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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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 |
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HJ Public Finance Md Radzi, Nor Zuhairatun Zainol Ariffin, Zaimah The Moderating Effect of Honesty on Tax Noncompliance Behavior |
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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. |
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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 |
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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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13.1944895 |