Trust and Tax Compliance Among Malaysian Working Youth

Ali, Azwadi; Ahmad, Norsiah

doi:10.1080/01900692.2013.858353

Cited by 23 publications

(20 citation statements)

References 27 publications

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“…These results are in line with the literature. For example, the positive and important impact on compliance from trust in the authorities has been found in various works [3,7,[9][10][11][14][15][16][17][18][19][20][21][22][23]. The trust variable was related to the voluntary compliance behavior, which may be more effective than the enforced compliance behavior.…”

Section: Discussion Of the Resultsmentioning

confidence: 99%

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Analysis of the Tax Compliance in the EU: VECM and SEM

2021

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Tax compliance is an important indicator for the proper functioning of the tax authority, influencing the budget revenue level. In this study, a Vector Error Correction Model (VECM) analysis was developed to identify the long-term relationships between the compliance in individual income taxation (taxpayer’s behavior), public trust in politicians (trust in authorities), and rule of law (power of the authorities), using unbalanced panel data for the European Union (EU28) during the 2007–2017 period. The results underline the causality of the long-run relationships between the variables. The results of the VECM analysis underline the need for various support measures for voluntary tax compliance, with the trust variable having an important impact on tax compliance. In addition, a Structural Equation Modeling (SEM) analysis was employed using an improved data set with variables such as the compliance in corporation taxation (taxpayer’s behavior), wastefulness of government spending, and quality of the education system. The results of the SEM analysis underline the positive and significant influences of the variables on tax compliance.

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Section: Discussion Of the Resultsmentioning

confidence: 99%

“…The relationship between tax authorities and taxpayers has a significant effect on tax behavior [8]. The trust variable is positively associated with tax compliance [14][15][16] and has an important impact [7,[17][18][19][20][21][22][23]. Participation in tax non-compliance increases when trust is low [24].…”

Section: Trust In the Tax Authoritiesmentioning

confidence: 99%

Analysis of the Tax Compliance in the EU: VECM and SEM

2021

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“…An early study by Eriksen and Fallan (1996) supports the principle that attitudes towards tax compliance can be improved through better tax knowledge. Other empirical studies finding a significant positive effect of tax knowledge on tax compliance are those of Ali and Ahmad (2014), Andreas and Savitri (2015), Mukhlis, Utomo and Soesetio (2015), Niemirowski, Baldwin and Wearing (2003), Oladipupo andObazee (2016), Palil (2010), Palil and Mustapa (2011) and Saad (2014).…”

Section: Tax Knowledge and Tax Compliancementioning

confidence: 99%

Tax knowledge for the digital economy

Bornman

Wassermann

2020

J. econ. financ. sci.

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Orientation: Because of the digital economy, taxpayers have access to new income streams. These virtual transactions have taxation consequences, and therefore taxpayers need specialised taxation knowledge to understand their tax obligations and act in a tax compliant manner.Research purpose: The aim of this article was to identify the unique tax knowledge requirements for individuals functioning in the digital economy by systematically reviewing literature on the tax challenges arising from this new economy. Applying a conceptual framework of tax knowledge, these knowledge requirements were categorised as either general, procedural or legal. By identifying these requirements, it was possible to point out the risks within these categories that may cause obstacles to individuals to act fully tax compliant.Motivation for the study: Understanding the different knowledge requirements of taxpayers may assist tax authorities to identify the tax compliance risks of these taxpayers in their capacity as individuals functioning in the digital economy.Research approach/design and method: A qualitative approach was used in the study through a thematic search of appropriate literature such as articles, reports, blogs and media releases. These documents were systematically reviewed to identify the knowledge requirements for individual taxpayers functioning in the digital economy.Main findings: The findings suggest that there are specific tax knowledge requirements in different areas that must be in place to ensure tax compliance in the digital economy. Any shortcomings in these areas of knowledge create the risk of non-compliance for individuals functioning in the digital economy.Practical/managerial implications: Taxpayers and tax authorities alike should take note of the risk areas identified in each area of knowledge (general, procedural and legal) and devise strategies to deal with taxation issues arising from transactions in the digital economy.Contribution/value-add: This study applied a tax knowledge framework and identified the general, procedural and legal tax knowledge requirements of individuals functioning in the digital economy. The study also pointed out associated compliance risks, which may assist tax authorities to target strategies for improving taxpayer knowledge in these three areas.

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“…Metode responsive procedure yang efektif meningkatkan kepatuhan dengan biaya yang rendah karena minim upaya pencegahan dan sosilisasi (Amponsah & Adu, 2017). Pada sistem responsive lebih banyak kepercayaan ditempatkan di WP (Ali & Ahmad, 2014). Khususnya, ketika laporan pajak orang pribadi terdapat kesalahan, petugas Pajak tidak secara otomatis mencurigai adanya kecurangan, tetapi memberikan pendampingan/konsultasi atas kesalahan yang dilakukan.…”

Section: Gambar 3 Modifikasi Fischer's Modelsunclassified

“…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

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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).

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Trust and Tax Compliance Among Malaysian Working Youth

Cited by 23 publications

References 27 publications

Analysis of the Tax Compliance in the EU: VECM and SEM

Analysis of the Tax Compliance in the EU: VECM and SEM

Tax knowledge for the digital economy

Sintesis Sistem Akuntansi Perpajakan

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