Determinants of sales tax compliance among Jordanian SMEs : the moderating effect of public governance

Determinants of sales tax compliance among Jordanian SMEs : the moderating effect of public governance

Tax compliance leads to reducing the fiscal deficit and public debt, thereby it provides funding to satisfy the economic and social development. Despite the extensive government’s efforts, the compliance of sales tax (typically known as value added tax globally) among the Small and Medium-sized Ente...

Full description

Saved in:
Bibliographic Details
Main Author: Alshira’h, Ahmad Farhan Awad
Format: Thesis
Language:eng
eng
Published: 2018
Subjects:
HB Economic Theory
Online Access:https://etd.uum.edu.my/7737/1/s99104_01.pdf
https://etd.uum.edu.my/7737/2/s99104_02.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
id my-uum-etd.7737
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Abdul-Jabbar, Hijattulah
Samsudin, Rose Shamsiah
topic HB Economic Theory
HB Economic Theory
spellingShingle HB Economic Theory
HB Economic Theory
Alshira’h, Ahmad Farhan Awad
Determinants of sales tax compliance among Jordanian SMEs : the moderating effect of public governance
description Tax compliance leads to reducing the fiscal deficit and public debt, thereby it provides funding to satisfy the economic and social development. Despite the extensive government’s efforts, the compliance of sales tax (typically known as value added tax globally) among the Small and Medium-sized Enterprises (SMEs) in Jordan is relatively low, thus, it negatively impacts the government revenues. Previous studies regarding the determinants of sales tax compliance among SMEs are limited and somewhat inconsistent. Therefore, the present study aimed at extending Fischer’s model that is built on the integration of both economic and socio-psychological theories in the context of sales tax compliance as well as examining the moderating role of the public governance and patriotism as a new construct to have better understanding on the determinants of sales tax compliance. This study hypothesised eight factors affecting sales tax compliance, as well as eight hypotheses on the moderating effects of public governance on such relationships. Using the quantitative approach, this study employed a self-administered questionnaire survey of 660 owner-managers of SMEs listed in the Jordan Chamber of Industry of which 212 responses were usable for analysis purpose. The Partial Least Squares (PLS) results revealed positive influence of tax audit, tax penalty, tax moral, tax fairness and patriotism on sales tax compliance and a negative effect of tax complexity on sales tax compliance respectively. Meanwhile, peer influence and tax rate do not demonstrate any significant influence on sales tax compliance. The findings also ascertained the considerable moderating effect of the public governance on the associations between tax audit, tax penalty, and peer influence on sales tax compliance. Besides extending the body of knowledge by providing a comprehensive model to explain how several interrelated factors influence sales tax compliance, the results offer insights on the determinants of sales tax compliance among SMEs.
format Thesis
qualification_name other
qualification_level Doctorate
author Alshira’h, Ahmad Farhan Awad
author_facet Alshira’h, Ahmad Farhan Awad
author_sort Alshira’h, Ahmad Farhan Awad
title Determinants of sales tax compliance among Jordanian SMEs : the moderating effect of public governance
title_short Determinants of sales tax compliance among Jordanian SMEs : the moderating effect of public governance
title_full Determinants of sales tax compliance among Jordanian SMEs : the moderating effect of public governance
title_fullStr Determinants of sales tax compliance among Jordanian SMEs : the moderating effect of public governance
title_full_unstemmed Determinants of sales tax compliance among Jordanian SMEs : the moderating effect of public governance
title_sort determinants of sales tax compliance among jordanian smes : the moderating effect of public governance
granting_institution Universiti Utara Malaysia
granting_department Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate 2018
url https://etd.uum.edu.my/7737/1/s99104_01.pdf
https://etd.uum.edu.my/7737/2/s99104_02.pdf
_version_ 1747828256887799808
