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Fairness, transparency and attitude towards tax evasion amongst owners of SMEs / Susan Hydra Sikayu ... [et.al.]

Tax evasion amongst small and medium-sized enterprises (SMEs) is a global concern. While the social-psychological aspect has been explored, its influence on tax evasion in SMEs is still inconclusive. This study examines the effect of fairness and transparency on the attitude towards tax evasion am...

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Main Authors: Sikayu, Susan Hydra, Rahmat, Mariam, Chan, Ai Nyet
Format: Article
Language:English
Published: Universiti Teknologi MARA Cawangan Sarawak 2022
Subjects:
H Social Sciences (General)
HJ Public Finance
Tax collection. Taxpayer compliance
Research
Online Access:https://ir.uitm.edu.my/id/eprint/58243/1/58243.pdf
https://ir.uitm.edu.my/id/eprint/58243/
https://ijsmssarawak.com/archive.html
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id my.uitm.ir.58243
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spelling my.uitm.ir.582432022-05-13T08:47:04Z https://ir.uitm.edu.my/id/eprint/58243/ Fairness, transparency and attitude towards tax evasion amongst owners of SMEs / Susan Hydra Sikayu ... [et.al.] Sikayu, Susan Hydra Rahmat, Mariam Chan, Ai Nyet H Social Sciences (General) HJ Public Finance Tax collection. Taxpayer compliance Research Tax evasion amongst small and medium-sized enterprises (SMEs) is a global concern. While the social-psychological aspect has been explored, its influence on tax evasion in SMEs is still inconclusive. This study examines the effect of fairness and transparency on the attitude towards tax evasion amongst the owners of SMEs. A mixed-mode survey was used in obtaining data from four populous divisions of Sarawak, Malaysia. Random sampling was employed in selecting the potential respondents from the service sector. Data from 91 useable questionnaires were analysed using Smart-PLS 3.0. The results revealed that distributive fairness and distributive fiscal transparency have significant negative effects on SME owners’ attitudes towards tax evasion. On the other hand, general fairness and informational transparency were insignificant. These findings may benefit the tax authority and policymakers in formulating appropriate strategies to curb erosion of income tax revenue from tax evasion. Universiti Teknologi MARA Cawangan Sarawak 2022-03 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/58243/1/58243.pdf (2022) Fairness, transparency and attitude towards tax evasion amongst owners of SMEs / Susan Hydra Sikayu ... [et.al.]. International Journal Of Service Management And Sustainability, 7 (1). pp. 185-206. ISSN 0128-3057 https://ijsmssarawak.com/archive.html
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic H Social Sciences (General)
HJ Public Finance
Tax collection. Taxpayer compliance
Research
spellingShingle H Social Sciences (General)
HJ Public Finance
Tax collection. Taxpayer compliance
Research
Sikayu, Susan Hydra
Rahmat, Mariam
Chan, Ai Nyet
Fairness, transparency and attitude towards tax evasion amongst owners of SMEs / Susan Hydra Sikayu ... [et.al.]
description Tax evasion amongst small and medium-sized enterprises (SMEs) is a global concern. While the social-psychological aspect has been explored, its influence on tax evasion in SMEs is still inconclusive. This study examines the effect of fairness and transparency on the attitude towards tax evasion amongst the owners of SMEs. A mixed-mode survey was used in obtaining data from four populous divisions of Sarawak, Malaysia. Random sampling was employed in selecting the potential respondents from the service sector. Data from 91 useable questionnaires were analysed using Smart-PLS 3.0. The results revealed that distributive fairness and distributive fiscal transparency have significant negative effects on SME owners’ attitudes towards tax evasion. On the other hand, general fairness and informational transparency were insignificant. These findings may benefit the tax authority and policymakers in formulating appropriate strategies to curb erosion of income tax revenue from tax evasion.
format Article
author Sikayu, Susan Hydra
Rahmat, Mariam
Chan, Ai Nyet
author_facet Sikayu, Susan Hydra
Rahmat, Mariam
Chan, Ai Nyet
author_sort Sikayu, Susan Hydra
title Fairness, transparency and attitude towards tax evasion amongst owners of SMEs / Susan Hydra Sikayu ... [et.al.]
title_short Fairness, transparency and attitude towards tax evasion amongst owners of SMEs / Susan Hydra Sikayu ... [et.al.]
title_full Fairness, transparency and attitude towards tax evasion amongst owners of SMEs / Susan Hydra Sikayu ... [et.al.]
title_fullStr Fairness, transparency and attitude towards tax evasion amongst owners of SMEs / Susan Hydra Sikayu ... [et.al.]
title_full_unstemmed Fairness, transparency and attitude towards tax evasion amongst owners of SMEs / Susan Hydra Sikayu ... [et.al.]
title_sort fairness, transparency and attitude towards tax evasion amongst owners of smes / susan hydra sikayu ... [et.al.]
publisher Universiti Teknologi MARA Cawangan Sarawak
publishDate 2022
url https://ir.uitm.edu.my/id/eprint/58243/1/58243.pdf
https://ir.uitm.edu.my/id/eprint/58243/
https://ijsmssarawak.com/archive.html
_version_ 1732948361848291328
score 13.211869

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