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The impact of religiosity on tax compliance among Turkish self-employed taxpayers

The aim of this study is to explore the impact between religiosity and voluntary tax compliance and enforced tax compliance for self-employed taxpayers in Turkey, where Islam is the predominant religion. A questionnaire survey was administrated to 375 male and 28 female self-employed taxpayers. In t...

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Main Authors: Benk, Serkan, Budak, Tamer
Format: Article
Language:English
Published: MDPI AG 2016
Subjects:
T Technology (General)
Online Access:http://eprints.utm.my/id/eprint/72637/1/RaihanaMohdali2016_Theimpactofreligiosityon.pdf
http://eprints.utm.my/id/eprint/72637/
https://www.scopus.com/inward/record.uri?eid=2-s2.0-84962888107&doi=10.3390%2frel7040037&partnerID=40&md5=ea17af4825264ce5fb9cc7a90cfd1a7d
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spelling my.utm.726372017-11-22T12:07:32Z http://eprints.utm.my/id/eprint/72637/ The impact of religiosity on tax compliance among Turkish self-employed taxpayers Benk, Serkan Budak, Tamer T Technology (General) The aim of this study is to explore the impact between religiosity and voluntary tax compliance and enforced tax compliance for self-employed taxpayers in Turkey, where Islam is the predominant religion. A questionnaire survey was administrated to 375 male and 28 female self-employed taxpayers. In this paper, two dimensions of religiosity, namely interpersonal and intrapersonal religiosity, were studied. Factor analysis and ordinary least squares regression methods were used for data analyses. The results of the study illustrate that general religiosity has a statistically positive impact on both voluntary and enforced tax compliance. When we consider the dimensions of religiosity, only intrapersonal religiosity appears to be a significant contributor only to voluntary tax compliance. Nevertheless, interpersonal religiosity has no significant statistical effect on both voluntary and enforced tax compliance. This is one of the pioneer studies of its kind, and investigates the relationship between religiosity and tax compliance from the perspective of developing countries, particularly, Turkey. MDPI AG 2016 Article PeerReviewed application/pdf en http://eprints.utm.my/id/eprint/72637/1/RaihanaMohdali2016_Theimpactofreligiosityon.pdf Benk, Serkan and Budak, Tamer (2016) The impact of religiosity on tax compliance among Turkish self-employed taxpayers. Religions, 7 (4). ISSN 2077-1444 https://www.scopus.com/inward/record.uri?eid=2-s2.0-84962888107&doi=10.3390%2frel7040037&partnerID=40&md5=ea17af4825264ce5fb9cc7a90cfd1a7d
institution Universiti Teknologi Malaysia
building UTM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Malaysia
content_source UTM Institutional Repository
url_provider http://eprints.utm.my/
language English
topic T Technology (General)
spellingShingle T Technology (General)
Benk, Serkan
Budak, Tamer
The impact of religiosity on tax compliance among Turkish self-employed taxpayers
description The aim of this study is to explore the impact between religiosity and voluntary tax compliance and enforced tax compliance for self-employed taxpayers in Turkey, where Islam is the predominant religion. A questionnaire survey was administrated to 375 male and 28 female self-employed taxpayers. In this paper, two dimensions of religiosity, namely interpersonal and intrapersonal religiosity, were studied. Factor analysis and ordinary least squares regression methods were used for data analyses. The results of the study illustrate that general religiosity has a statistically positive impact on both voluntary and enforced tax compliance. When we consider the dimensions of religiosity, only intrapersonal religiosity appears to be a significant contributor only to voluntary tax compliance. Nevertheless, interpersonal religiosity has no significant statistical effect on both voluntary and enforced tax compliance. This is one of the pioneer studies of its kind, and investigates the relationship between religiosity and tax compliance from the perspective of developing countries, particularly, Turkey.
format Article
author Benk, Serkan
Budak, Tamer
author_facet Benk, Serkan
Budak, Tamer
author_sort Benk, Serkan
title The impact of religiosity on tax compliance among Turkish self-employed taxpayers
title_short The impact of religiosity on tax compliance among Turkish self-employed taxpayers
title_full The impact of religiosity on tax compliance among Turkish self-employed taxpayers
title_fullStr The impact of religiosity on tax compliance among Turkish self-employed taxpayers
title_full_unstemmed The impact of religiosity on tax compliance among Turkish self-employed taxpayers
title_sort impact of religiosity on tax compliance among turkish self-employed taxpayers
publisher MDPI AG
publishDate 2016
url http://eprints.utm.my/id/eprint/72637/1/RaihanaMohdali2016_Theimpactofreligiosityon.pdf
http://eprints.utm.my/id/eprint/72637/
https://www.scopus.com/inward/record.uri?eid=2-s2.0-84962888107&doi=10.3390%2frel7040037&partnerID=40&md5=ea17af4825264ce5fb9cc7a90cfd1a7d
_version_ 1643656485574541312
score 13.211869

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