Ayuba, Augustine and Saad, Natrah and Zainal Affrin, Zaimah (2015) The influence of work family conflict and fuel subsidy removal on tax compliance: A proposed framework for small and medium enterprises. In: International Conference on Accounting Studies (ICAS) 2015, Aug 17-20, 2015, Thistle Johor Bahru Hotel, Johor, MALAYSIA.

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Abstract

Several factors have been suggested to influence tax compliance behaviour.To date, some of the factors that have been considered include economic and noneconomic.Despite these studies, however, few studies have attempted to consider the influence of work family conflict and fuel subsidy removal on tax compliance behaviour.This paper proposes work family conflict and fuel subsidy removal to influence the compliance behaviour of the SMEs taxpayers.The proposed model will have several critical implications for understanding the factors that may influence the behaviour of the SMEs taxpayers.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	ISBN 978-967-0910-09-3 Organized by: School of Accountancy, Universiti Utara Malaysia
Uncontrolled Keywords:	work family conflict, fuel subsidy removal, tax compliance behaviour, SMEs taxpayers
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Dr. Natrah Saad
Date Deposited:	14 Mar 2016 00:33
Last Modified:	12 Apr 2016 07:32
URI:	https://repo.uum.edu.my/id/eprint/17557

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