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

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

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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.

Item Type: Article (Journal)
Additional Information: 3645/41276
Uncontrolled Keywords: Voluntary tax compliance; tax avoidance attitude; threat of punishment
Subjects: H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Dr Salwa Hana Yussof
Date Deposited: 09 Feb 2015 15:18
Last Modified: 19 Jul 2016 09:22
URI: http://irep.iium.edu.my/id/eprint/41276

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