文章基本信息

标题：Factors Influencing Intention to Participate in Tax Evasion Individual Perspectives
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作者：Amira Izzatie Ishak ; Mazurina Mohd Ali
期刊名称：Universal Journal of Accounting and Finance
印刷版ISSN：2331-9712
电子版ISSN：2331-9720
出版年度：2020
卷号：8
期号：4
页码：103-114
DOI：10.13189/ujaf.2020.080403
语种：English
出版社：Horizon Research Publishing
摘要：The study aims to examine the determinants that influence participation in tax evasion by individuals. This study uses religiosity and perception towards the government elected in the previous general election (GE14) as factors that may influence the individual's behaviour to participate in tax evasion. This study collected data from primary sources using 500 questionnaires distributed manually as well as questionnaires distributed through a google form. The respondents of this study are individuals in Shah Alam, Malaysia. By using regression analysis, this study finds that religiosity and perception towards government have a significant influence on tax evasion. The implication of these results is that the government may design policies to prevent tax evasion from any religions or belief and provide a better solution to encourage the taxpayers to obey and support the government's decisions.
关键词：Government;Individual;Perception;Religiosity;Tax Evasion