Abodher, Fareg Mustafa and Zainol Ariffin, Zaimah and Saad, Natrah (2018) Effect of Political Factors on Tax Noncompliance Behaviour among Libyan Self-Employed Taxpayers. Academy of Accounting and Financial Studies Journal (AAFSJ), 22 (4). pp. 1-9. ISSN 1096-3685

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Abstract

The current study attempts to empirically examine the effect of political affiliation and political instability on tax noncompliance behaviour among self-employed taxpayers of Libya. A self-administered questionnaire was distributed to the 498 Libyan self-employed. Total 312 questionnaires were fully completed that were used in the final data analysis. A structural equation modeling approach was employed using PLS-SEM 3.2.7. Results reveal that both political affiliation and political instability have a significant effect on tax noncompliance among self-employed Libyans.

Item Type:	Article
Uncontrolled Keywords:	Tax Noncompliance, Political Affiliation, Political Instability, Libya.
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	16 Jan 2019 01:29
Last Modified:	16 Jan 2019 01:29
URI:	https://repo.uum.edu.my/id/eprint/25440

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