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

• 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
• Institution: Universiti Teknologi Mara

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...