A conceptual framework of tax compliance intention among individuals in Gig economy
This paper aims to utilise a conceptual framework of theory of reasoned action (TRA) that can be used to analyse and discuss factors influencing tax compliance intention of individuals in digital (gig) economy in Malaysia. Gig economy is a term used to refer to an economy activity based on the use o...
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| Format: | Proceedings |
| Language: | en en |
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Faculty of Business, Economics and Accountancy
2021
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| Online Access: | https://eprints.ums.edu.my/id/eprint/32253/1/A%20conceptual%20framework%20of%20tax%20compliance%20intention%20among%20individuals%20in%20Gig%20economy.ABSTRACT.pdf https://eprints.ums.edu.my/id/eprint/32253/2/A%20CONCEPTUAL%20FRAMEWORK%20OF%20TAX%20COMPLIANCE%20INTENTION%20AMONG%20INDIVIDUALS%20IN%20GIG%20ECONOMY.pdf https://eprints.ums.edu.my/id/eprint/32253/ https://www.ums.edu.my/fpep/en/seminar-and-conference/seminar-on-business-and-management-sbm/sbm-2021 |
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| author | Mohaneswari Renganathan Junainah Jaidi |
| author_facet | Mohaneswari Renganathan Junainah Jaidi |
| author_sort | Mohaneswari Renganathan |
| building | UMS Library |
| collection | Institutional Repository |
| content_provider | Universiti Malaysia Sabah |
| content_source | UMS Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | This paper aims to utilise a conceptual framework of theory of reasoned action (TRA) that can be used to analyse and discuss factors influencing tax compliance intention of individuals in digital (gig) economy in Malaysia. Gig economy is a term used to refer to an economy activity based on the use of digital technology. TRA asserts the components to behaviour: attitude and subjective norms. Based on the components, the determinants are developed to study tax compliance intention: taxpayer morale and trust in government. The paper provides new insights on tax compliance studies by introducing the concept of digital business that is increasingly becoming a popular segment of the economy, especially among the younger generation. This would be useful for the government to establish a clear tax framework in promoting digital economy to broaden the tax base for the government. |
| format | Proceedings |
| id | my.ums.eprints-32253 |
| institution | Universiti Malaysia Sabah |
| language | en en |
| publishDate | 2021 |
| publisher | Faculty of Business, Economics and Accountancy |
| record_format | eprints |
| spelling | my.ums.eprints-322532022-04-18T00:26:14Z https://eprints.ums.edu.my/id/eprint/32253/ A conceptual framework of tax compliance intention among individuals in Gig economy Mohaneswari Renganathan Junainah Jaidi HB1-3840 Economic theory. Demography T1-995 Technology (General) This paper aims to utilise a conceptual framework of theory of reasoned action (TRA) that can be used to analyse and discuss factors influencing tax compliance intention of individuals in digital (gig) economy in Malaysia. Gig economy is a term used to refer to an economy activity based on the use of digital technology. TRA asserts the components to behaviour: attitude and subjective norms. Based on the components, the determinants are developed to study tax compliance intention: taxpayer morale and trust in government. The paper provides new insights on tax compliance studies by introducing the concept of digital business that is increasingly becoming a popular segment of the economy, especially among the younger generation. This would be useful for the government to establish a clear tax framework in promoting digital economy to broaden the tax base for the government. Faculty of Business, Economics and Accountancy 2021-12-20 Proceedings PeerReviewed text en https://eprints.ums.edu.my/id/eprint/32253/1/A%20conceptual%20framework%20of%20tax%20compliance%20intention%20among%20individuals%20in%20Gig%20economy.ABSTRACT.pdf text en https://eprints.ums.edu.my/id/eprint/32253/2/A%20CONCEPTUAL%20FRAMEWORK%20OF%20TAX%20COMPLIANCE%20INTENTION%20AMONG%20INDIVIDUALS%20IN%20GIG%20ECONOMY.pdf Mohaneswari Renganathan and Junainah Jaidi (2021) A conceptual framework of tax compliance intention among individuals in Gig economy. https://www.ums.edu.my/fpep/en/seminar-and-conference/seminar-on-business-and-management-sbm/sbm-2021 |
| spellingShingle | HB1-3840 Economic theory. Demography T1-995 Technology (General) Mohaneswari Renganathan Junainah Jaidi A conceptual framework of tax compliance intention among individuals in Gig economy |
| title | A conceptual framework of tax compliance intention among individuals in Gig economy |
| title_full | A conceptual framework of tax compliance intention among individuals in Gig economy |
| title_fullStr | A conceptual framework of tax compliance intention among individuals in Gig economy |
| title_full_unstemmed | A conceptual framework of tax compliance intention among individuals in Gig economy |
| title_short | A conceptual framework of tax compliance intention among individuals in Gig economy |
| title_sort | conceptual framework of tax compliance intention among individuals in gig economy |
| topic | HB1-3840 Economic theory. Demography T1-995 Technology (General) |
| url | https://eprints.ums.edu.my/id/eprint/32253/1/A%20conceptual%20framework%20of%20tax%20compliance%20intention%20among%20individuals%20in%20Gig%20economy.ABSTRACT.pdf https://eprints.ums.edu.my/id/eprint/32253/2/A%20CONCEPTUAL%20FRAMEWORK%20OF%20TAX%20COMPLIANCE%20INTENTION%20AMONG%20INDIVIDUALS%20IN%20GIG%20ECONOMY.pdf https://eprints.ums.edu.my/id/eprint/32253/ https://www.ums.edu.my/fpep/en/seminar-and-conference/seminar-on-business-and-management-sbm/sbm-2021 |
| url_provider | http://eprints.ums.edu.my/ |