Does Muslim view on tax influence compliance behaviour?
The problem of tax noncompliance is widely acknowledged as a massive phenomenon in many countries, especially in developing and least developing countries.Previous literatures indicate a number of factors that could possibly influence tax compliance behaviour. In regards to this, perception and atti...
| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2015
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/17590/1/347-ICAS2015%20347-353.pdf |
| _version_ | 1825803899372568576 |
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| author | Al-Ttaffi, Lutfi Hassen Ali Abdul Jabbar, Hijattulah |
| author_facet | Al-Ttaffi, Lutfi Hassen Ali Abdul Jabbar, Hijattulah |
| author_sort | Al-Ttaffi, Lutfi Hassen Ali |
| collection | UUM |
| description | The problem of tax noncompliance is widely acknowledged as a massive phenomenon in many countries, especially in developing and least developing countries.Previous literatures indicate a number of factors that could possibly influence tax compliance behaviour. In regards to this, perception and attitude of taxpayers are among factors contributing toward compliance behaviour.Nevertheless, the attitude/view of Muslims towards tax has not been considered. Accordingly, the purpose of this paper is to discuss the theoretical link between the influence of Islamic religious perspective and tax compliance behaviour.Empirical evidence indicates that taxpayers are acting according to their belief and attitudes.This paper provided discussion of the Islamic perspectives about tax and relevancy of few theories in tax compliance behavioural studies.The paper concluded by urging future researchers to consider Muslim attitudes towards tax in their future tax compliance studies, particularly in any Muslim-majority community |
| first_indexed | 2024-07-04T06:05:30Z |
| format | Conference or Workshop Item |
| id | uum-17590 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:05:30Z |
| publishDate | 2015 |
| record_format | eprints |
| spelling | uum-175902020-11-04T04:30:11Z https://repo.uum.edu.my/id/eprint/17590/ Does Muslim view on tax influence compliance behaviour? Al-Ttaffi, Lutfi Hassen Ali Abdul Jabbar, Hijattulah HF5601 Accounting The problem of tax noncompliance is widely acknowledged as a massive phenomenon in many countries, especially in developing and least developing countries.Previous literatures indicate a number of factors that could possibly influence tax compliance behaviour. In regards to this, perception and attitude of taxpayers are among factors contributing toward compliance behaviour.Nevertheless, the attitude/view of Muslims towards tax has not been considered. Accordingly, the purpose of this paper is to discuss the theoretical link between the influence of Islamic religious perspective and tax compliance behaviour.Empirical evidence indicates that taxpayers are acting according to their belief and attitudes.This paper provided discussion of the Islamic perspectives about tax and relevancy of few theories in tax compliance behavioural studies.The paper concluded by urging future researchers to consider Muslim attitudes towards tax in their future tax compliance studies, particularly in any Muslim-majority community 2015-08-17 Conference or Workshop Item PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/17590/1/347-ICAS2015%20347-353.pdf Al-Ttaffi, Lutfi Hassen Ali and Abdul Jabbar, Hijattulah (2015) Does Muslim view on tax influence compliance behaviour? In: International Conference on Accounting Studies (ICAS) 2015, Aug 17-20, 2015, Thistle Johor Bahru Hotel, Johor, MALAYSIA. http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/135-does-muslim-view-on-tax-influence-compliance-behaviour |
| spellingShingle | HF5601 Accounting Al-Ttaffi, Lutfi Hassen Ali Abdul Jabbar, Hijattulah Does Muslim view on tax influence compliance behaviour? |
| title | Does Muslim view on tax influence compliance behaviour? |
| title_full | Does Muslim view on tax influence compliance behaviour? |
| title_fullStr | Does Muslim view on tax influence compliance behaviour? |
| title_full_unstemmed | Does Muslim view on tax influence compliance behaviour? |
| title_short | Does Muslim view on tax influence compliance behaviour? |
| title_sort | does muslim view on tax influence compliance behaviour |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/17590/1/347-ICAS2015%20347-353.pdf |
| work_keys_str_mv | AT alttaffilutfihassenali doesmuslimviewontaxinfluencecompliancebehaviour AT abduljabbarhijattulah doesmuslimviewontaxinfluencecompliancebehaviour |