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

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 indic...

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Main Authors: Ali Al-Ttaffi, Lutfi Hassen, Abdul-Jabbar, Hijattulah
Format: Article
Language:English
Published: Accounting Research Institute (ARI) 2020
Subjects:
Small business. Medium-sized business
Tax collection. Taxpayer compliance
Income tax
Online Access:https://ir.uitm.edu.my/id/eprint/65605/1/65605.pdf
https://ir.uitm.edu.my/id/eprint/65605/
https://apmaj.uitm.edu.my/
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spelling my.uitm.ir.656052022-08-23T07:46:08Z https://ir.uitm.edu.my/id/eprint/65605/ 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 Abdul-Jabbar, Hijattulah Small business. Medium-sized business Tax collection. Taxpayer compliance Income tax 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. Accounting Research Institute (ARI) 2020-08 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/65605/1/65605.pdf Public governance quality and income tax non-compliance among small and medium enterprises in Yemen / Lutfi Hassen Ali Al-Ttaffi and Hijattulah Abdul-Jabbar. (2020) Asia-Pacific Management Accounting Journal, 15 (2): 1. pp. 1-24. ISSN 2550-1631 https://apmaj.uitm.edu.my/ 10.24191/APMAJ.v15i2-01 10.24191/APMAJ.v15i2-01 10.24191/APMAJ.v15i2-01
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 Small business. Medium-sized business
Tax collection. Taxpayer compliance
Income tax
spellingShingle Small business. Medium-sized business
Tax collection. Taxpayer compliance
Income tax
Ali Al-Ttaffi, Lutfi Hassen
Abdul-Jabbar, Hijattulah
Public governance quality and income tax non-compliance among small and medium enterprises in Yemen / Lutfi Hassen Ali Al-Ttaffi and Hijattulah Abdul-Jabbar
description 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.
format Article
author Ali Al-Ttaffi, Lutfi Hassen
Abdul-Jabbar, Hijattulah
author_facet Ali Al-Ttaffi, Lutfi Hassen
Abdul-Jabbar, Hijattulah
author_sort Ali Al-Ttaffi, Lutfi Hassen
title Public governance quality and income tax non-compliance among small and medium enterprises in Yemen / Lutfi Hassen Ali Al-Ttaffi and Hijattulah Abdul-Jabbar
title_short Public governance quality and income tax non-compliance among small and medium enterprises in Yemen / Lutfi Hassen Ali Al-Ttaffi and Hijattulah Abdul-Jabbar
title_full Public governance quality and income tax non-compliance among small and medium enterprises in Yemen / Lutfi Hassen Ali Al-Ttaffi and Hijattulah Abdul-Jabbar
title_fullStr Public governance quality and income tax non-compliance among small and medium enterprises in Yemen / Lutfi Hassen Ali Al-Ttaffi and Hijattulah Abdul-Jabbar
title_full_unstemmed Public governance quality and income tax non-compliance among small and medium enterprises in Yemen / Lutfi Hassen Ali Al-Ttaffi and Hijattulah Abdul-Jabbar
title_sort public governance quality and income tax non-compliance among small and medium enterprises in yemen / lutfi hassen ali al-ttaffi and hijattulah abdul-jabbar
publisher Accounting Research Institute (ARI)
publishDate 2020
url https://ir.uitm.edu.my/id/eprint/65605/1/65605.pdf
https://ir.uitm.edu.my/id/eprint/65605/
https://apmaj.uitm.edu.my/
_version_ 1743110463391006720
score 13.211869

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