1982;Warneryd & Walerud, 1982;Yitzhaki, 1974;Allingham & Sandmo, 1972). The study will be of immense contribution to literature, more so, most contributions so far from Nigeria are fraught with methodological and generalisation shortcomings, hence, the importance of this study.…”

Section: Introductionsupporting

confidence: 73%

Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria

Vincent

2021

Cogent Business & Management

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The existing studies on determinants of small and medium enterprises (SMEs) tax compliance behaviour in Sub-Saharan Africa have been criticised on account of limited study scope which compromises generalisation and poor theorisation that have little or no support for the research questions of such studies. The current study is rooted in behavioural economics theory and elicits information from 392 participants from all geopolitical zones of Nigeria using paper-and-pencil survey instruments. The study's findings reveal that tax system complexity, tax deterrence sanction, tax noncompliance opportunity, tax information and tax attitude and perception are important determinants of tax compliance behaviour, while tax rate and tax compliance cost may not necessarily exert significant influence. The overall conclusion from the study reveals that certain economic and behavioural factors are effective in either encouraging or discouraging tax compliance behaviour. The study also reveals tax information to be one of the most significant drivers of tax compliance; however, little or nothing is known of this construct in the existing literature. The theoretical and policy implications of the study are discussed and suggestions for future studies are offered.

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Section: Introductionsupporting

confidence: 73%

Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria

Vincent

2021

Cogent Business & Management

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“…The researcher can then carry out longitudinal studies in countries that have different cultural organization settings. Culture has a vital role in understanding human behavior (Nurkholis et al, 2020). Also, this finding opens up further research opportunities to investigate various factors, such as the influence of spiritual leadership on employee effectiveness, corporate financial performance, or social performance.…”

Section: Discussionmentioning

confidence: 91%

Spiritual leadership and organizational commitment: The mediation role of workplace spirituality

Sapta

Rustiarini

Kusuma

et al. 2021

Cogent Business & Management

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There is a shift in organizational focus from purely economic and social activities towards spiritual development. This phenomenon places spirituality as part of the development of holistic human resources. This study examined workplace spirituality's role as a mediating variable in the spiritual relationship of leadership and organizational commitment. The survey was conducted on 200 employees in three public sector organizations in Bali Province, Indonesia. The data analysis used the Partial Least Square (PLS) approach. The results show that workplace spirituality can mediate the effect of spiritual leadership on organizational commitment. Theoretically, the findings imply that workplace spirituality is one of the factors considered in organizational theory. Practically, this finding provides insight into the leadership to pay attention to the employee's spiritual needs. The results have implications for policymakers to support and develop spirituality practices in the workplace.

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“…Barone and Mocetti (2011) argued that tax compliance improves when there is an efficient allocation of resources by the government. However, if taxpayers notice that the government indulges in wasteful habits; taxpayers might feel disappointed and seek retaliation in the form of tax evasion (Bodea and Lebas, 2016;Nurkholis et al, 2020). This study extended Fischer's view of attitude and perception by adding more factors that depict the peculiarities of Nigeria tax environment.…”

Section: Empirical Reviewmentioning

confidence: 89%

The development of a scale to measure SMEs tax compliance in Nigeria: An adaptation of Fischers model

Vincent¹

2021

J. Account. Taxation

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This study aims to investigate the reliability and validity of a new version of the tax compliance scale.The new scale extended the Fischer's et al model of tax compliance by drawing more constructs and question items from the theoretical literature review, empirical results of the previous studies and similar questionnaires from different countries. There were 39 question items refined through the process of the pilot study (n = 53) for initial reliability. Finally, a complete questionnaire comprising 37 question items classified into seven main constructs (tax system complexity, tax noncompliance opportunity, tax deterrence sanction, tax rate, tax attitude and fairness perception, tax compliance cost, and tax information) were administered to 392 SMEs owners across all six geopolitical zones that make up Nigeria. All seven constructs demonstrated an acceptable level of internal consistency and intraclass reliability. The principal component analysis, correlational analysis and communality showed that the tax compliance scale fits the theoretical expectations and is well aligned with the prior empirical perspectives. The findings provide enough evidence that the new scale is reliable and valid and will be a useful instrument to the tax authority, policymakers and academics willing to gauge tax compliance amongst SMEs in Nigeria and beyond

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Tax evasion and service-trust paradigm: A meta-analysis

Cited by 32 publications

References 74 publications

Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria

Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria

Spiritual leadership and organizational commitment: The mediation role of workplace spirituality

The development of a scale to measure SMEs tax compliance in Nigeria: An adaptation of Fischers model

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