Faktor Penentu Niat Kepatuhan Cukai Jualan Tempatan

The level of local sales tax collection in Malaysia is still unsatisfactory although the sales tax collection act was gazetted in Malaysia since 1972. This phenomenon may be due to low rate of local sales tax compliance behavior among the sales tax licenses. The low rate of sales tax compliance beha...

Full description

Saved in:

Bibliographic Details
Main Author:	Shalihen, Mohd Salleh
Format:	Thesis
Language:	eng eng
Published:	2012
Subjects:	HJ Public Finance
Online Access:	https://etd.uum.edu.my/3494/1/s91350.pdf https://etd.uum.edu.my/3494/8/s91350.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uum-etd.3494
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Bidin, Zainol Hussin, Zolkafli
topic	HJ Public Finance
spellingShingle	HJ Public Finance Shalihen, Mohd Salleh Faktor Penentu Niat Kepatuhan Cukai Jualan Tempatan
description	The level of local sales tax collection in Malaysia is still unsatisfactory although the sales tax collection act was gazetted in Malaysia since 1972. This phenomenon may be due to low rate of local sales tax compliance behavior among the sales tax licenses. The low rate of sales tax compliance behavior may be due to the low rate of local sales tax compliance intention. According to theory of planned behavior, behavioral intention is the key predictor of actual behavior. Until now, local sales tax compliance intention is rarely found in the literature. Thus, this study is the first attempt to investigate the determinant factors that could influence local sales tax compliance intention in Malaysia. This study used the theory of planned behavior as the underlying theory in determining local sales tax compliance intention. Several factors, which relate to sociology, psychology and quality, were incorporated in the theory. This study employed decomposition of original variables in the theory of planned behavior. The first objective was to determine how construction of attitudes, subjective norms, and perceived behavioral control (law, enforcement, service quality, payment infrastructure and knowledge) influence local sales tax compliance intention. The second objective of this study was to determine which factors among attitudes, subjective norms, and perceived behavioral control are most likely to influence the local sales tax compliance intention . The last the objective of this study was to investigate the mediating effect of attitudes on subjective norms towards compliance intention. Data for the study were collected via survey and multiple regression analysis was run on the data collected from 338 respondents. Principle component analysis indicated that the attitude construct can be decomposed into one smaller component and subjective norms and perceived behavioral control can be decomposed into multi-dimensional components. The results of this study indicated that several factors relate to local sales tax compliance intention. The models tested were found to have a good fit when 65% of the variance (R-square) in the intention of the local sales tax compliance can be explained by the independent variables used. This shows that the model used in this study is suitable to predict the intention of the local sales tax compliance well. The independent variables found to influence compliance intention and that are attitude, prime normative believe, secondary normative believe, and ethics. The present study also found that attitude, partially mediated compliance intention. Theoretical and practical implications of these findings are also discussed.
format	Thesis
qualification_name	Ph.D.
