Matches in SemOpenAlex for { <https://semopenalex.org/work/W3178755188> ?p ?o ?g. }
Showing items 1 to 73 of
73
with 100 items per page.
- W3178755188 abstract "Tax non-compliance presents a major problem because it undermines the effectiveness of a country's macroeconomic policy. Tax non-compliance is not only affected by economic factors, but also by tax dministration and individual psychological factors. Employing the Reintegrative Shaming Theory, a survey was conducted on individual taxpayers who had experienced either being audited or investigated by the Inland Revenue Board Malaysia (IRBM). Findings on the 172 respondents indicated if taxpayers perceived their experience with tax enforcement to be reintegrative, they tended to be tax compliant in the long run. However, if taxpayers perceived tax enforcement to be stigmatized, no significant association between such an experience and future tax compliance was found. In addition, feelings of resentment either towards tax authority or tax laws tended to have a mediating effect between the perception of reintegrative enforcement experience and the tendency for tax compliance. These findings suggested that the IRBM should seriously consider an enforcement method that is of reintegrative, rather than stigmatized nature, to effectively nurture compliance among individual taxpayers." @default.
- W3178755188 created "2021-07-19" @default.
- W3178755188 creator A5020659013 @default.
- W3178755188 creator A5077495137 @default.
- W3178755188 creator A5085513300 @default.
- W3178755188 date "2012-06-01" @default.
- W3178755188 modified "2023-09-25" @default.
- W3178755188 title "The effects of tax audit and investigation activities on individual tax compliance : evidence from Malaysia / Razilina A. Razak, Zaleha Abdul Shukor and Norsiah Ahmad." @default.
- W3178755188 hasPublicationYear "2012" @default.
- W3178755188 type Work @default.
- W3178755188 sameAs 3178755188 @default.
- W3178755188 citedByCount "0" @default.
- W3178755188 crossrefType "journal-article" @default.
- W3178755188 hasAuthorship W3178755188A5020659013 @default.
- W3178755188 hasAuthorship W3178755188A5077495137 @default.
- W3178755188 hasAuthorship W3178755188A5085513300 @default.
- W3178755188 hasConcept C100001284 @default.
- W3178755188 hasConcept C121955636 @default.
- W3178755188 hasConcept C121964417 @default.
- W3178755188 hasConcept C144133560 @default.
- W3178755188 hasConcept C15744967 @default.
- W3178755188 hasConcept C162324750 @default.
- W3178755188 hasConcept C169760540 @default.
- W3178755188 hasConcept C17744445 @default.
- W3178755188 hasConcept C195487862 @default.
- W3178755188 hasConcept C199521495 @default.
- W3178755188 hasConcept C199539241 @default.
- W3178755188 hasConcept C26760741 @default.
- W3178755188 hasConcept C2779777834 @default.
- W3178755188 hasConcept C2781460075 @default.
- W3178755188 hasConcept C77805123 @default.
- W3178755188 hasConceptScore W3178755188C100001284 @default.
- W3178755188 hasConceptScore W3178755188C121955636 @default.
- W3178755188 hasConceptScore W3178755188C121964417 @default.
- W3178755188 hasConceptScore W3178755188C144133560 @default.
- W3178755188 hasConceptScore W3178755188C15744967 @default.
- W3178755188 hasConceptScore W3178755188C162324750 @default.
- W3178755188 hasConceptScore W3178755188C169760540 @default.
- W3178755188 hasConceptScore W3178755188C17744445 @default.
- W3178755188 hasConceptScore W3178755188C195487862 @default.
- W3178755188 hasConceptScore W3178755188C199521495 @default.
- W3178755188 hasConceptScore W3178755188C199539241 @default.
- W3178755188 hasConceptScore W3178755188C26760741 @default.
- W3178755188 hasConceptScore W3178755188C2779777834 @default.
- W3178755188 hasConceptScore W3178755188C2781460075 @default.
- W3178755188 hasConceptScore W3178755188C77805123 @default.
- W3178755188 hasLocation W31787551881 @default.
- W3178755188 hasOpenAccess W3178755188 @default.
- W3178755188 hasPrimaryLocation W31787551881 @default.
- W3178755188 hasRelatedWork W105311555 @default.
- W3178755188 hasRelatedWork W1504150446 @default.
- W3178755188 hasRelatedWork W204702960 @default.
- W3178755188 hasRelatedWork W2237173069 @default.
- W3178755188 hasRelatedWork W2271105911 @default.
- W3178755188 hasRelatedWork W2600888722 @default.
- W3178755188 hasRelatedWork W2783335478 @default.
- W3178755188 hasRelatedWork W2800504658 @default.
- W3178755188 hasRelatedWork W2908592085 @default.
- W3178755188 hasRelatedWork W2991704349 @default.
- W3178755188 hasRelatedWork W3026536128 @default.
- W3178755188 hasRelatedWork W3103825404 @default.
- W3178755188 hasRelatedWork W3121812146 @default.
- W3178755188 hasRelatedWork W3158924222 @default.
- W3178755188 hasRelatedWork W3165284880 @default.
- W3178755188 hasRelatedWork W3192832922 @default.
- W3178755188 hasRelatedWork W3196316740 @default.
- W3178755188 hasRelatedWork W321168603 @default.
- W3178755188 hasRelatedWork W2901239117 @default.
- W3178755188 hasRelatedWork W3096009791 @default.
- W3178755188 isParatext "false" @default.
- W3178755188 isRetracted "false" @default.
- W3178755188 magId "3178755188" @default.
- W3178755188 workType "article" @default.