spelling my-uum-etd.77372021-07-06T01:06:03Z Determinants of sales tax compliance among Jordanian SMEs : the moderating effect of public governance 2018 Alshira’h, Ahmad Farhan Awad Abdul-Jabbar, Hijattulah Samsudin, Rose Shamsiah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Intan Safinaz School of Accountancy (TISSA) HB Economic Theory HJ4771.6 Income Tax. Tax Returns. Tax compliance leads to reducing the fiscal deficit and public debt, thereby it provides funding to satisfy the economic and social development. Despite the extensive government’s efforts, the compliance of sales tax (typically known as value added tax globally) among the Small and Medium-sized Enterprises (SMEs) in Jordan is relatively low, thus, it negatively impacts the government revenues. Previous studies regarding the determinants of sales tax compliance among SMEs are limited and somewhat inconsistent. Therefore, the present study aimed at extending Fischer’s model that is built on the integration of both economic and socio-psychological theories in the context of sales tax compliance as well as examining the moderating role of the public governance and patriotism as a new construct to have better understanding on the determinants of sales tax compliance. This study hypothesised eight factors affecting sales tax compliance, as well as eight hypotheses on the moderating effects of public governance on such relationships. Using the quantitative approach, this study employed a self-administered questionnaire survey of 660 owner-managers of SMEs listed in the Jordan Chamber of Industry of which 212 responses were usable for analysis purpose. The Partial Least Squares (PLS) results revealed positive influence of tax audit, tax penalty, tax moral, tax fairness and patriotism on sales tax compliance and a negative effect of tax complexity on sales tax compliance respectively. Meanwhile, peer influence and tax rate do not demonstrate any significant influence on sales tax compliance. The findings also ascertained the considerable moderating effect of the public governance on the associations between tax audit, tax penalty, and peer influence on sales tax compliance. Besides extending the body of knowledge by providing a comprehensive model to explain how several interrelated factors influence sales tax compliance, the results offer insights on the determinants of sales tax compliance among SMEs. 2018 Thesis https://etd.uum.edu.my/7737/ https://etd.uum.edu.my/7737/1/s99104_01.pdf text eng public https://etd.uum.edu.my/7737/2/s99104_02.pdf text eng public https://sierra.uum.edu.my/record=b1698818~S1 other doctoral Universiti Utara Malaysia Abdixhiku, L. (2013). Determinants of business tax evasion in transition economies. (Unpublished doctoral thesis, Staffordshire University). Abdixhiku, L., Krasniqi, B., Pugh, G., & Hashi, I. (2017). Firm-level determinants of tax evasion in transition economies. Economic Systems, 41(3), 354-366. Abdul Majid, M. (2011). The role of accounting information in the fighting tax evasion. (Unpublished master thesis, Sudan University of Science and Technology). Abdul-Jabbar, H. (2009). Income tax non-compliance of small and medium enterprises in Malaysia: Determinants and tax compliance costs. (Unpublished doctoral thesis, Curtin University of Technology). Abdul-Jabbar, H., & Pope, J. (2008). Exploring the relationship between tax compliance costs and compliance issues in Malaysia. Journal of Applied Law and Policy, 1(1), 1–20. Abdul-Jabbar, H., & Pope, J. (2008). The effects of the self-assessment system on the tax compliance costs of small and medium enterprises in Malaysia. Journals in Business & Management, 23(3), 289–307. Abrie, W., & Doussy, E. (2006). Tax compliance obstacles encountered by small and medium enterprises in South Africa. Meditari Accountancy Research, 14(1), 1–13. Abusnina.T. (2008). The factors that affect tax evasion and there relationship with the legal form of the audit and accounting firms and the industrial companies. (Unpublished master thesis, Al-Albayt University). Adam, F., & Steven, M. S. (2002). Complexity and compliance: An empirical investigation. National Tax Journal, 55(1), 75–88. Adams, C., & Webley, P. (2001). Small business owners ’ attitudes on VAT compliance in the UK. Journal of Economic Psychology, 22(1), 195–216. Adams, S. (1965). Inequity in social exchange. Advances in Experimental Social Psychology, 2, 267–299. Adereti, S., Adesina, J. A., & Sanni, M. (2011). Value Added Tax and economic growth of Nigeria. Economic Journal of Humanities and Social Science., 10(1), 456–471. Adriana M. Ross, & Mcgee, R. W. (2012). A demographic study of polish attitudes toward tax evasion. Academy of Accounting and Financial Studies Journal, 16(4), 1–41. Afsharghasemi, A., Zain, M., Sambasivan, M., Ng, S., & Imm, S. (2013). Market orientation, government regulation, competitive advantage and internationalization of SMEs : A study in Malaysia. Journal of Business Administration Research, 2(2), 13–22. Agha, A., & Haughton, J. (1996). Designing