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...
| Main Authors: | , , |
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| Format: | Proceeding Paper |
| Language: | English |
| Published: |
2014
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/51107/ http://irep.iium.edu.my/51107/1/51107_abstract.pdf |
| _version_ | 1848783785029533696 |
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| author | Mohd. Isa, Khadijah Mohdali, Raihana Yussof, Salwa Hana |
| author_facet | Mohd. Isa, Khadijah Mohdali, Raihana Yussof, Salwa Hana |
| author_sort | Mohd. Isa, Khadijah |
| 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 | 2025-11-14T16:26:52Z |
| format | Proceeding Paper |
| id | iium-51107 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T16:26:52Z |
| publishDate | 2014 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-511072018-05-24T03:43:16Z http://irep.iium.edu.my/51107/ The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia Mohd. Isa, Khadijah Mohdali, Raihana 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. 2014-12 Proceeding Paper NonPeerReviewed application/pdf en http://irep.iium.edu.my/51107/1/51107_abstract.pdf Mohd. Isa, Khadijah and Mohdali, Raihana and Yussof, Salwa Hana (2014) The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia. In: International Conference on Accounting Studies 2014 (ICAS 2014), 18th-19th August 2014, Kuala Lumpur. (Unpublished) http://www.icas.my/index.php/proceedings/2-icas-2014-proceedings/37-the-impact-of-threat-of-punishment-on-tax-compliance-and-non-compliance-attitudes-in-malaysia |
| spellingShingle | HJ2240 Revenue. Taxation Mohd. Isa, Khadijah Mohdali, Raihana 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/51107/ http://irep.iium.edu.my/51107/ http://irep.iium.edu.my/51107/1/51107_abstract.pdf |