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A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents


Sinnasamy, Perabavathi and Bidin, Zainol and Syed Ismail, Syed Soffian (2015) A proposed model of non-compliance behaviour on excise duty: A moderating effects of tax agents. Procedia - Social and Behavioral Sciences, 211. pp. 299-305. ISSN 1877-0428

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Abstract

Taxation became a source of revenue in most of the developed and developing countries. However, tax non-compliance remains as a serious issue around the globe.The negative impact of tax non-compliance on economy and evolving nature of indirect tax in Malaysia have induced this study.The smuggling activities involved cigarettes, liquor and imported vehicles have caused a great loss to the tax revenue in Malaysia.Hence, this study attempts to propose conceptual framework by integrating tax agents as moderating effects between tax rate, penalty rate, tax fairness and peer influence with non-compliance on excise duty.

Item Type: Article
Additional Information: 2nd Global Conference on Business and Social Science-2015, GCBSS-2015, 17-18 September 2015, Bali, Indonesia
Uncontrolled Keywords: Excise duty non-compliance; importers, smuggling activities
Subjects: H Social Sciences > HJ Public Finance
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Dr. Zainol Bidin
Date Deposited: 03 Jan 2016 08:09
Last Modified: 17 Apr 2016 03:24
URI: http://repo.uum.edu.my/id/eprint/16721

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