Towards voluntary tax compliance: Understanding the impact of altruistic and egocentric orientation / Susan Hydra Sikayu … [et al.]
Tax is one of the main sources of revenue for a country. Therefore, a sustainable contribution of tax revenue is crucial for a nation to prosper. Yet, the conundrum as to why taxpayers comply voluntarily, while, others resent from paying taxes is still unresolved. Hitherto, the conventional economic...
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| Format: | Article |
| Language: | English |
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Universiti Teknologi Mara Selangor
2020
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| Online Access: | https://ir.uitm.edu.my/id/eprint/32088/1/AJ_SUSAN%20HYDRA%20SIKAYU%20JEEIR%20B%2020.pdf |
| _version_ | 1825737503725846528 |
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| author | Sikayu, Susan Hydra Gabriel Puem, Lucy Batchy Jonathan, Lulu Enggong, Tina Stephen |
| author_facet | Sikayu, Susan Hydra Gabriel Puem, Lucy Batchy Jonathan, Lulu Enggong, Tina Stephen |
| author_sort | Sikayu, Susan Hydra |
| collection | UITM |
| description | Tax is one of the main sources of revenue for a country. Therefore, a sustainable contribution of tax revenue is crucial for a nation to prosper. Yet, the conundrum as to why taxpayers comply voluntarily, while, others resent from paying taxes is still unresolved. Hitherto, the conventional economic deterrent approach has failed to clearly explain this gap. Hence, the social psychology approach is explored in examining the taxpayers’ attitude. This study evaluates the taxpayers’ altruistic and egocentric oriented attitudes. Herein, these attitudes were examined for their corresponding relationship with taxpayers’ voluntary compliance. Survey questionnaires were distributed to the individual taxpayers of Malaysia using convenience sampling. Subsequently, 244 useable questionnaires were analyzed using SPSS and Smart PLS 3. The results revealed that the altruistic group was significantly happier and had a better attitude towards tax compliance. More importantly, altruistic orientation was significantly associated with taxpayers’ compliance. These findings highlighted the importance of imparting altruistic prosocial value within the education system and the society at large, in nurturing voluntary tax compliance. |
| first_indexed | 2024-03-06T02:19:08Z |
| format | Article |
| id | oai:ir.uitm.edu.my:32088 |
| institution | Universiti Teknologi MARA |
| language | English |
| last_indexed | 2024-03-06T02:19:08Z |
| publishDate | 2020 |
| publisher | Universiti Teknologi Mara Selangor |
| record_format | dspace |
| spelling | oai:ir.uitm.edu.my:320882020-07-10T01:22:31Z https://ir.uitm.edu.my/id/eprint/32088/ Towards voluntary tax compliance: Understanding the impact of altruistic and egocentric orientation / Susan Hydra Sikayu … [et al.] jeeir Sikayu, Susan Hydra Gabriel Puem, Lucy Batchy Jonathan, Lulu Enggong, Tina Stephen Revenue. Taxation. Internal revenue Tax assessment Income tax Tax is one of the main sources of revenue for a country. Therefore, a sustainable contribution of tax revenue is crucial for a nation to prosper. Yet, the conundrum as to why taxpayers comply voluntarily, while, others resent from paying taxes is still unresolved. Hitherto, the conventional economic deterrent approach has failed to clearly explain this gap. Hence, the social psychology approach is explored in examining the taxpayers’ attitude. This study evaluates the taxpayers’ altruistic and egocentric oriented attitudes. Herein, these attitudes were examined for their corresponding relationship with taxpayers’ voluntary compliance. Survey questionnaires were distributed to the individual taxpayers of Malaysia using convenience sampling. Subsequently, 244 useable questionnaires were analyzed using SPSS and Smart PLS 3. The results revealed that the altruistic group was significantly happier and had a better attitude towards tax compliance. More importantly, altruistic orientation was significantly associated with taxpayers’ compliance. These findings highlighted the importance of imparting altruistic prosocial value within the education system and the society at large, in nurturing voluntary tax compliance. Universiti Teknologi Mara Selangor 2020-01 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/32088/1/AJ_SUSAN%20HYDRA%20SIKAYU%20JEEIR%20B%2020.pdf Towards voluntary tax compliance: Understanding the impact of altruistic and egocentric orientation / Susan Hydra Sikayu … [et al.]. (2020) Journal of Emerging Economies & Islamic Research <https://ir.uitm.edu.my/view/publication/Journal_of_Emerging_Economies_=26_Islamic_Research/>, 8 (1). pp. 1-12. ISSN 2289-2559 |
| spellingShingle | Revenue. Taxation. Internal revenue Tax assessment Income tax Sikayu, Susan Hydra Gabriel Puem, Lucy Batchy Jonathan, Lulu Enggong, Tina Stephen Towards voluntary tax compliance: Understanding the impact of altruistic and egocentric orientation / Susan Hydra Sikayu … [et al.] |
| title | Towards voluntary tax compliance: Understanding the impact of altruistic and egocentric orientation / Susan Hydra Sikayu … [et al.] |
| title_full | Towards voluntary tax compliance: Understanding the impact of altruistic and egocentric orientation / Susan Hydra Sikayu … [et al.] |
| title_fullStr | Towards voluntary tax compliance: Understanding the impact of altruistic and egocentric orientation / Susan Hydra Sikayu … [et al.] |
| title_full_unstemmed | Towards voluntary tax compliance: Understanding the impact of altruistic and egocentric orientation / Susan Hydra Sikayu … [et al.] |
| title_short | Towards voluntary tax compliance: Understanding the impact of altruistic and egocentric orientation / Susan Hydra Sikayu … [et al.] |
| title_sort | towards voluntary tax compliance understanding the impact of altruistic and egocentric orientation susan hydra sikayu et al |
| topic | Revenue. Taxation. Internal revenue Tax assessment Income tax |
| url | https://ir.uitm.edu.my/id/eprint/32088/1/AJ_SUSAN%20HYDRA%20SIKAYU%20JEEIR%20B%2020.pdf |
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