Vol. 9, Number 2, 2019最新文献

Effect of Tax Rates, Penalty Rate, Detection Probability, Cost of Compliance, Royalty Rates, Environmental Regulations, and Petroleum Profit Tax Compliance the Moderating Role of Trust in Government: A Conceptual Framework 税率、罚金率、发现概率、合规成本、特许权使用费、环境法规和石油利得税合规对政府信任的调节作用:一个概念框架

Vol. 9, Number 2, 2019 Pub Date : 2019-10-28 DOI: 10.32890/JBMA2019.9.2.8720

Abba Ya’u, Natrah Saad, Abdulsalam Mas'ud

{"title":"Effect of Tax Rates, Penalty Rate, Detection Probability, Cost of Compliance, Royalty Rates, Environmental Regulations, and Petroleum Profit Tax Compliance the Moderating Role of Trust in Government: A Conceptual Framework","authors":"Abba Ya’u, Natrah Saad, Abdulsalam Mas'ud","doi":"10.32890/JBMA2019.9.2.8720","DOIUrl":"https://doi.org/10.32890/JBMA2019.9.2.8720","url":null,"abstract":"The paper presents a theoretical framework on the moderating effect of trust in authority on the relationship between tax rates, penalty, detection probability, cost of compliance, royalty rates, environmental regulations, and petroleum profit tax compliance. The objective of the proposed framework is to expand the Allingham and Sandmo (1972) model of tax compliance by adding two more predictor variables relevant to the oil and gas industry (royalty rates and environmental regulations), and moderating variable (trust) to better explain the relationship. Allingham and Sandmo (1972) model received a lot of criticisms for not considering other non-human factors that can help in determining taxpayers’ compliance behavior, hence the expansion of the model to include new variables, purely non-human factors which are relevant to the industry in question. A thorough search of the following databases: Scopus database, Web of Science, Emerald, Google Scholar, among others was conducted to come up with the relevant and related literature on the subject matter. Providing empirical evidence through validation of this framework would have important implications for policymakers in host oil and gas producing countries, oil and gas operators, the deterrence theory as well as future research.","PeriodicalId":149769,"journal":{"name":"Vol. 9, Number 2, 2019","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134095305","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Measuring the Spiritual Brand Attribute of Islamic Banks 衡量伊斯兰银行的精神品牌属性

Vol. 9, Number 2, 2019 Pub Date : 2019-10-27 DOI: 10.32890/JBMA2019.9.2.8723

Siti Ngayesah Ab. Hamid, Wan Hishamudin Wan Jusoh, Suharni Maulan

引用次数: 2

Regional Expansion Policy in the Northern Sumatra Province of Indonesia: Impact on Regional Inequality 印度尼西亚北苏门答腊省的区域扩张政策:对区域不平等的影响

Vol. 9, Number 2, 2019 Pub Date : 2019-10-27 DOI: 10.32890/JBMA2019.9.2.8725

Yola Anggia, Lai Wei Sieng, Wye Chung Khain

引用次数: 0

Assessment of Potential Non-Tax Revenue in Malaysian Local Authorities 马来西亚地方政府潜在非税收入评估

Vol. 9, Number 2, 2019 Pub Date : 2019-09-18 DOI: 10.32890/JBMA2019.9.2.8722

N. Berahim, M. N. Jaafar, A. Zainudin

{"title":"Assessment of Potential Non-Tax Revenue in Malaysian Local Authorities","authors":"N. Berahim, M. N. Jaafar, A. Zainudin","doi":"10.32890/JBMA2019.9.2.8722","DOIUrl":"https://doi.org/10.32890/JBMA2019.9.2.8722","url":null,"abstract":"Non-tax revenue trends and their potential have received less attention than property tax, which is the primary source for most Malaysian local authorities (LAs). This paper highlights the examination conducted on potentials and strategies adopted by each LA investigated to maximize return from non-tax revenue. In doing this, qualitative approach using secondary data acquired from financial reports and primary data from in-depth interviews was employed. Ten LAs were selected through purposive sampling. The trend of revenue collection among the selected LAs and the strategies to improve non-tax revenue collection through thematic analysis are highlighted. The analysis of the trend of local authorities’ revenue reveals that non-tax revenue remains the second most important after the tax revenue. However, Pulau Pinang City Council (MBPP) is the only LA that records an average of non-tax revenue exceeding 50 per cent of its total internal revenue. This study has also found that the divergence among the local authorities’ non-tax revenue collection is due to the revenue improvement strategies adopted by each local authority. Therefore, eight recommendations are made to improve non-tax revenue. Though this study is limited to 10 LAs as sample, the successful optimizing strategies highlighted from the study can represent an efficient model for other LAs, in improving their non-tax collection.","PeriodicalId":149769,"journal":{"name":"Vol. 9, Number 2, 2019","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124189929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 7

Unveiling the Determinants of Work-Related Stress in the Policing Occupation 揭示警察职业中工作压力的决定因素

Vol. 9, Number 2, 2019 Pub Date : 2019-09-02 DOI: 10.32890/JBMA2019.9.2.8721

Md. Lazim Mohd. Zin, Hadziroh Ibrahim, M. Noor, Umair Ahmad

引用次数: 0

The Mediating Effect of Ethical Perception on the Relationship between Tax Service and Tax Compliance Behavior Using Baron and Kenny and Bootstrapping Method 伦理感知对纳税服务与纳税合规行为关系的中介作用——基于Baron、Kenny和Bootstrapping方法

Vol. 9, Number 2, 2019 Pub Date : 2019-08-14 DOI: 10.32890/JBMA2019.9.2.8724

Swee Kiow Tan, M. Salleh, A. Kassim

引用次数: 2