VAT systems : Some efficiency considerations. The Review of Economics and Statistics, 78(2), 303–308. Ahmed, A., & Kedir, S. (2015). Tax compliance and its determinant the case of Jimma zone, Ethiopia. International Journal of Research In Social Sciences, 6(2), 7–21. Ahmed, E. (2005). Understanding small business taxpayers: issues of deterrence, tax morale, fairness and work practice. International Small Business Journal, 23(5), 539–568. Ahmed, N., Chetty, R., Mobarak, M., Rahman, A., & Singhal, M. (2012). Improving tax compliance in developing economies: Evidence from Bangladesh (Working Paper). International Growth Centre. Ajaz, T., & Ahmad, E. (2010). The effect of corruption and governance on tax revenues. The Pakistan Development Review, 49(4), 405–417. Akdede, S. (2006). Corruption and tax evasion. Dogus University Journal, 7(2), 141–149. Akers, R. L., & Cochran, J. K. (1985). Adolescent marijuana use: A test of three theories of deviant behavior. Deviant Behavior, 6(4), 323-346. Akers, R. L., & Jennings, W. G. (2009). The social learning theory of crime and deviance. In Handbook on crime and deviance (pp. 103-120). Springer New York. Akimova, I. (2002). Performance of small and medium sized manufacturing firms in Ukraine : Does the quality of governance matter ? business environment for SMEs in Ukrain. In S. Cramon-Taubadel & I. Akimova (Eds.), In Fostering Sustainable Growth in Ukraine (pp. 160–172). Ukraine. Akinboade, O. A. (2014). Determinants of tax compliance behaviour of small and medium size businesses in Cameroon littoral and central provinces. Niğde Üniversitesi İİBF Dergisi, 7(1), 397–414. Akinboade, O. A. (2015). Correlates of tax compliance of small and medium size businesses in cameroon. Managing Global Transitions, 13(4), 389–413. Akroush, M., & Zouhiri, A. E. (2005). Analysis study about facts of tax evasion and smuggling in Syria, its consequences on the development. Tishreen University Journal for Studies and Scientific Research- Economic and Legal Science Series, 27(1), 167–182. Alabede, J. O. (2012). An investigation of factors influencing taxpayers ’ compliance behaviour: Evidence from Nigeria. (Unpublished doctoral thesis, University Utara Malaysia). Alabede, J. O., Ariffin, Z., & Idris, K. (2011). Public governance quality and tax compliance behavior in Nigeria: The moderating role of financial condition and risk preference. Journal of Accounting and Taxation, 5(1), 3–24. Al-Adi, A. (2015). The effect of tax complexity on tax evasion in Syria. Damascus University Journal for Economic and Legal Sciences, 1(31), 69–93. Al-Adi, I., & Abdullah, H. (2013). The role of equity of the tax system in limit tax evasion. Tishreen University Journal for Research and Scientific Studies - Economic and Legal Sciences, 5(35), 31–46. Alasfour, F. (2017). Costs of distrust: The virtuous cycle of tax compliance in Jordan. Journal of Business Ethics, 1-16. Alasfour, F., Samy, M., & Bampton, R. (2016). The determinants of tax morale and tax compliance: Evidence from Jordan. In Advances in Taxation (pp. 125-171). Emerald Group Publishing Limited. Al-Bahwashi, A.-M. (1986). Factors influence on income tax evasion in Egypt. Journal of Egypt Contemporary, 77(404), 41–61. AL-Bakri, A. A. (2010). The adoption of business-to-business systems by small and medium enterprises in Amman and the perceptions of its influence on performance and efficiency. (Unpublished doctoral thesis, University of Southern Queensland). Al-Bakri, A., Matar, M., & Nour, A. N. (2014). The required information and financial statements disclosure in SMEs. Journal of Finance and Accountancy, 16(9), 1–15. Al-Emam, D. (2017, March, 18). Tackling tax evasion vital in current economic conditions-experts. The Jordan Times Newspaper. Retrieved from: http://www.jordantimes.com/news/local/tackling-tax-evasion-vital-currenteconomic-conditions-experts. Al-Homsi, J. (2015, June,23). Industrial sector in jordan vision 2025: design and expected results. Alrai Newspaper. Retrieved from http://www.alrai.com/article/717131.html Al-Hyari, K. (2013). Identification of barrier factors and potential solutions to SMEs development among Jordanian manufacturing sector. International Journal of Business and Management, 8(24), 132-140. Al-Hyari, K., Al-Weshah, G., & Alnsour, M. (2012). Barriers to internationalisation in SMEs: evidence from Jordan. Marketing Intelligence & Planning, 30(22), 188–211. Ali, A. (2013). The role of corporate governance in limit tax evasion. Journal of Humanity and Economic Sciences, 1(14), 135–161. Ali, M., Cecil, W., & Knoblett, J. (2001). The effects of tax rates and enforcement policies on taxpayer compliance: A study of