The Impact of Taxpayer Perception on Tax Compliance moderated by adoption of e-tax system
Keywords:
Taxpayer Perception, Fairness Perception, Tax Knowledge, Tax Complexity, Adoption of E-Tax System, Tax ComplianceAbstract
The underlying study focuses on investigating that if the impact of taxpayer perceptions have on tax compliance with moderating impact of adopting of e-tax system in Pakistan where Fairness perception, tax knowledge and tax complexity are taken as Independent variables, implementation of e-tax system as a moderating variable and tax compliance as dependent variable. Following a deductive approach, this research study has collected data through self-administered questionnaire from a sample of 163 subjects selected on the basis of convenience sampling technique. The data were analyzed through SPSS and multiple regression technique has been applied on the data. The outcomes suggest that fairness perceptions and tax compliance have direct relationship. The findings of the study suggest that the moderation relationship between the variable named adoption of e-tax system and tax perceptions and tax compliance is insignificant. Besides this, tax knowledge and tax complexity does not have a significant positive impact on tax compliance in Pakistan.
References
REFERENCES
Alghamdi, A., & Rahim, M. (2016). Development of a measurement scale for user satisfaction with e-tax systems in Australia. In Transactions on Large-Scale Data-and Knowledge-Centered Systems XXVII (pp. 64-83). Springer, Berlin, Heidelberg.
Alm, J., Bloomquist, K. M., & McKee, M. (2015). On the external validity of laboratory tax compliance experiments. Economic Inquiry, 53(2), 1170-1186.
Arifin, J., Yazid, A. S., & Hussin, M. R. (2014). Demand of family takaful in Malaysia: critical determinant factors examined. International Review of Management and Business Research, 3(2), 982-992.
Ayers, B. C., Seidman, J. K., & Towery, E. (2017). Taxpayer behavior under audit certainty. Available at SSRN 2609134.
Barati, A., & Bakhshayesh, S. (2015). Electronic tax system and the facing challenges (Case Study: Kermanshah Province Tax Payers). Indian Journal of Fundamental and Applied Life Sciences, 5(S1), 480-497.
Bhuasiri, W., Zo, H., Lee, H., & Ciganek, A. P. (2016). User Acceptance of e-government Services: Examining an e-tax Filing and Payment System in Thailand. Information Technology for Development, 22(4), 672-695.
Borrego, A. C., Loo, E. C., Mota Lopes, C. M., & Ferreira, C. M. S. (2015). Tax professionals' perception of tax system complexity: some preliminary empirical evidence from Portugal. eJTR, 13, 338.
Casal, S., Kogler, C., Mittone, L., & Kirchler, E. (2016). Tax compliance depends on voice of taxpayers. Journal of Economic Psychology, 56, 141-150.
Castro, L., & Scartascini, C. (2015). Tax compliance and enforcement in the pampas evidence from a field experiment. Journal of Economic Behavior & Organization, 116, 65-82.
Coolenâ€Maturi, T. (2013). Islamic insurance (takaful): demand and supply in the UK. International Journal of Islamic and Middle Eastern Finance and Management, 6(2), 87-104.
Damayanti, T. W., Sutrisno, T., Subekti, I., & Baridwan, Z. (2015). The role of taxpayer’s perception of the government and society to improve tax compliance. Accounting and Finance Research, 4(1), 180.
Deyganto, K. O. (2018). Factors Influencing Taxpayers' Voluntary Compliance Attitude with Tax System: Evidence from Gedeo Zone of Southern Ethiopia. Universal Journal of Accounting and Finance, 6(3), 92-107.
Durbin, J.; Watson, G. S. (1950). "Testing for Serial Correlation in Least Squares Regression, I". Biometrika. 37 (3–4): 409–428
Durbin, J.; Watson, G. S. (1951). "Testing for Serial Correlation in Least Squares Regression, II". Biometrika. 38 (1–2): 159–179
Dwenger, N., Kleven, H., Rasul, I., & Rincke, J. (2016). Extrinsic and intrinsic motivations for tax compliance: Evidence from a field experiment in Germany. American Economic Journal: Economic Policy, 8(3), 203-32.
Fauziati, P., Minovia, A. F., Muslim, R. Y., & Nasrah, R. (2016). The impact of tax knowledge on tax compliance case study in kota padang, Indonesia. Journal of Advanced Research in Business and Management Studies, 2(1), 22-30.
Field, A.P. (2009). Discovering statistics using SPSS: and sex and drugs and rock ‘n’ roll (3rd edition). London:Sage.
Gubar, E., Kumacheva, S., Zhitkova, E., & Kurnosykh, Z. (2017). Evolutionary behavior of taxpayers in the model of information dissemination. In 2017 Constructive Nonsmooth Analysis and Related Topics, (pp. 1-4). IEEE.
Hallsworth, M., List, J. A., Metcalfe, R. D., & Vlaev, I. (2017). The behavioralist as tax collector: Using natural field experiments to enhance tax compliance. Journal of public economics, 148, 14-31.
Hammouri, Q., & Abu-Shanab, E. (2017). Exploring the factors influencing employees' satisfaction toward e-tax systems. International Journal of Public Sector Performance Management, 3(2), 169-190.
