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The Moderating Effect of Honesty on Tax Noncompliance Behavior


Md Radzi, Nor Zuhairatun and Zainol Ariffin, Zaimah (2016) The Moderating Effect of Honesty on Tax Noncompliance Behavior. Information, 19 (8A). pp. 3101-3106. ISSN 1343-4500

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Abstract

Tax noncompliance issues remain debated and the puzzle unsolved.The percentage of noncompliance is still increasing since Malaysia implemented Self- Assessment System (SAS) in 2004 towards individual taxpayers. Previous studies focused more on economic factors of noncompliance, therefore, this report intends to appear at the non economic factors. Theory of Virtue Ethics (TVE) used to explain the extended Theory of Planned Behavior (TPB) in examining the moderating effect of honesty in tax noncompliance behavior.

Item Type: Article
Subjects: H Social Sciences > HJ Public Finance
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 15 Mar 2018 01:33
Last Modified: 15 Mar 2018 01:33
URI: http://repo.uum.edu.my/id/eprint/23632

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