文章基本信息

标题：An Investigation of the Relationship Among Machiavellianism, Ethical Beliefs and Tax Compliance Behaviour: A Preliminary Study on Selected Individual Taxpayers in Malaysia
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作者：Afidah Sapari ; Siti Anis Nadia ; Vani Tanggamani 等
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2020
卷号：10
期号：12
页码：838-858
DOI：10.6007/IJARBSS/v10-i12/8374
语种：English
出版社：Human Resource Management Academic Research Society
摘要：Taxpayer compliance has always been of great importance to the revenue authorities. To comprehend and understand the complex issue surrounding compliance behaviour and its inherent moral dilemmas, taxpayer ethics needs to be understood. Prior literature showed that tax researchers are increasingly seeking to include ethics as one of the variables in the study of tax compliance behaviour. However there are different schools of thought as to whether general ethical beliefs or the specific tax ethical belief is more appropriate to the tax moral dilemma. The present study fills the gap from the literature through investigating both the effect of general ethical value (Machiavellianism) and tax ethical value towards tax compliance behaviour. A set of questionnaire was distributed to taxpayers in some public and private organizations. These preliminary findings reveal that Machiavellian respondents judged underreporting income as less unethical than Nonmachivellian respondents. Respondents who chose not to report (not comply) their income were less ethical. Results showed that there is a significant relationship between Machiavellianism and compliance behaviour. However it appears that there is no significant relationship between tax ethical beliefs and compliance behaviour.