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Effect of Political Factors on Tax Noncompliance Behaviour among Libyan Self-Employed Taxpayers


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: http://repo.uum.edu.my/id/eprint/25440

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