The relationship between tax rate, penalty rate, tax fairness and excise duty non-compliance
The rise of indirect tax non-compliance by taxpayers became the main concern of most of the tax authorities around the globe.In Malaysia, non complaince such as smuggling and illegal trade activities by importers involving cigarettes, liquor and imported vehicles bound under Excise Act 1976 have ca...
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my.uum.repo.210552017-02-23T06:22:23Z http://repo.uum.edu.my/21055/ The relationship between tax rate, penalty rate, tax fairness and excise duty non-compliance Sinnasamy, Perabavathi Bidin, Zainol HG Finance The rise of indirect tax non-compliance by taxpayers became the main concern of most of the tax authorities around the globe.In Malaysia, non complaince such as smuggling and illegal trade activities by importers involving cigarettes, liquor and imported vehicles bound under Excise Act 1976 have caused revenue losses in monetary and non-monetary aspects.Therefore, the objective of this study is to examine the relationship of tax rate, penalty rate and tax fairness of excise duty noncompliance.This study uses the Deterrence Theory as a basis theory to investigate the phenomenon of excise duty non complaince.A total of 500 excise duty offenders throughout Malaysia responded to the survey.The model was empirically tested by using Partial Least Squares (PLS) with disproportionate stratified random sampling technique.The results indicated that the perception of tax rate and penalty rate are positively related while tax fairness is negatively related to excise duty noncompliance among importers. EDP Sciences 2017 Conference or Workshop Item PeerReviewed application/pdf en cc4_by http://repo.uum.edu.my/21055/1/shsconf_four2017%201%207iivi.pdf Sinnasamy, Perabavathi and Bidin, Zainol (2017) The relationship between tax rate, penalty rate, tax fairness and excise duty non-compliance. In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak. http://doi.org/10.1051/shsconf/20173411001 doi:10.1051/shsconf/20173411001 |
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HG Finance Sinnasamy, Perabavathi Bidin, Zainol The relationship between tax rate, penalty rate, tax fairness and excise duty non-compliance |
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The rise of indirect tax non-compliance by taxpayers became the main concern of most of the tax authorities around the globe.In Malaysia, non complaince such as smuggling and illegal trade activities by importers involving cigarettes, liquor and imported vehicles bound under
Excise Act 1976 have caused revenue losses in monetary and non-monetary aspects.Therefore, the objective of this study is to examine the
relationship of tax rate, penalty rate and tax fairness of excise duty noncompliance.This study uses the Deterrence Theory as a basis theory to investigate the phenomenon of excise duty non complaince.A total of 500 excise duty offenders throughout Malaysia responded to the survey.The model was empirically tested by using Partial Least Squares (PLS) with disproportionate stratified random sampling technique.The results
indicated that the perception of tax rate and penalty rate are positively related while tax fairness is negatively related to excise duty noncompliance among importers. |
format |
Conference or Workshop Item |
author |
Sinnasamy, Perabavathi Bidin, Zainol |
author_facet |
Sinnasamy, Perabavathi Bidin, Zainol |
author_sort |
Sinnasamy, Perabavathi |
title |
The relationship between tax rate, penalty rate, tax fairness and excise duty non-compliance |
title_short |
The relationship between tax rate, penalty rate, tax fairness and excise duty non-compliance |
title_full |
The relationship between tax rate, penalty rate, tax fairness and excise duty non-compliance |
title_fullStr |
The relationship between tax rate, penalty rate, tax fairness and excise duty non-compliance |
title_full_unstemmed |
The relationship between tax rate, penalty rate, tax fairness and excise duty non-compliance |
title_sort |
relationship between tax rate, penalty rate, tax fairness and excise duty non-compliance |
publisher |
EDP Sciences |
publishDate |
2017 |
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http://repo.uum.edu.my/21055/1/shsconf_four2017%201%207iivi.pdf http://repo.uum.edu.my/21055/ http://doi.org/10.1051/shsconf/20173411001 |
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