The application of the responsive regulation theory on indirect tax compliance among small and medium enterprises in Malaysia / Soliha Sanusi … [et al.]

Sanusi, Soliha and Omar, Normah and Mohd Sanusi, Zuraidah and Muslichah, Istyakara (2012) The application of the responsive regulation theory on indirect tax compliance among small and medium enterprises in Malaysia / Soliha Sanusi … [et al.]. Management & Accounting Review (MAR), 20 (2): 24. pp. 137-160. ISSN (eISSN):2550-1895

Official URL: https://mar.uitm.edu.my/

Abstract

Tax collection is significant for many countries worldwide to cater for their development and social responsibility expenses. Hence, compliance in terms of tax payment from the taxpayers is essential to have a high tax collection. Due to that, this research aimed to deliver empirical evidence on elements that affect indirect tax compliance among small and medium enterprises (SMEs) in Malaysia from the perspective of the Responsive Regulation Theory. A mixed-method approach on 379 SMEs and regulators was used. It was followed by supporting pieces of evidence from the qualitative part of the research using interviews. The study found evidence to support that long-term tax compliance is best accomplished through voluntarism factors such as level of tax knowledge, availability of integrated technology within firms, and motivation in firms. The study contributes to theoretical implications in the taxation area in which the Responsive Regulation Theory stipulates that in the long run, compliance is best achieved through factors related to voluntarism.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Sanusi, Soliha
solihasanusi@usm.my
Omar, Normah
UNSPECIFIED
Mohd Sanusi, Zuraidah
UNSPECIFIED
Muslichah, Istyakara
UNSPECIFIED
Subjects: H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance
H Social Sciences > HJ Public Finance > Tax collection. Taxpayer compliance
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Management & Accounting Review (MAR)
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: (eISSN):2550-1895
Volume: 20
Number: 2
Page Range: pp. 137-160
Keywords: Responsive Regulation Theory, indirect tax, tax compliance
Date: 15 May 2012
URI: https://ir.uitm.edu.my/id/eprint/6118
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