The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia

Threat of punishment has been emphasized as one of the effective tools to deter taxpayers’ non-compliance attitudes. Thus this study aims to explore the impact of threat of punishment on both individual taxpayers’ attitudes, compliance and noncompliance. The findings from a mixed-modes survey indic...

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Main Authors:	Mohdali, Raihana, Isa, Khadijah, Yussof, Salwa Hana
Format:	Article
Language:	English
Published:	Elsevier 2014
Subjects:	HJ2240 Revenue. Taxation
Online Access:	http://irep.iium.edu.my/41276/ http://irep.iium.edu.my/41276/ http://irep.iium.edu.my/41276/ http://irep.iium.edu.my/41276/1/Mohdali%2C_Isa_and_Yussof_2014_-_The_impact_of_threat_of_punishment_on_tax_compliance_and_non-compliance_attitudes_in_Msia.pdf

id	iium-41276
recordtype	eprints
spelling	iium-412762016-07-19T01:22:21Z http://irep.iium.edu.my/41276/ The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia Mohdali, Raihana Isa, Khadijah Yussof, Salwa Hana HJ2240 Revenue. Taxation Threat of punishment has been emphasized as one of the effective tools to deter taxpayers’ non-compliance attitudes. Thus this study aims to explore the impact of threat of punishment on both individual taxpayers’ attitudes, compliance and noncompliance. The findings from a mixed-modes survey indicate that threat of punishment is insignificant on taxpayers who are willing to comply with tax laws. They tend to avoid taxes when they are threatened with tax audits and penalties. Overall, threat of punishment appears to have not only an insignificant impact on compliant taxpayers but also trigger their intentions to be less compliant. Elsevier 2014-12 Article PeerReviewed application/pdf en http://irep.iium.edu.my/41276/1/Mohdali%2C_Isa_and_Yussof_2014_-_The_impact_of_threat_of_punishment_on_tax_compliance_and_non-compliance_attitudes_in_Msia.pdf Mohdali, Raihana and Isa, Khadijah and Yussof, Salwa Hana (2014) The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia. Procedia - Social and Behavioral Sciences, 164. pp. 291-297. ISSN 1877-0428 http://www.sciencedirect.com/science/journal/18770428/164/supp/C 10.1016/j.sbspro.2014.11.079
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HJ2240 Revenue. Taxation
spellingShingle	HJ2240 Revenue. Taxation Mohdali, Raihana Isa, Khadijah Yussof, Salwa Hana The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia
description	Threat of punishment has been emphasized as one of the effective tools to deter taxpayers’ non-compliance attitudes. Thus this study aims to explore the impact of threat of punishment on both individual taxpayers’ attitudes, compliance and noncompliance. The findings from a mixed-modes survey indicate that threat of punishment is insignificant on taxpayers who are willing to comply with tax laws. They tend to avoid taxes when they are threatened with tax audits and penalties. Overall, threat of punishment appears to have not only an insignificant impact on compliant taxpayers but also trigger their intentions to be less compliant.
format	Article
author	Mohdali, Raihana Isa, Khadijah Yussof, Salwa Hana
author_facet	Mohdali, Raihana Isa, Khadijah Yussof, Salwa Hana
author_sort	Mohdali, Raihana
title	The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia
title_short	The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia
title_full	The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia
title_fullStr	The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia
title_full_unstemmed	The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia
title_sort	impact of threat of punishment on tax compliance and non-compliance attitudes in malaysia
publisher	Elsevier
publishDate	2014
url	http://irep.iium.edu.my/41276/ http://irep.iium.edu.my/41276/ http://irep.iium.edu.my/41276/ http://irep.iium.edu.my/41276/1/Mohdali%2C_Isa_and_Yussof_2014_-_The_impact_of_threat_of_punishment_on_tax_compliance_and_non-compliance_attitudes_in_Msia.pdf
first_indexed	2023-09-18T20:59:08Z
last_indexed	2023-09-18T20:59:08Z
_version_	1777410504954740736

The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia

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