The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia
Threat of punishment has been emphasized as one of the effective tools to deter taxpayers’ non-compliance attitudes. Thus this study aims to explore the impact of threat of punishment on both individual taxpayers’ attitudes, compliance and noncompliance. The findings from a mixed-modes survey indic...
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| Format: | Article |
| Language: | English |
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Elsevier
2014
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| Online Access: | http://irep.iium.edu.my/41276/ http://irep.iium.edu.my/41276/1/Mohdali%2C_Isa_and_Yussof_2014_-_The_impact_of_threat_of_punishment_on_tax_compliance_and_non-compliance_attitudes_in_Msia.pdf |
| _version_ | 1848782087996309504 |
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| author | Mohdali, Raihana Isa, Khadijah Yussof, Salwa Hana |
| author_facet | Mohdali, Raihana Isa, Khadijah Yussof, Salwa Hana |
| author_sort | Mohdali, Raihana |
| building | IIUM Repository |
| collection | Online Access |
| description | Threat of punishment has been emphasized as one of the effective tools to deter taxpayers’ non-compliance attitudes. Thus this
study aims to explore the impact of threat of punishment on both individual taxpayers’ attitudes, compliance and noncompliance. The findings from a mixed-modes survey indicate that threat of punishment is insignificant on taxpayers who are willing to comply with tax laws. They tend to avoid taxes when they are threatened with tax audits and penalties. Overall, threat of punishment appears to have not only an insignificant impact on compliant taxpayers but also trigger their intentions to be less compliant. |
| first_indexed | 2025-11-14T15:59:53Z |
| format | Article |
| id | iium-41276 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T15:59:53Z |
| publishDate | 2014 |
| publisher | Elsevier |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-412762016-07-19T01:22:21Z http://irep.iium.edu.my/41276/ The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia Mohdali, Raihana Isa, Khadijah Yussof, Salwa Hana HJ2240 Revenue. Taxation Threat of punishment has been emphasized as one of the effective tools to deter taxpayers’ non-compliance attitudes. Thus this study aims to explore the impact of threat of punishment on both individual taxpayers’ attitudes, compliance and noncompliance. The findings from a mixed-modes survey indicate that threat of punishment is insignificant on taxpayers who are willing to comply with tax laws. They tend to avoid taxes when they are threatened with tax audits and penalties. Overall, threat of punishment appears to have not only an insignificant impact on compliant taxpayers but also trigger their intentions to be less compliant. Elsevier 2014-12 Article PeerReviewed application/pdf en http://irep.iium.edu.my/41276/1/Mohdali%2C_Isa_and_Yussof_2014_-_The_impact_of_threat_of_punishment_on_tax_compliance_and_non-compliance_attitudes_in_Msia.pdf Mohdali, Raihana and Isa, Khadijah and Yussof, Salwa Hana (2014) The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia. Procedia - Social and Behavioral Sciences, 164. pp. 291-297. ISSN 1877-0428 http://www.sciencedirect.com/science/journal/18770428/164/supp/C 10.1016/j.sbspro.2014.11.079 |
| spellingShingle | HJ2240 Revenue. Taxation Mohdali, Raihana Isa, Khadijah Yussof, Salwa Hana The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia |
| title | The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia |
| title_full | The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia |
| title_fullStr | The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia |
| title_full_unstemmed | The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia |
| title_short | The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia |
| title_sort | impact of threat of punishment on tax compliance and non-compliance attitudes in malaysia |
| topic | HJ2240 Revenue. Taxation |
| url | http://irep.iium.edu.my/41276/ http://irep.iium.edu.my/41276/ http://irep.iium.edu.my/41276/ http://irep.iium.edu.my/41276/1/Mohdali%2C_Isa_and_Yussof_2014_-_The_impact_of_threat_of_punishment_on_tax_compliance_and_non-compliance_attitudes_in_Msia.pdf |