qualification_level	Doctorate
author	Shalihen, Mohd Salleh
author_facet	Shalihen, Mohd Salleh
author_sort	Shalihen, Mohd Salleh
title	Faktor Penentu Niat Kepatuhan Cukai Jualan Tempatan
title_short	Faktor Penentu Niat Kepatuhan Cukai Jualan Tempatan
title_full	Faktor Penentu Niat Kepatuhan Cukai Jualan Tempatan
title_fullStr	Faktor Penentu Niat Kepatuhan Cukai Jualan Tempatan
title_full_unstemmed	Faktor Penentu Niat Kepatuhan Cukai Jualan Tempatan
title_sort	faktor penentu niat kepatuhan cukai jualan tempatan
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2012
url	https://etd.uum.edu.my/3494/1/s91350.pdf https://etd.uum.edu.my/3494/8/s91350.pdf
_version_	1747827586137849856
spelling	my-uum-etd.34942016-04-24T01:25:04Z Faktor Penentu Niat Kepatuhan Cukai Jualan Tempatan 2012 Shalihen, Mohd Salleh Bidin, Zainol Hussin, Zolkafli Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ Public Finance The level of local sales tax collection in Malaysia is still unsatisfactory although the sales tax collection act was gazetted in Malaysia since 1972. This phenomenon may be due to low rate of local sales tax compliance behavior among the sales tax licenses. The low rate of sales tax compliance behavior may be due to the low rate of local sales tax compliance intention. According to theory of planned behavior, behavioral intention is the key predictor of actual behavior. Until now, local sales tax compliance intention is rarely found in the literature. Thus, this study is the first attempt to investigate the determinant factors that could influence local sales tax compliance intention in Malaysia. This study used the theory of planned behavior as the underlying theory in determining local sales tax compliance intention. Several factors, which relate to sociology, psychology and quality, were incorporated in the theory. This study employed decomposition of original variables in the theory of planned behavior. The first objective was to determine how construction of attitudes, subjective norms, and perceived behavioral control (law, enforcement, service quality, payment infrastructure and knowledge) influence local sales tax compliance intention. The second objective of this study was to determine which factors among attitudes, subjective norms, and perceived behavioral control are most likely to influence the local sales tax compliance intention . The last the objective of this study was to investigate the mediating effect of attitudes on subjective norms towards compliance intention. Data for the study were collected via survey and multiple regression analysis was run on the data collected from 338 respondents. Principle component analysis indicated that the attitude construct can be decomposed into one smaller component and subjective norms and perceived behavioral control can be decomposed into multi-dimensional components. The results of this study indicated that several factors relate to local sales tax compliance intention. The models tested were found to have a good fit when 65% of the variance (R-square) in the intention of the local sales tax compliance can be explained by the independent variables used. This shows that the model used in this study is suitable to predict the intention of the local sales tax compliance well. The independent variables found to influence compliance intention and that are attitude, prime normative believe, secondary normative believe, and ethics. The present study also found that attitude, partially mediated compliance intention. Theoretical and practical implications of these findings are also discussed. 2012 Thesis https://etd.uum.edu.my/3494/ https://etd.uum.edu.my/3494/1/s91350.pdf text eng validuser https://etd.uum.edu.my/3494/8/s91350.pdf text eng public Ph.D. doctoral Universiti Utara Malaysia Ajzen, I. (1985). From intentions to actions: A theory of planned behavior. In J. Kuhi & J. Beckmann (Eds.). Action-control: From cognition to behavior, (pp. 11-39). Heidelberg: Springer. Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179-211. Ajzen, I. (2002). Construction of a standard questionnaire for the theory of planned behavior. Journal of Applied Social Psychology, 32, 1-20. Ajzen, I., & Fishbein, M. (1975).Belief, attitude, intention, and behavior: An introduction to theory and research. Reading, MA: Addison-Wesley Publishing Company. Ajzen, I., & Fishbein, M. (1980). Understanding attitudes and predicting social behavior. Englewood Cliffs, NJ: Prentice-Hall. Akta Cukai Jualan (1972). Undang-Undang Malaysia. Kuala Lumpur: MPH Publications. Aleassa, H. M. (2009). Investigating consumers' software piracy using an extended theory of reasoned action, unpublished doctoral disertation. Southern Illionis University, Carbondale. Allingham, M., & Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1, 323-338. Alm, J. (1991). A perspective on the experimental analysis of taxpayer reporting. Accounting Review, 66(3), 577-593. Alm, J., Cherry, T., Jones, M., & McKee, M. (2010).Taxpayer information assistance services and tax compliance behavior. Journal of Economic Psychology, 31(2010), 577–586 Alm, J., McClelland, G., & Schulze, W. (1999). Changing the social norm of tax compliance by voting. Kyklos, 52(2), 141-171. Alm, J., Sanchez, I., & De Juan, A. (1995). Economic and noneconomic factors in tax compliance. Kyklos, 48(1), 3-18. Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36(2), 818-860. Anton, C., Camarero, C., & Carrero, M. (2007). Analysing firms’ failures as determinants of consumer switching intentions. European Journal of Marketing, 41(1/2), 135-158. Arasli, H., Mehtap-Smadi, S., & Katircioglu, S. (2005). Customer service quality in the Greek cypriot banking industry. Managing Service Quality, 15(1), 41-56. Armstrong, J., & Overton, T. (1977). Estimating nonresponse bias in mail surveys. Journal of Marketing Research, 14(3), 396-402. Ary, D., Jacobs, L., Razavieh, A., & Sorensen, C. (2002). Introduction to research in education: Harcourt Brace, Orlando: Wadsworth Publishing Company. Athanassopoulos, A., Gounaris, S., & Stathakopoulos, V. (2001). Behavioural responses to customer satisfaction: An empirical study. European Journal of Marketing, 35(5/6), 687-707. Babbie, E. (1998).The practice of social research. Belmont, California: Wadsworth Publishing Company. Baker, E. W., Al-Gahtani, S. S., & Hubona, G. S. (2007). The effects of gender and age on new technology implementation in a developing country: Testing the theory of planned behavior (TPB). Information Technology & People, 20(4), 352-375. Bandura, A. (1977). Social learning theory. Englewood Cliffs, New Jersey: Prentice Hall. Bandura, A. (1986). Social foundations of thought and action: Englewood Cliffs, New Jersey: Prentice Hall. Baron, R., & Kenny, D. (1986). The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173- 1182. Becker, G. (1968). Crime and punishment: An economic approach. Journal of Political Economy, 76(2), 169-217. Bobek, D. D. (1997). Tax fairness: How do individuals judges fairness and what effects does it have on their behavior, unpublished doctoral disertation. University of Florida, Gainesville. Bobek, D. D., & Hatfield, R. (2003). An investigation of the theory of planned behavior and the role of moral obligation in tax compliance. Behavioral Research in Accounting, 15, 13-38. Bock, G., Zmud, R., Kim, Y., & Lee, J. (2005). Behavioral intention formation in knowledge sharing: Examining the roles of extrinsic motivators, social-psychological forces, and organizational climate. Mis Quarterly, 29(1), 87-111. Bonne, K., Vermeir, I., Bergeaud-Blackler, F., & Verbeke, W. (2007). Determinants of halal meat consumption in France. British Food Journal, 109(5), 367-386. Brosur cukai barangan dan perkhidmatan (GST) (2007). Naskah tidak diterbitkan. Kuala Lumpur: Kementerian Kewangan Malaysia. Brucks, M. (1985). The effects of product class knowledge on information search behavior. Journal of Consumer Research , 12(1), 1-16. Buchan, H. (2005). Ethical decision making in the public accounting profession: an extension of Ajzen’s theory of planned behavior. Journal of business ethics, 61(2), 165-181 Buttle, F. (1996). SERVQUAL: Review, critique, research