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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...

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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
http://library.oum.edu.my/repository/1551/
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id my.oum.1551
record_format eprints
spelling my.oum.15512023-09-07T03:21:33Z Intention to participate in tax evasion: a survey of accounting and non-accounting background employees Noral Hidayah Alwi, Bibi Nabi Ahmad Khan, Zahir Osman, HG Finance HJ Public Finance 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 evasion behaviour between the accounting and non-accounting background. (Abstract by authors) 2023 Article PeerReviewed 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 Noral Hidayah Alwi, and Bibi Nabi Ahmad Khan, and Zahir Osman, (2023) Intention to participate in tax evasion: a survey of accounting and non-accounting background employees. International Journal of Social Sciences, 9 (2). pp. 133-148. ISSN 2454-5899 http://library.oum.edu.my/repository/1551/
institution Open University Malaysia
building OUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Open University Malaysia
content_source OUM Knowledge Repository
url_provider http://library.oum.edu.my/repository/
topic HG Finance
HJ Public Finance
spellingShingle HG Finance
HJ Public Finance
Noral Hidayah Alwi,
Bibi Nabi Ahmad Khan,
Zahir Osman,
Intention to participate in tax evasion: a survey of accounting and non-accounting background employees
description 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 evasion behaviour between the accounting and non-accounting background. (Abstract by authors)
format Article
author Noral Hidayah Alwi,
Bibi Nabi Ahmad Khan,
Zahir Osman,
author_facet Noral Hidayah Alwi,
Bibi Nabi Ahmad Khan,
Zahir Osman,
author_sort Noral Hidayah Alwi,
title Intention to participate in tax evasion: a survey of accounting and non-accounting background employees
title_short Intention to participate in tax evasion: a survey of accounting and non-accounting background employees
title_full Intention to participate in tax evasion: a survey of accounting and non-accounting background employees
title_fullStr Intention to participate in tax evasion: a survey of accounting and non-accounting background employees
title_full_unstemmed Intention to participate in tax evasion: a survey of accounting and non-accounting background employees
title_sort intention to participate in tax evasion: a survey of accounting and non-accounting background employees
publishDate 2023
url 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
http://library.oum.edu.my/repository/1551/
_version_ 1778165431335387136
score 13.149126

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