The moderating effect of financial condition on the factors influencing taxpayer's compliance behavior in Negeria
Income tax administration in Nigeria as in some other developing countries is characterised by low tax compliance level.A number of factors have been identified in the literature to proffer explanation for such phenomenon. However, the influences of these factors on tax compliance behaviour may be m...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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World Business Institute
2011
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| Online Access: | https://repo.uum.edu.my/id/eprint/9417/1/4.pdf |
| _version_ | 1803625839915433984 |
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| author | Alabede, James O. Zainal Affrin, Zaimah Md. Idris, Kamil |
| author_facet | Alabede, James O. Zainal Affrin, Zaimah Md. Idris, Kamil |
| author_sort | Alabede, James O. |
| collection | UUM |
| description | Income tax administration in Nigeria as in some other developing countries is characterised by low tax compliance level.A number of factors have been identified in the literature to proffer explanation for such phenomenon. However, the influences of these factors on tax compliance behaviour may be moderated by taxpayer’s financial condition.This study investigates the moderating effect of financial condition on tax compliance behaviour and its determinants. The data of the study which were collected through a survey of individual taxpayers’ opinion were treated statistically using multiple regression.The outcome of the study indicated that in presence of financial condition, greater explanation of tax compliance behaviour is obtained from the determinants. |
| first_indexed | 2024-07-04T05:40:39Z |
| format | Article |
| id | uum-9417 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:40:39Z |
| publishDate | 2011 |
| publisher | World Business Institute |
| record_format | dspace |
| spelling | uum-94172016-04-24T01:15:25Z https://repo.uum.edu.my/id/eprint/9417/ The moderating effect of financial condition on the factors influencing taxpayer's compliance behavior in Negeria Alabede, James O. Zainal Affrin, Zaimah Md. Idris, Kamil HF5601 Accounting Income tax administration in Nigeria as in some other developing countries is characterised by low tax compliance level.A number of factors have been identified in the literature to proffer explanation for such phenomenon. However, the influences of these factors on tax compliance behaviour may be moderated by taxpayer’s financial condition.This study investigates the moderating effect of financial condition on tax compliance behaviour and its determinants. The data of the study which were collected through a survey of individual taxpayers’ opinion were treated statistically using multiple regression.The outcome of the study indicated that in presence of financial condition, greater explanation of tax compliance behaviour is obtained from the determinants. World Business Institute 2011-12 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/9417/1/4.pdf Alabede, James O. and Zainal Affrin, Zaimah and Md. Idris, Kamil (2011) The moderating effect of financial condition on the factors influencing taxpayer's compliance behavior in Negeria. Journal of Acconting, Finance and Economics, 1 (2). pp. 42-53. ISSN 1838-3459 http://www.jafepapers.com/uploads/2011/december/4.pdf |
| spellingShingle | HF5601 Accounting Alabede, James O. Zainal Affrin, Zaimah Md. Idris, Kamil The moderating effect of financial condition on the factors influencing taxpayer's compliance behavior in Negeria |
| title | The moderating effect of financial condition on the factors influencing taxpayer's compliance behavior in Negeria |
| title_full | The moderating effect of financial condition on the factors influencing taxpayer's compliance behavior in Negeria |
| title_fullStr | The moderating effect of financial condition on the factors influencing taxpayer's compliance behavior in Negeria |
| title_full_unstemmed | The moderating effect of financial condition on the factors influencing taxpayer's compliance behavior in Negeria |
| title_short | The moderating effect of financial condition on the factors influencing taxpayer's compliance behavior in Negeria |
| title_sort | moderating effect of financial condition on the factors influencing taxpayer s compliance behavior in negeria |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/9417/1/4.pdf |
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