agenda. European Journal of Marketing, 30(1), 8-32. Caruana, A. (2002). Service loyalty. European Journal of Marketing, 36(7/8), 811-828. Chakraborty, G., Srivastava, P., & Marshall, F. (2007). Are drivers of customer satisfaction different for buyers/users from different functional areas? Journal of Business & Industrial Marketing, 22(1), 20-28. Chang, M. (1998). Predicting unethical behavior: A comparison of the theory of reasoned action and the theory of planned behavior. Journal of Business Ethics, 17(16), 1825-1834. Chiou, J. (2002). The effects of attitude, subjective norm, and perceived behavioral control on consumers’ purchase intentions: The moderating effects of product knowledge and attention to social comparison information. Proceedings National Sciences Council, Republic of China, China, 9(2), 298-308. Chiu, Y., Lin, C., & Tang, L. (2005). Gender differs: Assessing a model of online purchase intentions in e-tail service. International Journal of Service Industry Management, 16(5), 416-435. Choo, H., Chung, J., & Pysarchik, D. (2004). Antecedents to new food product purchasing behavior among innovator groups in India. European Journal of Marketing, 38(5/6), 608-625. Christiansen, V. (1989). Two comments on tax evasion. Journal of Public Economics, 13(June): 389-393. Chu, P., & Wu, T. (2004). Factors influencing tax-payer information usage behavior: Test of an integrated model. The Eight Pacific-Asia Conference on Information Systems, Shanghai, China, proceedings, 34. Chua, Y. P. (2006a). Kaedah penyelidikan: Buku satu. Kuala Lumpur: McGraw-Hill. Chua, Y. P. (2006b). Kaedah penyelidikan: Buku dua. Kuala Lumpur: McGraw-Hill. Churchill, J. G. (1979). A paradigm for developing better measures of marketing constructs. Journal of Marketing Research, 16(1), 64-73. Coakes, S. (2005). SPSS: Analysis without anguish: Version 12.0 for windows. Australia: John Wiley & Sons. Coakes, S., & Steed, L. (2003). SPSS: Analysis without anguish: Version 11.0 for windows. Australia: John Wiley & Sons. Cohen, L., Manion, L., & Morrison, K. (2007). Research methods in education. New York: Routledge. Collins, J., Uhlenbruck, K., & Rodriguez, P. (2009). Why firms engage in corruption: A top management perspective. Journal of Business Ethics, 87(1), 89-108. Cook, A., & Fairweather, J. (2007). Intentions of New Zealanders to purchase lamb or beef made using nanotechnology. British Food Journal, 109(9), 675-688. Cooper, D., & Schindler, P. (2008). Business research methods. New York: McGraw-Hill. Cordano, M., & Frieze, I. (2000). Pollution reduction preferences of US environmental managers: Applying Ajzen's theory of planned behavior. Academy of Management Journal, 43(4), 627-641. Cronin Jr, J., & Taylor, S. (1992). Measuring service quality: A reexamination and extension. The Journal of Marketing, 56(3), 55-68. Dabholkar, P., & Bagozzi, R. (2002). An attitudinal model of technology based self-service: Moderating effects of consumer traits and situational factors. Journal of the Academy of Marketing Science, 30(3), 184. Dansereau, F., Yammarino, F., & Markham, S. (1995). Leadership: The multiple-level approaches. Leadership Quarterly, 6(3), 251-263. Davidshofer, C., & Murphy, K. (1998).Psychological testing: Principles and practice. Upper Saddle River, NJ: Prentice Hall. Dean, A. (2002). Service quality in call centres: Implications for customer loyalty. Managing Service Quality , 12(6), 414-423. Devos, K. (2007). Measuring and analysing deterrence in taxpayer compliance research. Journal of Australian Taxation , 10(2), 182-203. Eriksen, K., & Fallan, L. (1996). Tax knowledge and attitudes towards taxation: A report on a quasi-experiment. Journal of Economic Psychology, 17(3), 387-402. Fallan, L. (1999). Gender, exposure to tax knowledge, and attitudes towards taxation; An experimental approach. Journal of Business Ethics, 18(2), 173-184. Fazio, R., Powell, M., & Williams, C. (1989). The role of attitude accessibility in the attitude-to-behavior process. Journal of Consumer Research, 16(3), 280-288. Feld, L., & Frey, B. (2007). Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. Law & Policy, 29(1), 102-120. Fishbein, M., & Ajzen, I. (1974). Attitudes towards objects as predictors of single and multiple behavorial criteria 1. Psychological Review, 81(1), 59-74. Ghosh, D., & Crain, T. (1995). Ethical standards, attitudes toward risk, and intentional noncompliance: An experimental investigation. Journal of Business Ethics, 14(5), 353-365. Gilbert, G. (2000).Measuring internal customer satisfaction . Managing Service Quality, 10(3), 178-186. Goldstein, E. (2009). Sensation and perception. California: Wadsworth Publishing Company. Goles, T., Jayatilaka, B., George, B., Parsons, L., Chambers, V., Taylor, D., Brune, R. (2008). Softlifting: Exploring determinants of attitude. Journal of business ethics, 77(4), 481-499. Hair, J., Black, W., Babin, B., Anderson, R., & Tatham, R. (2006). Multivariate data analysis (6 ed.). Upper Saddle River, NJ: Prentice Hall. Hajah Mustafa, H. (1996). An evaluation of the Malaysian tax administrative system and taxpayers perceptions towards assessment systems, tax law fairness, and tax law complexity , unpublished doctoral disertation. Universiti Utara Malaysia. Hanno, D., & Violette, G. (1996). An analysis of moral and social influences on taxpayer behavior. Behavioral Research in Accounting, 8, 57-75. Henderson, B. C., & Kaplan, S. (2005). An examination of the role of ethics in tax compliance decisions. Journal of the American Taxation Association, 27, 39-72. Ho, D., & Wong, B. (2006). Exploratory study of personal tax ethics in Hong Kong. The Inernational Tax Journal, 32, 31-43. Holloway, A., & Watson, H. (2002). Role of self-efficacy and behaviour change. International Journal of Nursing Practice, 8(2), 106-115. Isaac, S., & Michael, W. (1984). Handbook in research and evaluation (4 ed.). San Diego, California: Edits Publishers. Ismail, I., Haron, H., Ibrahim, D., & Isa, S. (2006). Service quality, client satisfaction and loyalty towards audit firms. Managerial Auditing Journal, 21(7), 738-756. Jabatan Kastam Diraja Malaysia. (2011). Laporan tahunan 2010. Kuala Lumpur: Percetakan Nasional Malaysia Berhad. Jabatan Kastam Diraja Malaysia. (2011). Laporan tahunan 2009. Kuala Lumpur: Percetakan Nasional Malaysia Berhad. Jackson, B., & Milliron, V. (1986). Tax compliance research: Findings, problems and prospects. Journal of Accounting Literature, 5, 125-165. Jones, M., Mothersbaugh, D., & Beatty, S. (2003). The effects of locational convenience on customer repurchase intentions across service types. Journal of Services Marketing, 17(7), 701-712. Kahneman, D., & Tversky, A. (1979). Prospect theory: An analysis of decision under risk. Journal of Econometric Society, 47(2), 263-292. Kamil, M. I. (2002). Gelagat kepatuhan zakat pendapatan pengajian di Malaysia, unpublished doctoral disertation. Universiti Utara Malaysia. Kamil, M. I., Zainol Bidin, Ayoib Che Ahmad, Nor Shaipah A. Wahab, Nor Afza Amran, & Haslinda Hassan. (2006). Gelagat kepatuhan zakat pendapatan penggajian di Malaysia, unpublished technical report, Universiti Utara Malaysia. Kaplan, S., Newberry, K., & Reckers, P. (1997). The effect of moral reasoning and educational communications on tax evasion intentions. Journal of the American Taxation Association, 19(2), 38-54. Kaplan, S., & Reckers, P. (1985). A study of tax evasion judgments. National Tax Journal, 38(1), 97–102. Karjaluoto, H., Mattila, M., & Pento, T. (2002). Factors underlying attitude formation towards online banking in Finland. The International Journal of Bank Marketing, 3, 261-272. Kerlinger, F., & Lee, H. (2000). Foundations of behavioral research. Fort Worth: Harcourt Brace College. Kementerian Kewangan Malaysia. (2011). Laporan ekonomi Malaysia tahun 2010. Kuala Lumpur: Percetakan Nasional Malaysia Berhad. Kidwell, B., & Jewell, R. (2003). An examination of perceived behavioral control: Internal and external influences on intention. Psychology and Marketing, 20(7), 625-642. Kraft, P., Rise, J., Sutton, S., & Roysamb, E. (2005). Perceived difficulty in the theory of planned behaviour: Perceived behavioural control or