The Moderating Effect of Honesty on Tax Noncompliance Behavior

Tax noncompliance issues remain debated and the puzzle unsolved.The percentage of noncompliance is still increasing since Malaysia implemented Self- Assessment System (SAS) in 2004 towards individual taxpayers. Previous studies focused more on economic factors of noncompliance, therefore, this repo...

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Main Authors: Md Radzi, Nor Zuhairatun, Zainol Ariffin, Zaimah
Format: Article
Language:English
Published: International Information Institute 2016
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Online Access:http://repo.uum.edu.my/23632/1/I%2019%208A%202016%203101%203106.pdf
http://repo.uum.edu.my/23632/
http://www.information-iii.org/contents.html#vol19
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spelling my.uum.repo.236322018-03-15T01:33:52Z http://repo.uum.edu.my/23632/ The Moderating Effect of Honesty on Tax Noncompliance Behavior Md Radzi, Nor Zuhairatun Zainol Ariffin, Zaimah HJ Public Finance Tax noncompliance issues remain debated and the puzzle unsolved.The percentage of noncompliance is still increasing since Malaysia implemented Self- Assessment System (SAS) in 2004 towards individual taxpayers. Previous studies focused more on economic factors of noncompliance, therefore, this report intends to appear at the non economic factors. Theory of Virtue Ethics (TVE) used to explain the extended Theory of Planned Behavior (TPB) in examining the moderating effect of honesty in tax noncompliance behavior. International Information Institute 2016 Article PeerReviewed application/pdf en http://repo.uum.edu.my/23632/1/I%2019%208A%202016%203101%203106.pdf Md Radzi, Nor Zuhairatun and Zainol Ariffin, Zaimah (2016) The Moderating Effect of Honesty on Tax Noncompliance Behavior. Information, 19 (8A). pp. 3101-3106. ISSN 1343-4500 http://www.information-iii.org/contents.html#vol19
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
Md Radzi, Nor Zuhairatun
Zainol Ariffin, Zaimah
The Moderating Effect of Honesty on Tax Noncompliance Behavior
description Tax noncompliance issues remain debated and the puzzle unsolved.The percentage of noncompliance is still increasing since Malaysia implemented Self- Assessment System (SAS) in 2004 towards individual taxpayers. Previous studies focused more on economic factors of noncompliance, therefore, this report intends to appear at the non economic factors. Theory of Virtue Ethics (TVE) used to explain the extended Theory of Planned Behavior (TPB) in examining the moderating effect of honesty in tax noncompliance behavior.
format Article
author Md Radzi, Nor Zuhairatun
Zainol Ariffin, Zaimah
author_facet Md Radzi, Nor Zuhairatun
Zainol Ariffin, Zaimah
author_sort Md Radzi, Nor Zuhairatun
title The Moderating Effect of Honesty on Tax Noncompliance Behavior
title_short The Moderating Effect of Honesty on Tax Noncompliance Behavior
title_full The Moderating Effect of Honesty on Tax Noncompliance Behavior
title_fullStr The Moderating Effect of Honesty on Tax Noncompliance Behavior
title_full_unstemmed The Moderating Effect of Honesty on Tax Noncompliance Behavior
title_sort moderating effect of honesty on tax noncompliance behavior
publisher International Information Institute
publishDate 2016
url http://repo.uum.edu.my/23632/1/I%2019%208A%202016%203101%203106.pdf
http://repo.uum.edu.my/23632/
http://www.information-iii.org/contents.html#vol19
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score 13.144533