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


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

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Abstract

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 non-compliance. 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 (Paper)
Additional Information: Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666 Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords: Voluntary tax compliance; tax avoidance attitude; threat of punishment
Subjects: H Social Sciences > HJ Public Finance
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 09 Mar 2015 09:30
Last Modified: 18 Apr 2016 03:31
URI: http://repo.uum.edu.my/id/eprint/13390

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