Intention to participate in tax evasion: a survey of accounting and non-accounting background employees

QR Code

Intention to participate in tax evasion: a survey of accounting and non-accounting background employees

Tax evasion is still justified by Malaysian citizens as being tolerable and acceptable, as seen by the greater number of tax evasion cases and rise in unpaid tax figures in the country. This study examines the connection between attitude, perceived behaviour control and subjective norms towards tax...

Full description

Bibliographic Details
Main Authors:	Noral Hidayah Alwi, Bibi Nabi Ahmad Khan, Zahir Osman
Format:	Article
Published:	2023
Subjects:	HG Finance HJ Public Finance
Online Access:	https://www.researchgate.net/profile/Noral-Hidayah-Alwi-2/publication/373332451_INTENTION_TO_PARTICIPATE_IN_TAX_EVASION_A_SURVEY_OF_ACCOUNTING_AND_NON-ACCOUNTING_BACKGROUND_EMPLOYEES/links/64e6b2a040289f7a0faeff54/INTENTION-TO-PARTICIPATE-IN-TAX-EVASION-A

Similar Items

Determinants of tax compliance intention: a review of non-economic factors
by: Noral Hidayah Alwi,, et al.
Published: (2022)

Tax Evasion Behavior among Salaried Worker in Malaysia: A Socio-Psychological Framework
by: Noral Hidayah Alwi,, et al.
Published: (2022)

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

Accounting and accountability of waqf, zakat and Baitul Mal (WZB) in Malaysia: A review of literature
by: Sulaiman, Maliah, et al.
Published: (2016)

The influence of education on tax avoidance and tax evasion
by: Kassipillai, Jeyapalan, et al.
Published: (2003)

Tax evasion and Nigeria tax system: An overview
by: Gurama, Zakariya’u, et al.
Published: (2015)

The Tendency Toward Tax Evasion in Jordan
by: Slehat, Yaser Ahmad Abed Alfattah
Published: (2009)

The determinants of tax evasion in Gomba state Nigeria
by: Mansor, Muzainah, et al.
Published: (2016)

Sukuk mudarabah and sukuk musharakah in the light of accounting and auditing organization for Islamic institutions (AAIOFI) pronouncement 2008: challenges and opportunities
by: Engku Ali, Engku Rabiah Adawiah
Published: (2009)

Dynamics of fiscal and current account deficits in Thailand : an empirical investigation
by: Ahmad Zubaidi, Baharumshah, et al.
Published: (2007)

Influence of ethical ideology and emotional intelligence on the ethical judgement of future accountants in Malaysia
by: Ismail, Suhaiza, et al.
Published: (2019)

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

A descriptive analysis of tax evasion as a crime in a least developed country: The case of Yemen
by: Aljaaidi, Khaled SalmenYaslam, et al.
Published: (2011)

The implementation of activity-based costing in the Accountant General’s Department of Malaysia
by: ABdul Wahab, Ainol Basirah, et al.
Published: (2018)

Factors Influencing Consumers’ Level of Acceptance of Goods and Services Tax: A Case Of MBA Students
by: Hasnah, Haron, et al.
Published: (2016)

A descriptive analysis of computerized accounting information system: the case of SME in Somalia
by: Salad Abdulle, AbdiSalam, et al.
Published: (2019)

Corporate tax (CT)rate and CT revenue in Malaysia – Laffer curve: An autoregressive distributed lag (ARDL) approach
by: Annuar, Hairul Azlan, et al.
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)

Behavioural public sector accounting research in Indonesia: A literature review / Indrawati Yuhertiana
by: Yuhertiana, Indrawati
Published: (2015)

Direct and Indirect Relationship of Employee Engagement, Corporate Image, Employee Loyalty, and Business Performance among Private Business Organizations
by: Zahir Osman,, et al.
Published: (2022)

The feasibility of developing a new tax administrative system for Inland Revenue Board, Malaysia : based on voluntary compliance / Marina A. Aziz
by: Marina, A. Aziz
Published: (1997)

Cash economy: tax evasion among SMEs in Malaysia
by: Mohamad, Azhar, et al.
Published: (2016)

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

Determinants of Work-from-Home Productivity among Higher Education Institution Employees during the Covid-19 Pandemic in Malaysia
by: Zahir Osman,, et al.
Published: (2020)

Determinants of Work from Home Productivity among Higher Education Institutions Employees during Covid-19 Pandemic in Malaysia
by: Zahir Osman,, et al.
Published: (2020)

Factors influencing intention to comply with local sales tax in Malaysia
by: Bidin, Zainol, et al.
Published: (2011)

Accounting for Islamic finance
by: Abd Rahman, Abdul Razak, et al.
Published: (2020)

Adoption of accrual accounting in local authorities of Kedah Darul Aman
by: Omar, Ropidah, et al.
Published: (2005)

Integration of waqf and Islamic microfinance for poverty reduction: a survey in Kuala Selangor, Malaysia
by: Haneef, Mohamed Aslam, et al.
Published: (2013)

Governance in Nigeria: Assessing the effects of the state joint local government account
by: Ahmad, Sanusi, et al.
Published: (2013)

Toward a unifying framework for budgetary control and accountability in the public sector
by: Hama, Bilal, et al.
Published: (2015)

Factors influencing the intention of state foundation loan recipients to payback the education loan
by: Nurul Farhanah, Mohd Idres, et al.
Published: (2019)

Investigation of the determinants of trust in internet shopping and its relationship with online purchases intention
by: Loh, Xin Ran
Published: (2014)

Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax
by: Bidin, Zainol, et al.
Published: (2014)

Tax Fairness and Tax Compliance in Iraq
by: Juhi, Ahmed Hamid
Published: (2011)

The Perception Towards Accounting Practices of Murabahah Among Accounting Students in Malaysia
by: Hassan, Nur Hidayah, et al.
Published: (2015)

Islamic, accounting and finance: challenges and opportunities in the new decade
by: Mohd. Alwi, Norhayati, et al.
Published: (2012)