Public governance quality and income tax non-compliance among small and medium enterprises in Yemen / Lutfi Hassen Ali Al-Ttaffi and Hijattulah Abdul-Jabbar

Ali Al-Ttaffi, Lutfi Hassen and Abdul-Jabbar, Hijattulah (2020) Public governance quality and income tax non-compliance among small and medium enterprises in Yemen / Lutfi Hassen Ali Al-Ttaffi and Hijattulah Abdul-Jabbar. Asia-Pacific Management Accounting Journal, 15 (2): 1. pp. 1-24. ISSN 2550-1631

Abstract

The problem of tax non-compliance is broadly recognized as a serious phenomenon in many countries, especially in the Middle East countries in general and Yemen in particular. However, there is a lack of studies that provide causal explanations of this issue in these countries. Previous studies indicate a number of factors that could possibly influence tax compliance behaviour. In this regard, this study was undertaken primarily to examine the relationship between taxpayers’ perception among SMEs in Yemen about the quality of public governance and their non-compliant behaviour in order to have better understanding of non-compliant behaviour. For the purpose of data collection, a questionnaire was designed and utilized in this study. The analysis reveals that public governance quality is perceived as low in Yemen. A simple regression analysis found that public governance quality has a significant negative influence on tax non-compliant behaviour. Consequently, this study recommends the Yemeni government improves the level of the quality of public governance in order to enhance the level of tax compliance among Yemeni taxpayers.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Ali Al-Ttaffi, Lutfi Hassen
alttaffilutfi@yahoo.com
Abdul-Jabbar, Hijattulah
hijat@uum.edu.my
Subjects: H Social Sciences > HD Industries. Land use. Labor > Small business. Medium-sized business
H Social Sciences > HJ Public Finance > Tax collection. Taxpayer compliance
H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue > Income tax
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 15
Number: 2
Page Range: pp. 1-24
Keywords: Tax non-compliance; public governance quality; Yemen; SMEs
Date: August 2020
URI: https://ir.uitm.edu.my/id/eprint/65605
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