affective attitude? British Journal of Social Psychology, 44(3), 479-496. Lahaut, V., Jansen, H., Van de Mheen, D., & Garretsen, H. (2002). Nonresponse bias in a sample survey on alcohol consumption. Alcohol and Alcoholism, 37(3), 256-260. Laporan akaun belum terima tahun 2010. Naskah tidak diterbitkan. Kuala Lumpur: Jabatan Kastam Diraja Malaysia. Laporan akaun belum terima tahun 2009. Naskah tidak diterbitkan. Kuala Lumpur: Jabatan Kastam Diraja Malaysia. Laporan pungutan hasil tahun 2010. Naskah tidak diterbitkan . Kuala Lumpur: Jabatan Kastam Diraja Malaysia. Lee, H., Lee, Y., & Yoo, D. (2000). The determinants of perceived service quality and its relationship with satisfaction. Journal of Services Marketing, 14(3), 217-231. Lembaga Hasil Dalam Negeri. (2010). Laporan tahunan 2009. Kuala Lumpur: Percetakan Nasional Malaysia Berhad. Lewin, J., & Johnston, W. (2008). The impact of supplier downsizing on performance, satisfaction over time, and repurchase intentions. Journal of Business & Industrial Marketing, 23(4), 249-255. Lignier, P. (2010). The managerial benefits of tax compliance: perception by small business taxpayers. eJournal of Tax Research, 7(2), 106-133. Lindner, J., Murphy, T., & Briers, G. (2001). Handling nonresponse in social science research. Journal of Agricultural Education, 42(4), 43-53. Lin, L., & Chen, C. (2006). The influence of the country-of-origin image, product knowledge and product involvement on consumer purchase decisions: An empirical study of insurance and catering services in Taiwan. Journal of Consumer Marketing, 23(5), 248-265. Malik, O.F., Waheed, A., & Malik, K.U.R. (2010). The mediating effects of job satisfaction on role stressors and affective commitment. International Journal of Business and Management, 5(11), 223-235. Mano, H. (1994). Risk-taking, framing effects, and affect. Organizational Behavior and Human Decision Processes, 57(1),38-58. Marshall, R., Smith, M. and Armstrong, R.W. (2006). The impact of audit risk, materiality and severity on ethical decision making: An analysis of the perceptions of tax agents in Australia. Managerial Auditing Journal, 21(5), 497-519. Matteson, M., Ivancevich, J., & Smith, S. (1984). Relation of Type A behavior to performance and satisfaction among sales personnel. Journal of Vocational Behavior, 25(2), 203- 214. McGee, R. (2008).Jewish views on the ethics of tax evasion. Journal of Business ethics, 77, 145-148. McGee, R., Ho, S., & Li, A. (2008). A comparative study on perceived ethics of tax evasion: Hong Kong vs the United States. Journal of Business Ethics, 77(2), 147-158. Mohd Rizal, P. (2005). Taxpayers knowledge: A descriptive evidence on demographic factors in Malaysia. Jurnal Akuntansi dan Keuangan, 7(1), 11-21. Montalvo, C. (2006). What triggers change and innovation? Technovation, 26(3), 312-323. Morrison, D. (1979).Purchase intention and purchase behavior . Journal of Marketing, 43(1), 65-74. Moschis, G., & Churchill Jr, G. (1978). Consumer socialization: A theoretical and empirical analysis. Journal of Marketing Research, 15(4), 599-609. Muhamad Jantan, & Ramayah, T. (2007). Research method and statistical analysis for Ph. D. candidates (INTAN). Penang: Universiti Sains Malaysia. Murphy, K. (2005). Regulating more effectively: The relationship between procedural justice, legitimacy, and tax non-compliance. Journal of Law and Society, 32(4), 562- 589. Nor Aziah, M. (2004). Land tax administration and compliance attitude in Malaysia, unpublished doctoral disertation. University of Notingham, United Kingdom. Norsiah, A. M. (2004). Sikap terhadap cukai dari perspektif gender. Akademika, 65, 125-135. Oskamp, S. (1991). Attitudes and opinions (2nd ed.). Englewood Cliffs: Prentice Hall. Park, H., & Blenkinsopp, J. (2009). Whistleblowing as planned behavior: A survey of South Korean police officers. Journal of Business Ethics, 85(4), 545-556. Paternoster, R., L. Saltzman, G. Waldo and T. Chiricos. (1983). Perceived risk and social control: Do sanctions really deter? Law and Society Review, 17(3), 455-479. Pavlou, P., & Chai, L. (2002). What drives