The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia

QR Code

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...

Full description

Bibliographic Details
Main Authors:	Mohdali, Raihana, Isa, Khadijah, Yussof, Salwa Hana
Format:	Article
Language:	English
Published:	Elsevier 2014
Subjects:	HJ2240 Revenue. Taxation
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

Similar Items

The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia
by: Mohd. Isa, Khadijah, et al.
Published: (2014)

A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey
by: Mohdali, Raihana, et al.
Published: (2017)

The role of tax agents is sustaining the Malaysian tax system
by: Isa, Khadijah, et al.
Published: (2014)

The role of tax agents is sustaining the Malaysian tax system
by: Mohd. Isa, Khadijah, et al.
Published: (2014)

Tax knowledge and compliance behavior under Self-Assessment System(SAS): perception of students from higher education in Malaysia
by: Liew, Wei Lee, et al.
Published: (2017)

Modelling attributes of corporate tax evaders using resolved audit cases
by: Isa, Khadijah, et al.
Published: (2018)

Tax complexities in the Malaysian corporate tax system: minimise to maximise
by: Isa, Khadijah
Published: (2014)

An analysis of the gap between accounting depreciation and tax capital allowance in Malaysia
by: Yussof, Salwa Hana, et al.
Published: (2014)

An analysis of the gap between accounting depreciation and tax capital allowance in Malaysia
by: Yussof, Salwa Hana, et al.
Published: (2014)

Corporate tax audit in Malaysia: an exploratory study using focus groups
by: Isa, Khadijah, et al.
Published: (2010)

A reformation model of compliance to improve the property tax revenue generation in Malaysian local governments
by: Kasim, Rozilah
Published: (2016)

The positive effect of Malaysia government corporate tax reduction initiative on public listed companies’ revenue: a longitudinal study
by: Annuar, Hairul Azlan, et al.
Published: (2017)

Qualitative investigation of sensitive topics in tax compliance study in Malaysia
by: Mohdali, Raihana, et al.
Published: (2019)

Value-added tax and economic efficiency: role of country governance
by: Chan, Sok Gee, et al.
Published: (2018)

Why do taxpayers comply: Evidence from Indonesia
by: Yussof, Salwa Hana, et al.
Published: (2016)

Determinants of corporate effective tax rate: The case of corporate tax evaders in Malaysia
by: Isa, Khadijah, et al.
Published: (2016)

Malaysia taxation-questions manual
by: Zainal Abidin , Nor Hafizah, et al.
Published: (2013)

Corporate taxpayers’ audit experience: Moving forward
by: Isa, Khadijah, et al.
Published: (2013)

Zakat and taxation: A conceptual comparison
by: Abu Bakar, Nur Barizah
Published: (2008)

Comparative study of zakah and modern taxation
by: Abu Bakar, Nur Barizah, et al.
Published: (2007)

Optimization model for consumption taxation in Malaysia: a case study of goods and services tax
by: Razali, Nurul Farhani
Published: (2020)

The intersection of accounting and taxation in Malaysia
by: Yussof, Salwa Hana
Published: (2013)

Cash economy: Tax evasion amongst SMEs in Malaysia
by: Mohamad, Azhar
Published: (2017)

The role of country governance in value-added tax and inequality
by: Ramly, Zulkufly, et al.
Published: (2018)

Value-added tax, country governance and economic efficiency
by: Chan, Sok Gee, et al.
Published: (2019)

The role of country governance on value-added tax and inequality
by: Chan, Sok-Gee, et al.
Published: (2018)

Tax arrears amongst individual income taxpayers in Malaysia
by: Mohamad, Azhar, et al.
Published: (2017)

The effect of goods and services tax and corruption control on inflationary episode
by: Chan, Sok Gee, et al.
Published: (2019)

Restitution of tax which has been paid under mistake of law
by: Jalil, Md. Abdul
Published: (2010)

Tax expenditure reporting: towards a more transparent government budget
by: Yussof, Salwa Hana, et al.
Published: (2015)

ACE 490 - ISSUES ON TAXATION APRIL 08.
by: PPP, Pusat Pengajian Pengurusan
Published: (2008)

ACE 490 - ISSUES ON TAXATION JUNE 08.
by: PPP, Pusat Pengajian Pengurusan
Published: (2008)

ACW 390 - TAXATION APRIL 08.
by: PPP, Pusat Pengajian Pengurusan
Published: (2008)

ACW 390 - TAXATION JUNE 08.
by: PPP, Pusat Pengajian Pengurusan
Published: (2008)

ACW 391 - ADVANCED TAXATION JUNE 08.
by: PPP, Pusat Pengajian Pengurusan
Published: (2008)

AAW315 - PERCUKAIN 1 - FEBRUARI 1998.
by: PPP, Pusat Pengajian Pengurusan
Published: (1998)

AAW315 - PERCUKAIN 1 - FEBRUARI 2000.
by: PPP, Pusat Pengajian Pengurusan
Published: (2000)

AKU 402 - PERCUKAIAN APRIL 1996
by: PPP, Pusat Pengajian Pengurusan
Published: (1996)

MY SAY: Speaking out for the poor
by: Abd Razak, Dzulkifli
Published: (2010)

AKU402 - PERCUKAIN - APRIL 1995.
by: PPP, Pusat Pengajian Pengurusan
Published: (1995)