Intention to participate in tax evasion: a survey of accounting and non-accounting background employees
Tax evasion is still justified by Malaysian citizens as being tolerable and acceptable, as seen by the greater number of tax evasion cases and rise in unpaid tax figures in the country. This study examines the connection between attitude, perceived behaviour control and subjective norms towards tax...
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2023
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| Online Access: | https://www.researchgate.net/profile/Noral-Hidayah-Alwi-2/publication/373332451_INTENTION_TO_PARTICIPATE_IN_TAX_EVASION_A_SURVEY_OF_ACCOUNTING_AND_NON-ACCOUNTING_BACKGROUND_EMPLOYEES/links/64e6b2a040289f7a0faeff54/INTENTION-TO-PARTICIPATE-IN-TAX-EVASION-A https://library.oum.edu.my/repository/1551/ |
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| author | Noral Hidayah Alwi, Bibi Nabi Ahmad Khan, Zahir Osman, |
| author_facet | Noral Hidayah Alwi, Bibi Nabi Ahmad Khan, Zahir Osman, |
| author_sort | Noral Hidayah Alwi, |
| building | OUM Library |
| collection | Institutional Repository |
| content_provider | Open University Malaysia |
| content_source | OUM Knowledge Repository |
| continent | Asia |
| country | Malaysia |
| description | Tax evasion is still justified by Malaysian citizens as being tolerable and acceptable, as seen by the greater number of tax evasion cases and rise in unpaid tax figures in the country. This study examines the connection between attitude, perceived behaviour control and subjective norms towards tax evasion behaviour between the accounting and non-accounting background. (Abstract by authors) |
| format | Article |
| id | my.oum.1551 |
| institution | Open University Malaysia |
| publishDate | 2023 |
| record_format | eprints |
| spelling | my.oum.15512023-09-07T03:21:33Z Intention to participate in tax evasion: a survey of accounting and non-accounting background employees Noral Hidayah Alwi, Bibi Nabi Ahmad Khan, Zahir Osman, HG Finance HJ Public Finance Tax evasion is still justified by Malaysian citizens as being tolerable and acceptable, as seen by the greater number of tax evasion cases and rise in unpaid tax figures in the country. This study examines the connection between attitude, perceived behaviour control and subjective norms towards tax evasion behaviour between the accounting and non-accounting background. (Abstract by authors) 2023 Article PeerReviewed https://www.researchgate.net/profile/Noral-Hidayah-Alwi-2/publication/373332451_INTENTION_TO_PARTICIPATE_IN_TAX_EVASION_A_SURVEY_OF_ACCOUNTING_AND_NON-ACCOUNTING_BACKGROUND_EMPLOYEES/links/64e6b2a040289f7a0faeff54/INTENTION-TO-PARTICIPATE-IN-TAX-EVASION-A Noral Hidayah Alwi, and Bibi Nabi Ahmad Khan, and Zahir Osman, (2023) Intention to participate in tax evasion: a survey of accounting and non-accounting background employees. International Journal of Social Sciences, 9 (2). pp. 133-148. ISSN 2454-5899 https://library.oum.edu.my/repository/1551/ |
| spellingShingle | HG Finance HJ Public Finance Noral Hidayah Alwi, Bibi Nabi Ahmad Khan, Zahir Osman, Intention to participate in tax evasion: a survey of accounting and non-accounting background employees |
| title | Intention to participate in tax evasion: a survey of accounting and non-accounting background employees |
| title_full | Intention to participate in tax evasion: a survey of accounting and non-accounting background employees |
| title_fullStr | Intention to participate in tax evasion: a survey of accounting and non-accounting background employees |
| title_full_unstemmed | Intention to participate in tax evasion: a survey of accounting and non-accounting background employees |
| title_short | Intention to participate in tax evasion: a survey of accounting and non-accounting background employees |
| title_sort | intention to participate in tax evasion: a survey of accounting and non-accounting background employees |
| topic | HG Finance HJ Public Finance |
| url | https://www.researchgate.net/profile/Noral-Hidayah-Alwi-2/publication/373332451_INTENTION_TO_PARTICIPATE_IN_TAX_EVASION_A_SURVEY_OF_ACCOUNTING_AND_NON-ACCOUNTING_BACKGROUND_EMPLOYEES/links/64e6b2a040289f7a0faeff54/INTENTION-TO-PARTICIPATE-IN-TAX-EVASION-A https://library.oum.edu.my/repository/1551/ |
| url_provider | http://library.oum.edu.my/repository/ |