electronic commerce across cultures? Across-cultural empirical investigation of the theory of planned behavior. Journal of Electronic and Commerce Residence, 3(4), 240-253. Peraturan-peraturan Cukai Jualan. (1972). Undang-Undang Malaysia. Kuala Lumpur: MPH Publications. Perintah cukai jualan 1997 (kadar-kadar cukai) (pindaan 2008). Naskah tidak diterbitkan. Kuala Lumpur: Jabatan Kastam Diraja Malaysia. Perintah tetap cukai dalaman (cukai jualan). (2001). Naskah tidak diterbitkan. Kuala Lumpur: Jabatan Kastam Diraja Malaysia. Poddar, S., & English, M. (1997). Taxation of financial services under a value-added tax: Applying the cash-flow approach. National Tax Journal, 50, 89-112. Powpaka, S. (2002). Factors affecting managers' decision to bribe: An empirical investigation. Journal of Business Ethics, 40(3), 227-246. Ram Al Jaffri, S. (2010).Gelagat kepatuhan zakat perniagaan di negeri Kedah Darul Aman, unpublished doctoral disertation. Universiti Utara Malaysia. Ramayah, T. (2007). Developing and testing moderators and mediators in management research for Ph.D. candidates (INTAN). Penang: Universiti Sains Malaysia. Reckers, P., Sanders, D., & Roark, S. (1994). The influence of ethical attitudes on taxpayer compliance. National Tax Journal, 47, 825-825. Rekod pelesen cukai jualan tempatan 2010. Naskah tidak diterbitkan. Kuala Lumpur: Jabatan Kastam Diraja Malaysia. Robbins, S. P. (1998). Organizational behavior: Concepts, controversies and application. New Jersey: Prentice Hall. Robbins, S. P., & DeCenzo, D. (2004). Fundamentals of management: essential concepts and applications. New Jersey: Upper Saddle River. Ross, L., Kohler, C., Grimley, D., & Anderson-Lewis, C. (2007). The theory of reasoned action and intention to seek cancer information. American Journal of Health Behavior, 31(2), 123-134. Rossi, C., de Matos, C., & Ituassu, C. (2007). Consumer attitudes toward counterfeits: A review and extension. Journal of Consumer Marketing, 24(1), 36-47. Salisbury, W., Pearson, R., Pearson, A., & Miller, D. (2001). Perceived security and world wide web purchase intention. Industrial Management and Data Systems, 101(3), 165-176. Schisler, D. (1995). Equity, aggressiveness, consensus: A comparison of taxpayers and tax preparers. Accounting Horizons, 9, 76-87. Schmitt, N., Klimoski, R., Ferris, G., & Rowland, K. (1991). Research methods in human resources management. Cincinnati: South-Western Publishing Company. Sekaran, U. (2003). Research methods for busines : A skill building approach (4 ed.). New York: John Wiley & Sons. Shafer, W., & Simmons, R. (2005). Social responsibility, Machiavellianism and tax avoidance: A study of Hong Kong tax professionals. Accounting, Auditing & Accountability Journal, 21(5), 695-720. Shahanjarini, A., Rashidian, A., Majdzadeh, R., Omidvar, N., & Shojaeezadeh, D. (2010). The role of sociocognitive mediators in the beliefs-intentions relationship: Snacking behavior. Social Behavior and Personality: An International Journal, 38(5), 711-720. Shim, S., Eastlick, M., Lotz, S., & Warrington, P. (2001). An online prepurchase intentions model: The role of intention to search. Journal of Retailing, 77(3), 397-416. Shimp, T., & Kavas, A. (1984). The theory of reasoned action applied to coupon usage. Journal of Consumer Research , 11, 795-809. Silver, D. (1995). Tax compliance and taxpayer attitude. National Public Accountant, 40(11), 32–34. Suazo, M. M. (2009). The mediating role of psychological contract violation on the relations between psychological contract breach and workrelated attitudes and behaviors. Journal of Managerial Psychology, 24(2), 136-160. Sutinen, J., & Kuperan, K. (1999). A socio-economic theory of regulatory compliance. Economics, 26(1/2), 3. Syed, A., & Kalirajan, K. (2000). Benchmarking tax compliance efficiency (risk) at the business entity level. An International Journal Vol, 7(3), 206-222. Syed, S. A., & Nazura, M. S. (2011). Applying the theory of planned behavior (TPB) in hallal food purchasing. International Journal of Commerce and Management, 21(1), 8-20. Tarkiainen, A., & Sundqvist, S. (2005). Subjective