Mustafa Abodher, Fareg and Zainol Ariffin, Zaimah and Saad, Natrah (2020) Religious factors on tax non-compliance: evidence from Libyan self-employed. Problems and Perspectives in Management, 18 (1). pp. 278-288. ISSN 17277051

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Abstract

Tax non-compliance phenomenon has become a key issue for developing countries such as Libya because it hinders taxpayers from contributing effectively to the economy. Previous literature refers to diverse socio-psychological factors that influence tax noncompliance behavior. Nevertheless, there is a lack of study on the influence of religious factors on tax non-compliance. Therefore, the current study empirically examines the impact of Islamic perspective and Islamic religiosity on tax non-compliance behavior among self-employed taxpayers in Libya. A quantitative method using a questionnaire is utilized to collect the data. Structural equation modeling was employed using PLS. This study provides empirical evidence that Islamic perspective and Islamic religiosity have a significant positive relationship with tax non-compliance among Libyan self-employed. Theoretically, the findings have extended the body of knowledge by providing empirical evidence on the effect of religious factors on tax non-compliance. Practically, the study provides fruitful insights for policymakers and government officials to consider these factors as crucial while formulating taxation policies to minimize the phenomenon of tax non-compliance among Libyan individual taxpayers and, hence, increase government revenue.

Item Type:	Article
Uncontrolled Keywords:	tax non-compliance, Islamic perspective, Islamic religiosity, Libya
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	23 Jul 2020 04:09
Last Modified:	23 Jul 2020 04:09
URI:	https://repo.uum.edu.my/id/eprint/27251

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