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A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents

Taxation became a source of revenue in most of the developed and developing countries. However, tax non-compliance remains as a serious issue around the globe.The negative impact of tax non-compliance on economy and evolving nature of indirect tax in Malaysia have induced this study.The smuggling ac...

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Main Authors: Sinnasamy, Perabavathi, Bidin, Zainol, Syed Ismail, Syed Soffian
Format: Article
Language:English
Published: Elsevier Ltd. 2015
Subjects:
HJ Public Finance
Online Access:http://repo.uum.edu.my/16721/1/1.pdf
http://repo.uum.edu.my/16721/
http://doi.org/10.1016/j.sbspro.2015.11.038
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spelling my.uum.repo.167212016-04-17T03:24:28Z http://repo.uum.edu.my/16721/ A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents Sinnasamy, Perabavathi Bidin, Zainol Syed Ismail, Syed Soffian HJ Public Finance Taxation became a source of revenue in most of the developed and developing countries. However, tax non-compliance remains as a serious issue around the globe.The negative impact of tax non-compliance on economy and evolving nature of indirect tax in Malaysia have induced this study.The smuggling activities involved cigarettes, liquor and imported vehicles have caused a great loss to the tax revenue in Malaysia.Hence, this study attempts to propose conceptual framework by integrating tax agents as moderating effects between tax rate, penalty rate, tax fairness and peer influence with non-compliance on excise duty. Elsevier Ltd. 2015 Article PeerReviewed application/pdf en cc4_by http://repo.uum.edu.my/16721/1/1.pdf Sinnasamy, Perabavathi and Bidin, Zainol and Syed Ismail, Syed Soffian (2015) A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents. Procedia - Social and Behavioral Sciences, 211. pp. 299-305. ISSN 1877-0428 http://doi.org/10.1016/j.sbspro.2015.11.038 doi:10.1016/j.sbspro.2015.11.038
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HJ Public Finance
spellingShingle HJ Public Finance
Sinnasamy, Perabavathi
Bidin, Zainol
Syed Ismail, Syed Soffian
A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents
description Taxation became a source of revenue in most of the developed and developing countries. However, tax non-compliance remains as a serious issue around the globe.The negative impact of tax non-compliance on economy and evolving nature of indirect tax in Malaysia have induced this study.The smuggling activities involved cigarettes, liquor and imported vehicles have caused a great loss to the tax revenue in Malaysia.Hence, this study attempts to propose conceptual framework by integrating tax agents as moderating effects between tax rate, penalty rate, tax fairness and peer influence with non-compliance on excise duty.
format Article
author Sinnasamy, Perabavathi
Bidin, Zainol
Syed Ismail, Syed Soffian
author_facet Sinnasamy, Perabavathi
Bidin, Zainol
Syed Ismail, Syed Soffian
author_sort Sinnasamy, Perabavathi
title A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents
title_short A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents
title_full A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents
title_fullStr A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents
title_full_unstemmed A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents
title_sort proposed model of non-compliance behaviour on excise duty: a moderating effects of tax agents
publisher Elsevier Ltd.
publishDate 2015
url http://repo.uum.edu.my/16721/1/1.pdf
http://repo.uum.edu.my/16721/
http://doi.org/10.1016/j.sbspro.2015.11.038
_version_ 1644282044600025088
score 13.149126

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