The Impact of Threat of Punishment on Tax Compliance and Non-compliance Attitudes in Malaysia

Mohdali, Raihana; Isa, Khadijah; Yusoff, Salwa Hana

doi:10.1016/j.sbspro.2014.11.079

Cited by 52 publications

(48 citation statements)

References 23 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…On the other hand they tend to avoid taxes when they are threatened with tax audits and penalties. Their willingness to comply perhaps deteriorates as they are being threatened for things that they do not have any intentions to do (Mohdali, Isa, & Yusoff, 2014). ast studies found that, even though tax evasion was generally considered to be unethical, there were exceptions.…”

Section: Tax Compliance Behaviourmentioning

confidence: 99%

The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia

Kiow¹,

Salleh²,

Kassim³

2017

ibarj

View full text Add to dashboard Cite

___________________________________________________________________The findings from this review suggested that tax compliance behaviour of individual taxpayers is influenced by ethical perception of individual taxpayers and their ethical perception is affected by public governance and transparency in government operations. Ethical perception plays an important role for individual taxpayers to report their income correctly. Ethical perception varies from an individual to another, which influenced by changes in their surroundings and their experiences when interact with government. Perceptions of how taxpayers' money is being utilised, benefits they derived from government or others evade to pay tax are considered as possible factors influencing their compliance behaviour. Taxpayers will be more compliance if government use tax monies wisely or when taxpayers get benefits for the taxes paid in terms of public goods and social amenities that they prefer. Transparent surroundings will enhance taxpayers' confidence in public bodies. Taxpayers are concerned on transparency in public procurement as lack of transparency may cause corruption and reduces public sector efficiency. In contrast, scholars argued that greater degree of transparency could lead to less trust as it will be easier for taxpayers to audit government and they might blame government for small mistakes.

show abstract

Section: Tax Compliance Behaviourmentioning

confidence: 99%

The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia

Kiow¹,

Salleh²,

Kassim³

2017

ibarj

View full text Add to dashboard Cite

show abstract

“…Taxpayer compliance has a critical value because if there is incompliance, it will also trigger an attempt to avoid tax which will decrease the revenue for the state treasury. Mohdali et al, (2014) in his research showed that giving penalties had a significant positive effect on tax compliance. Penalties can prevent tax avoidance.…”

Section: Introductionmentioning

confidence: 99%

The Influence of Penalties, the Trust on Authorities, and the Tax Audit Toward Tax Compliance

Widuri¹,

Devina²,

Marta³

et al. 2019

jeb

View full text Add to dashboard Cite

This study aims to examine the effect of tax penalties, trust in the tax authorities, and tax audit of taxpayer compliance. This research is based on a decrease in tax revenues that still has not reached the target set in the state budget ("APBN"). This study intends to identify factors that have a significant effect on taxpayer compliance which is limited to factors of tax penalties, trust in the tax authorities, and tax audit. This research will be conducted by using a quantitative approach; it can be done by using an approach through 153 respondents as a sample of this research. The data analysis technique used is multiple linear regression. The results of the study show that partially and simultaneously tax penalties trust in the tax authorities, and tax audit has a significant effect on taxpayer compliance. Determination coefficient value of 0.426 shows that the amount of 0.426 (42.6%) variation of the tax compliance variable is able to be explained by variables tax penalties, tax audit, and trust in the tax authorities.

show abstract

“…Penegakan kepatuhan dengan ancaman hukuman tidak berdampak signifikan terhadap wajib pajak yang mempunyai niat untuk patuh, tetapi justru memicu niat untuk kurang patuh. Ancaman hukuman cocok untuk meningkatkan kepatuhan WP yang tidak patuh (Hunt & Iyer, 2018;Jimenez & Iyer, 2016;Mohdali, Isa, & Yusoff, 2014). Oleh karena itu, gabungan yang tepat dari instrumen kebijakan pencegahan untuk menekan penghindaran pajak bergantung pada moralitas wajib pajak.…”

Section: Gambar 3 Modifikasi Fischer's Modelsunclassified

“…Pendapat tersebut didukung oleh sekelompok psikolog sosial, bahwa dalam kondisi tertentu, intervensi eksternal berupa insentif moneter ataupun punishment justru berdampak negatif terhadap tax compliance (Battiston & Gamba, 2016;Christian, 2017;Feld & Larsen, 2012;Gangl, Torgler, Kirchler, & Hofmann, 2014;Güzel, Özer, & Özcan, 2019). Pajak merupakan hubungan kontraktual jangka panjang dan berulang antara WP dan otoritas pajak (Thornton & Shaub, 2014) dan beberapa penelitian telah membuktikan kerja sama pihak-pihak yang terlibat dalam sistem perpajakan berpengaruh terhadap kepatuhan WP (Alm, Cherry, Jones, & Mckee, 2010;Amponsah & Adu, 2017;Battison & Gamba, 2016;Castro & Scartascini, 2015;Eichfelder & Kegels, 2014;Lai, Yang, & Chang, 2003;Mohdali, Isa & Yusoff, 2014;Sipos, 2015;Vossler & McKee, 2017;Witherspoon & Stone, 2013). Ketika WP murni diperlakukan sebagai 'subjek' yang harus dipaksa untuk membayar pajak, WP cenderung merespon dengan melakukan penghindaran pajak (Williams & Horodnic, 2015); kontrak psikologis pajak antara WP dan petugas pajak berpengaruh terhadap tingkat tax moral yang membantu memecahkan masalah ketidakpatuhan (Ali & Ahmad, 2014).…”

Section: Gambar 3 Modifikasi Fischer's Modelsunclassified

Sintesis Sistem Akuntansi Perpajakan

Prastiwi

Narsa

Tjaraka

2019

jamal

View full text Add to dashboard Cite

Sintesis Sistem Akuntansi Perpajakan. Penelitian ini bertujuan menyajikan pendekatan yang dapat dipertimbangkan dalam mendesain sistem akuntansi perpajakan untuk meningkatkan kepatuhan pajak. Metode yang digunakan adalah metaanalisis terhadap sejumah jurnal. Penelitian ini menemukan bahwa kepatuhan pajak disebabkan oleh beberapa pendekatan dominan, yaitu ekonomi, psikologi, sosiologi, trust, dan legitimasi. Merujuk pada pendekatan tersebut, sistem akuntansi perpajakan yang dikembangkan adalah prosedur otoritarian (untuk menjaring faktor kepatuhan pajak ekonomi), responsif (untuk menjaring faktor kepatuhan pajak psikologi dan sosiologi), dan integrasi (menggabungkan pendekatan ekonomi dan psikologi).

show abstract

The Impact of Threat of Punishment on Tax Compliance and Non-compliance Attitudes in Malaysia

Cited by 52 publications

References 23 publications

The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia

The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia

The Influence of Penalties, the Trust on Authorities, and the Tax Audit Toward Tax Compliance

Sintesis Sistem Akuntansi Perpajakan

Contact Info

Product

Resources

About