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Effect of Political Factors on Tax Noncompliance Behaviour among Libyan Self-Employed Taxpayers

The current study attempts to empirically examine the effect of political affiliation and political instability on tax noncompliance behaviour among self-employed taxpayers of Libya. A self-administered questionnaire was distributed to the 498 Libyan self-employed. Total 312 questionnaires were full...

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Main Authors: Abodher, Fareg Mustafa, Zainol Ariffin, Zaimah, Saad, Natrah
Format: Article
Language:English
Published: Allied Business Academies 2018
Subjects:
HJ Public Finance
Online Access:http://repo.uum.edu.my/25440/1/AAFSJ%2022%201%202018%201%209.pdf
http://repo.uum.edu.my/25440/
https://www.abacademies.org/journals/month-august-year-2018-vol-22-issue-4-journal-aafsj-past-issue.html
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spelling my.uum.repo.254402019-01-16T01:29:21Z http://repo.uum.edu.my/25440/ Effect of Political Factors on Tax Noncompliance Behaviour among Libyan Self-Employed Taxpayers Abodher, Fareg Mustafa Zainol Ariffin, Zaimah Saad, Natrah HJ Public Finance The current study attempts to empirically examine the effect of political affiliation and political instability on tax noncompliance behaviour among self-employed taxpayers of Libya. A self-administered questionnaire was distributed to the 498 Libyan self-employed. Total 312 questionnaires were fully completed that were used in the final data analysis. A structural equation modeling approach was employed using PLS-SEM 3.2.7. Results reveal that both political affiliation and political instability have a significant effect on tax noncompliance among self-employed Libyans. Allied Business Academies 2018 Article PeerReviewed application/pdf en http://repo.uum.edu.my/25440/1/AAFSJ%2022%201%202018%201%209.pdf Abodher, Fareg Mustafa and Zainol Ariffin, Zaimah and Saad, Natrah (2018) Effect of Political Factors on Tax Noncompliance Behaviour among Libyan Self-Employed Taxpayers. Academy of Accounting and Financial Studies Journal (AAFSJ), 22 (4). pp. 1-9. ISSN 1096-3685 https://www.abacademies.org/journals/month-august-year-2018-vol-22-issue-4-journal-aafsj-past-issue.html
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
Abodher, Fareg Mustafa
Zainol Ariffin, Zaimah
Saad, Natrah
Effect of Political Factors on Tax Noncompliance Behaviour among Libyan Self-Employed Taxpayers
description The current study attempts to empirically examine the effect of political affiliation and political instability on tax noncompliance behaviour among self-employed taxpayers of Libya. A self-administered questionnaire was distributed to the 498 Libyan self-employed. Total 312 questionnaires were fully completed that were used in the final data analysis. A structural equation modeling approach was employed using PLS-SEM 3.2.7. Results reveal that both political affiliation and political instability have a significant effect on tax noncompliance among self-employed Libyans.
format Article
author Abodher, Fareg Mustafa
Zainol Ariffin, Zaimah
Saad, Natrah
author_facet Abodher, Fareg Mustafa
Zainol Ariffin, Zaimah
Saad, Natrah
author_sort Abodher, Fareg Mustafa
title Effect of Political Factors on Tax Noncompliance Behaviour among Libyan Self-Employed Taxpayers
title_short Effect of Political Factors on Tax Noncompliance Behaviour among Libyan Self-Employed Taxpayers
title_full Effect of Political Factors on Tax Noncompliance Behaviour among Libyan Self-Employed Taxpayers
title_fullStr Effect of Political Factors on Tax Noncompliance Behaviour among Libyan Self-Employed Taxpayers
title_full_unstemmed Effect of Political Factors on Tax Noncompliance Behaviour among Libyan Self-Employed Taxpayers
title_sort effect of political factors on tax noncompliance behaviour among libyan self-employed taxpayers
publisher Allied Business Academies
publishDate 2018
url http://repo.uum.edu.my/25440/1/AAFSJ%2022%201%202018%201%209.pdf
http://repo.uum.edu.my/25440/
https://www.abacademies.org/journals/month-august-year-2018-vol-22-issue-4-journal-aafsj-past-issue.html
_version_ 1644284324918329344
score 13.209306

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