Intention to participate in tax evasion: a survey of accounting and non-accounting background employees

Noral Hidayah Alwi, and Bibi Nabi Ahmad Khan, and Zahir Osman, (2023) Intention to participate in tax evasion: a survey of accounting and non-accounting background employees. International Journal of Social Sciences, 9 (2). pp. 133-148. ISSN 2454-5899

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Official URL: https://www.researchgate.net/profile/Noral-Hidayah...

Abstract

Tax evasion is still justified by Malaysian citizens as being tolerable and acceptable, as seen by the greater number of tax evasion cases and rise in unpaid tax figures in the country. This study examines the connection between attitude, perceived behaviour control and subjective norms towards tax evasion behaviour between the accounting and non-accounting background. (Abstract by authors)

Item Type: Article
Uncontrolled Keywords: Attitude, Perceived Behavioural Control, Subjective Norm, Tax Evasion
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Faculty of Business & Management
Depositing User: Shahril Effendi Ibrahim
Date Deposited: 07 Sep 2023 03:21
Last Modified: 07 Sep 2023 03:21
URI: http://library.oum.edu.my/repository/id/eprint/1551

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