Determinants of tax non-compliance behaviour of Yemeni SMEs : a moderating role of Islamic religious perspective

Tax non-compliance behaviour has been addressed as a continuous serious concern globally. However, empirical research on tax non-compliance in Yemen is still scarce. The major purpose of this study was to investigate the issue of income tax non-compliance behaviour in Yemeni SMEs from two theoretica...

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Main Author:	Al-Ttaffi, Lutfi Hassen Ali
Format:	Thesis
Language:	eng eng
Published:	2017
Subjects:	HD60 Small Business.
Online Access:	https://etd.uum.edu.my/7605/1/s900007_01.pdf https://etd.uum.edu.my/7605/2/s900007_02.pdf
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id	my-uum-etd.7605
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abdul-Jabbar, Hijattulah
topic	HD60 Small Business. HD60 Small Business.
spellingShingle	HD60 Small Business. HD60 Small Business. Al-Ttaffi, Lutfi Hassen Ali Determinants of tax non-compliance behaviour of Yemeni SMEs : a moderating role of Islamic religious perspective
description	Tax non-compliance behaviour has been addressed as a continuous serious concern globally. However, empirical research on tax non-compliance in Yemen is still scarce. The major purpose of this study was to investigate the issue of income tax non-compliance behaviour in Yemeni SMEs from two theoretical perspectives, namely social psychology and economy. It aimed to empirically investigate the influence of the Islamic religious perspective, geopolitical differences, tax service quality, public governance quality, tax rate and penalties on taxpayers’ behaviour. As a new contribution to tax non-compliance knowledge, the moderating effect of Islamic religious perspective on the relationship between tax non-compliance behaviour and its determinants was also examined. Data was collected using the survey method, whereby a total of 500 questionnaires yielded a 66% response rate. Hierarchical regression analysis was employed to test the hypotheses. The findings show that Islamic religious perspective and geopolitical differences have significant influences on taxpayers’ behaviour. The results also indicate that tax service quality and public governance quality have significant negative influences on the level of tax non-compliance, and tax rate positively influences the level of tax non-compliance but the influence of penalties on the level of tax non-compliance is statistically non-significant. Additionally, this study provides evidence that integrating the Islamic religious perspective, as a moderator, strengthens the ability of the model to explain the issue of tax non-compliance, and significantly moderates the influence of geopolitical differences and penalties. This study concluded with the theoretical and methodological contributions, and practical implications for the tax authority and the government of Yemen.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Al-Ttaffi, Lutfi Hassen Ali
author_facet	Al-Ttaffi, Lutfi Hassen Ali
author_sort	Al-Ttaffi, Lutfi Hassen Ali
title	Determinants of tax non-compliance behaviour of Yemeni SMEs : a moderating role of Islamic religious perspective
title_short	Determinants of tax non-compliance behaviour of Yemeni SMEs : a moderating role of Islamic religious perspective
title_full	Determinants of tax non-compliance behaviour of Yemeni SMEs : a moderating role of Islamic religious perspective
title_fullStr	Determinants of tax non-compliance behaviour of Yemeni SMEs : a moderating role of Islamic religious perspective
title_full_unstemmed	Determinants of tax non-compliance behaviour of Yemeni SMEs : a moderating role of Islamic religious perspective
title_sort	determinants of tax non-compliance behaviour of yemeni smes : a moderating role of islamic religious perspective
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2017
url	https://etd.uum.edu.my/7605/1/s900007_01.pdf https://etd.uum.edu.my/7605/2/s900007_02.pdf
_version_	1747828241255628800
spelling	my-uum-etd.76052021-05-02T01:01:30Z Determinants of tax non-compliance behaviour of Yemeni SMEs : a moderating role of Islamic religious perspective 2017 Al-Ttaffi, Lutfi Hassen Ali Abdul-Jabbar, Hijattulah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Intan Safinaz School of Accountancy (TISSA) HD60 Small Business. HJ4771.6 Income Tax. Tax Returns. Tax non-compliance behaviour has been addressed as a continuous serious concern globally. However, empirical research on tax non-compliance in Yemen is still scarce. The major purpose of this study was to investigate the issue of income tax non-compliance behaviour in Yemeni SMEs from two theoretical perspectives, namely social psychology and economy. It aimed to empirically investigate the influence of the Islamic religious perspective, geopolitical differences, tax service quality, public governance quality, tax rate and penalties on taxpayers’ behaviour. As a new contribution to tax non-compliance knowledge, the moderating effect of Islamic religious perspective on the relationship between tax non-compliance behaviour and its determinants was also examined. Data was collected using the survey method, whereby a total of 500 questionnaires yielded a 66% response rate. Hierarchical regression analysis was employed to test the hypotheses. The findings show that Islamic religious perspective and geopolitical differences have significant influences on taxpayers’ behaviour. The results also indicate that tax service quality and public governance quality have significant negative influences on the level of tax non-compliance, and tax rate positively influences the level of tax non-compliance but the influence of penalties on the level of tax non-compliance is statistically non-significant. Additionally, this study provides evidence that integrating the Islamic religious perspective, as a moderator, strengthens the ability of the model to explain the issue of tax non-compliance, and significantly moderates the influence of geopolitical differences and penalties. This study concluded with the theoretical and methodological contributions, and practical implications for the tax authority and the government of Yemen. 2017 Thesis https://etd.uum.edu.my/7605/ https://etd.uum.edu.my/7605/1/s900007_01.pdf text eng public https://etd.uum.edu.my/7605/2/s900007_02.pdf text eng public http://sierra.uum.edu.my/record=b1698405~S1 other doctoral Universiti Utara Malaysia Abdulasiz, A. (2010). The marketing on SMEs in Yemen. Unpublished master thesis, Aden University, Yemen. Abdul-Jabbar, H. (2009). Income tax non-compliance of small and medium enterprises in Malaysia: Determinants and tax compliance costs. 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