norms, attitudes and intentions of Finnish consumers in buying organic food. British Food Journal, 107(11), 808-822. Taylor, S., & Todd, P. (1995). Understanding information technology usage: A test of competing models. Information Systems Research, 6(2), 144-176. Thompson, N., & Thompson, K. (1996). Reasoned action theory: An application to alcohol-free beer. Journal of Marketing Practice: Applied Marketing Science, 2(2), 35-48. Torgler, B. (2003a). Tax morale, rule-governed behaviour and trust. Constitutional Political Economy, 14(2), 119-140. Torgler, B. (2003b). Tax morale: Theory and empirical analysis of tax compliance, unpublished doctoral dissertation. Universität Basel zur Erlangung der Würde eines Doktors der Staatswissenschaften. Torgler, B. (2008). What do we know about tax fraud? An overview of recent developments. Social Research: An International Quarterly, 75(4), 1239-1270. Torgler, B., & Schneider, F. (2007). What shapes attitudes toward paying taxes? Evidence from multicultural European countries. Social Science Quarterly, 88(2), 443-470. Trafimow, D., Sheeran, P., Conner, M., & Finlay, K. (2002). Evidence that perceived behavioural control is a multidimensional construct: Perceived control and perceived difficulty. British Journal of Social Psychology, 41(1), 101-121. Trivedi, V., Shehata, M., & Mestelman, S. (2005).Attitudes, incentives, and tax compliance. Canadian Tax Journal, 53(1) , 29-61. Ullmann, R., & Watrin, C. (2008). Comparing direct and indirect taxation: The influence of framing on tax compliance. European Journal of Comparative Economics, 5(1) , 23-56. Verboon, P., & Van Dijke, M. (2007). A self-interest analysis of justice and tax compliance: How distributive justice moderates the effect of outcome favorability. Journal of Economic Psychology, 28(6), 704-727. Wartick, M. (1994). Legislative justification and the perceived fairness of tax law changes: A referent cognitions theory approach. The Journal of the American Taxation Association, 16(2), 106-123. Wated, G., & Sanchez, J. (2005). The effects of attitudes, subjective norms, attributions, and individualism–collectivism on managers’ responses to bribery in organizations: Evidence from a developing nation. Journal of Business Ethics, 61(2), 111-127. Weilenmann, A., & Larsson, C. (2000). Collaborative use of mobile telephones: A field study of Swedish teenagers. Proceedings of NordChi 2000 (Stockholm, Sweeden). Wenzel, M. (2007). The multiplicity of taxpayer identities and their implications for tax ethics. Law & Policy, 29(1), 31-50. Wikipedia (n.d.). Goods and service tax (Singapore). Retrieved April 7, 2009 from www.gst.gov.sg. Wilson, B. (2008). Predicting intended unethical behavior of business students. The Journal of Education for Business, 83(4), 187-195. Witte, A., & Woodbury, D. (1985). The effect of tax laws and tax administration on tax compliance: The case of the US individual income tax. National Tax Journal, 38(1), 1-13. Wong, A., & Sohal, A. (2002). Customers' perspectives on service quality and relationship quality in retail encounters. Managing Service Quality, 12(6), 424-433. Yap, K., & Sweeney, J. (2007). Zone-of-tolerance moderates the service quality-outcome relationship. Journal of Services Marketing, 21(2), 137-148. Zainol, B. (2008). Faktor-faktor penentu niat gelagat kepatuhan zakat pendapatan gaji, unpublished doctoral disertation. Universiti Utara Malaysia. Zainol, B., Kamil, M. I., & Faridahwati, M. S. (2009). Predicting compliance intention on zakah on employment income in Malaysia: An application of reasoned action theory. Jurnal Pengurusan, 28, 85-102. Zeithaml, V., Bitner, M., & Gremler, D. (1996). Services marketing. New York: McGraw-Hill. Zeithaml, V., Bitner, M., & Gremler, D. (2006). Services marketing: integrating customer focus across the firm. New York: McGraw-Hill Zeithaml, V., Parasuraman, A., & Berry, L. (1988). SERVQUAL: A multipleitem scale for measuring consumer perceptions of service quality. Journal of Retailing, 64(1) , 12-40.

Faktor Penentu Niat Kepatuhan Cukai Jualan Tempatan

Similar Items