Hayes, A. F. (2013). An index and simple test of moderated mediation. Working paper.
Kline, R. (2005). Principles and practices of structural equation modeling (2n ed.). New York: Guilford Press.
Kogler, C., Muehlbacher, S., & Kirchler, E. (2015). Testing the “slippery slope framework†among self-employed taxpayers. Economics of Governance, 16(2), 125-142.
Mitu, N. E. (2016). Taxpayer behaviour: typologies and influence factors. Revista de Științe Politice. Revue des Sciences Politiques, (49), 77-87.
Mohammed, F., & Dabor, A. O. (2016). Fairness Perception and Compliance Behaviour of Salaried Taxpayers in Nigeria. Kuwait Chapter of Arabian Journal of Business and Management Review, 33(2592), 1-15.
Mukhlis, I., Utomo, S. H., & Soesetio, Y. (2015). The role of taxation education on taxation knowledge and its effect on tax fairness as well as tax compliance on handicraft SMEs sectors in Indonesia. international Journal of financial research, 6(4), 161-169.
Night, S., & Bananuka, J. (2019). The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance. Journal of Economics, Finance and Administrative Science.
Oladipupo, A. O., & Obazee, U. (2016). Tax knowledge, penalties and tax compliance in small and medium scale enterprises in Nigeria. IBusiness, 8(1), 1-9.
Olaoye, C. O., Ayeni-Agbaje, A. R., & Alaran-Ajewole, A. P. (2017). Tax information, administration and knowledge on tax payers’ compliance of block moulding firms in Ekiti State. Journal of Finance and Accounting, 5(4), 131-138.
Ortega, D., Ronconi, L., & Sanguinetti, P. (2016). Reciprocity and willingness to pay taxes: evidence from a survey experiment in Latin America. EconomÃa, 16(2), 55-87.
Purnamasari, D., & Sudaryo, Y. (2018). The Effect of Knowledge Taxpayer, Moral Taypayer and Tax Sanctions on Taxpayers Compulsory. International Journal of Trade, Economics and Finance, 9(5).
Rosid, A., Evans, C., & Tran-Nam, B. (2018). Tax Non-Compliance and Perceptions of Corruption: Policy Implications for Developing Countries. Bulletin of Indonesian Economic Studies, 54(1), 25-60.
Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers’ view. Procedia-Social and Behavioral Sciences, 109, 1069-1075.
Saunders, M., Lewis, P., & Thornhill, A. (2009). Research Methods for Business Students 5th edition. Rotolito Lombarda, Italy
Sekaran, U. (2003). Research Methods for Business a Skilling-Building Approach Fourth Edition. New York: Jhon Wiley and Sons.
Sondakh, J. J. (2017). Behavioral intention to use e-tax service system: An application of technology acceptance model.
Soneka, P. N., & Phiri, J. (2019). A Model for Improving E-Tax Systems Adoption in Rural Zambia Based on the TAM Model. Open Journal of Business and Management, 7(2), 908-918.
Ulph, D. T. (2015). Measuring tax complexity. Kluwer Law International.
Vaillancourt, F., Roy, M., & Lammam, C. (2015). Measuring tax complexity in Canada. Fraser Research Bulletin, 1-10.
Yong, T. W., Chong, L. M., Looi, P. W. K., See, J. H., & Yew, S. Y. (2015). Determinants of demand on life insurance in Perak. Comparison between rural and urban areas (Doctoral dissertation, UTAR).
Downloads
Published
Issue
Section
License
Submission of an original manuscript to the Journal will be taken to mean that it represents original work not previously published, that it is not being considered elsewhere for publication. And if accepted for publication, it will be published in print and online and it will not be published elsewhere.
The journal main policy reflects in its stance that the publication of scholarly research is exclusively meant to disseminate knowledge and not-for-purposes.
Copyright Statment
Sarhad Journal of Management Sciences is published by Sarhad University of Science and Information Technology Peshawar. This copyright statement entails that all contents (including text, tables, graphs, images, or any materials that is part and parcel of a research article submitted to the journal) belong to/ property of the person who owned it prior to submission this journal. Publication of the submitted article will not affect the ownership of copyright of the subject materials. SJMS and its users benefit from a general licence over all content submitted under a Creative Commons CC-BY licence over all content. However, content which is not part of the submitted article, is the property of SJMS. In a nutshell, the combination of all content on the SJMS website, the look and feel of the website, is the property of Sarhad University of Science and Information Technology Peshawar.
As an author or contributor, you grant permission to others to reproduce your articles, including any graphics and third-party materials supplied by you, in accordance with the SJMS Terms and Conditions. The licence granted to third parties over all contents of each article, including third-party elements, is a Creative Commons Attribution ("CC BY") licence. The current version is CC-BY, version 4.0 (http://creativecommons.org/licenses/by/4.0/), and the licence will automatically be updated as and when updated by the Creative Commons organisation.
You may include a requirement to reproduce copyright notices but you may not restrict the right to reproduce the entire article, including third-party graphics. This means that you must obtain any necessary third-party consents and permissions to reproduce third-party materials in your articles submitted to SJMS.
Copyright Statement updated September 13, 2022.