rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    non sort: The
    title: relationship between awareness, compliance cost, biophilic attitude and financial stability on environmental tax compliance
  name:
    name part: Juhaida Abd Ghani
    role:
      role term: creator
    role:
      role term: author
  name:
    name part: Universiti Sultan Zainal Abidin
    name part: Faculty of Business and Management
  type of resource: text
  origin info:
    place:
      place term: my
    date issued: 2020
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: print
    extent: xiv, 235 leaves ; 31 cm.
  abstract: Environmental taxation is not that familiar among Malaysians as there are no exact charges being recognized as environmental tax imposed in Malaysia. The closest imposed tax which can be associated with environmental tax is petroleum income tax under Petroleum Income Tax Act 1967. Other charges such as quit rent, toll charge, entrance fee, parking, and many more, were imposed to maintain and conserve the environment. Although the government has introduced many campaigns and promotions to protect the environment, data on environmental pollution and degradation in Malaysia still show fluctuation and do not fulfil the Malaysian environment quality standards. Research by EU High Level Groups of Experts on Literacy (2012) revealed that lack of awareness contributes to negative perception and affects negatively on compliance behaviour. This study examines the role of awareness and compliance cost on environmental tax compliance behaviour by introducing the economic affluence and naturalistic behaviour of the tourists. This study instigates that financial strength and natural feeling (Biophilic attitude) towards the environment would influence the positive behaviour towards environmental tax compliance. This is a quantitative approach study with the use of self­administered questionnaire distributed randomly to approximately 400 local tourists in the East Coast of Peninsular Malaysia, by focusing on tourists at the natural/environmental based tourism spots such as islands, zoos and forest reserve parks. The data were analysed using IBM Statistical Package for the Social Sciences (SPSS) 23 and Smart Partial Least Squares (PLS) 3 for data screening, Confirmation Factor Analysis (CFA), Multigroup Analysis (MGA) and descriptive analysis. This study shows that low awareness contributes to low environmental tax compliance among tourists. Although Biophilic attitude or natural feeling towards the environment alone affects positively on the level of environmental tax compliance, t…
  table of contents: 1. Introduction -- 2. Literature review -- 3. Theoretical framework and hypotheses development -- 4. Methodology -- 5. Results -- 6. Conclusion and recommendation
  note: Juhaida bt Abd Ghani
  note: Thesis (Degree of Doctor of Philosophy) - Universiti Sultan Zainal Abidin, 2020
  note: Includes bibliographical references (leaves 196-220)
  subject:
    name:
      name part: Universiti Sultan Zainal Abidin
    topic: Dissertations
  subject:
    name:
      name part: Universiti Sultan Zainal Abidin
    topic: Faculty of Business and Management
    genre: Dissertations
  subject:
    topic: Dissertations, Academic
  subject:
    topic: Environmental impact charges
  subject:
    topic: Taxation
  classification: HJ5316 .J84 2020
  record info:
    record content source: UniSZA
    record creation date: 201123
    record change date: 20240520093000.0
    record identifier: 0000099706