The effects of religiosity and external environment on voluntary tax compliance
This article aims to explore the role of religious values held by taxpayers, as well as taking into account the external environment; namely government, the tax authority and society in enhancing voluntary tax compliance. Employing a self-administered survey (both drop-off and online), this mixed mo...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
Brookers Thomson
2012
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| Online Access: | http://hdl.handle.net/20.500.11937/3892 |
| _version_ | 1848744358354878464 |
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| author | Mohdali, Raihana Pope, Jeffrey |
| author_facet | Mohdali, Raihana Pope, Jeffrey |
| author_sort | Mohdali, Raihana |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This article aims to explore the role of religious values held by taxpayers, as well as taking into account the external environment; namely government, the tax authority and society in enhancing voluntary tax compliance. Employing a self-administered survey (both drop-off and online), this mixed mode methods study involved approximately 300 individual taxpayers in Malaysia. Religiosity is found to have a positive influence in encouraging taxpayers’ willingness to comply with tax laws in Malaysia. In addition, taxpayers’ perceptions towards the government and taxpayers’ interactions with the tax authority appear to have a significant impact on voluntary tax compliance. One of the possible explanations for these results is the strong religious values held by many Malaysians. Other reasons include the democratic rights given to Malaysians and professional relationships between the Inland Revenue Board of Malaysia (IRBM)1 and taxpayers. |
| first_indexed | 2025-11-14T06:00:12Z |
| format | Journal Article |
| id | curtin-20.500.11937-3892 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T06:00:12Z |
| publishDate | 2012 |
| publisher | Brookers Thomson |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-38922017-01-30T10:34:54Z The effects of religiosity and external environment on voluntary tax compliance Mohdali, Raihana Pope, Jeffrey This article aims to explore the role of religious values held by taxpayers, as well as taking into account the external environment; namely government, the tax authority and society in enhancing voluntary tax compliance. Employing a self-administered survey (both drop-off and online), this mixed mode methods study involved approximately 300 individual taxpayers in Malaysia. Religiosity is found to have a positive influence in encouraging taxpayers’ willingness to comply with tax laws in Malaysia. In addition, taxpayers’ perceptions towards the government and taxpayers’ interactions with the tax authority appear to have a significant impact on voluntary tax compliance. One of the possible explanations for these results is the strong religious values held by many Malaysians. Other reasons include the democratic rights given to Malaysians and professional relationships between the Inland Revenue Board of Malaysia (IRBM)1 and taxpayers. 2012 Journal Article http://hdl.handle.net/20.500.11937/3892 Brookers Thomson restricted |
| spellingShingle | Mohdali, Raihana Pope, Jeffrey The effects of religiosity and external environment on voluntary tax compliance |
| title | The effects of religiosity and external environment on voluntary tax compliance |
| title_full | The effects of religiosity and external environment on voluntary tax compliance |
| title_fullStr | The effects of religiosity and external environment on voluntary tax compliance |
| title_full_unstemmed | The effects of religiosity and external environment on voluntary tax compliance |
| title_short | The effects of religiosity and external environment on voluntary tax compliance |
| title_sort | effects of religiosity and external environment on voluntary tax compliance |
| url | http://hdl.handle.net/20.500.11937/3892 |