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

Mohd. Isa, Khadijah and Mohdali, Raihana and Yussof, Salwa Hana (2014) The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia. In: International Conference on Accounting Studies 2014 (ICAS 2014), 18th-19th August 2014, Kuala Lumpur. (Unpublished)

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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: Conference or Workshop Item (Invited Papers)
Additional Information: 3645/51107
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: 19 Jul 2016 09:22
Last Modified: 24 May 2018 11:43
URI: http://irep.iium.edu.my/id/eprint/51107

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