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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Main Authors: Mohdali, Raihana, Isa, Khadijah, Yussof, Salwa Hana
Format: Article
Language:English
Published: Elsevier 2014
Subjects:
Online Access: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
http://irep.iium.edu.my/41276/
http://www.sciencedirect.com/science/journal/18770428/164/supp/C
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spelling my.iium.irep.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 REM 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
institution Universiti Islam Antarabangsa Malaysia
building IIUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider International Islamic University Malaysia
content_source IIUM Repository (IREP)
url_provider http://irep.iium.edu.my/
language English
topic HJ2240 Revenue. Taxation
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
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.
format Article
author Mohdali, Raihana
Isa, Khadijah
Yussof, Salwa Hana
author_facet Mohdali, Raihana
Isa, Khadijah
Yussof, Salwa Hana
author_sort Mohdali, Raihana
title 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_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_sort impact of threat of punishment on tax compliance and non-compliance attitudes in malaysia
publisher Elsevier
publishDate 2014
url 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
http://irep.iium.edu.my/41276/
http://www.sciencedirect.com/science/journal/18770428/164/supp/C
_version_ 1643611990290071552
score 13.144533