self-employed taxpayers. Atlantic Economic Journal, 29(2), 186–202. Ali, N. (2013). The influence of religiosity on taxpayers’ compliance attitudes. (Unpublished doctoral thesis, Curtin University). Alibraheem, M. H., & Abdul-Jabbar, H. (2016). Electronic tax filing adoption and its impact on tax employees performance in Jordan: A proposed framework. World Applied Sciences Journal 34 (3), 393-399. Aljaaidi, K. S., Abdul Manaf, N. A., & S. Karlinsky, S. (2011). Tax evasion as a crime: A survey of perception in Yemen. International Journal of Business and Management, 6(9), 190–201. Alkatib, K. (2000). Tax evasion. Journal of Damascus University, 16(2), 157–186. Al-Khdour, R. (1999). Income tax evasion in Jordan. (Unpublished thesis master, Jordanian University). Alkhdour, R. (2011). Estimating the shadow economy in Jordan: causes, consequences, and policy implications. (Unpublished doctoral thesis, Colorado State University). Alleyne, P., & Harris, T. (2017). Antecedents of taxpayers’ intentions to engage in tax evasion: Evidence from Barbados. Journal of Financial Reporting and Accounting, 15(1).1-36. Allingham, M., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323–338. Alm, J. (1991). A perspective on the experimental analysis of taxpayer reporting. The Accounting Review, 66(3), 577–593. Alm, J. (1999). Tax compliance and administration. Public Administration and Public Policy, 72, 741–768. Alm, J. (2012). Measuring , explaining , and controlling tax evasion : Lessons from theory, experiments, and field studies. International Tax and Public Finance, 19, 54–77. Alm, J., & El-Ganainy, A. (2013). Value-added taxation and consumption. International Tax and Public Finance, 20(1), 105-128. Alm, J., & McClellan, C. (2012). Tax morale and tax compliance from the firm’s perspective. Kyklos, 65(1), 1–17. Alm, J., & McKee, M. (1998). Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics. Managerial and Decision Economics, 19(4), 259–275. Alm, J., & Mckee, M. (2006). Audit certainty, audit productivity, and taxpayer compliance. Andrew Young School of Policy Studies Research, 59(4), 06–43. Alm, J., & Torgler, B. (2004). Estimating the determinants of tax morale. Proceedings Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association, 97, 269–274. Alm, J., & Torgler, B. (2006). Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology, 27(2), 224–246. Alm, J., & Torgler, B. (2011). Do ethics matter? tax compliance and morality. Journal of Business Ethics, 101(4), 635–651. Alm, J., Bahi, R., & Murray, M. N. (1990). Tax structure and tax compliance. Review of Economics & Statistics, 72(4), 603–613. Alm, J., Bloomquist, K. M., & McKee, M. (2017). When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance. Fiscal Studies, 38(4), 587-613. Alm, J., Cherry, T., Jones, M., & McKee, M. (2010). Taxpayer information assistance services and tax compliance behavior. Journal of Economic Psychology, 31(4), 577–586. Alm, J., Cherry, T., McKee, M., & Jones, M. (2008). Encouraging filing: Tax credits and social safety nets (Working Paper). Virtual Commons - Bridgewater State University. Alm, J., Clark, J., & Leibel, K. (2016). Enforcement, socioeconomic diversity, and tax filing compliance in the United States. Southern Economic Journal, 82(3), 725-747. Alm, J., Jackson, B. R., & McKee, M. (1993). Fiscal exchange, collective decision institutions, and tax compliance. Journal of Economic Behavior & Organization, 22(3), 285–303. Alm, J., Jackson, B., & McKee, M. (1992). Estimating the determinants of taxpayer compliance with experimental data. National Tax Journal, 45(1), 107–114. Alm, J., McClelland, G. H., & Schulze, W. D. (1992). Why do people pay taxes? Journal of Public Economics, 48(1), 21–38. Alm, J., McClelland, G. H., & Schulze, W. D. (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), 1–18. Al-Maharma, O. (2003). The causes of tax evasion in the Hashemite Kingdom of Jordan and the economic effects. (Unpublished doctoral thesis, Sudan University of Science and Technology). Al-Mamun, A., Entebang, H., Mansor, S. A., & Yasser, Q. R. (2014). The impact of demographic factors on tax compliance attitudes and behavior in Malaysia. Journal of Finance, Accounting and Management, 5(1), 109–124. Al-Naimat, S. M. A. (2013). Theoretical and analytical study of tax law in Jordan according to the: Income tax and sales tax and its relationship with revenues and tax evasion. International Journal of Financial Research, 4(3), 107–126. Al-Omour, S. (2007). Income tax evasion in Gaza strip. (Unpublished master thesis, Islamic University). Alon, A., & Hageman, A. M. (2013). The impact of corruption on firm tax compliance in transition economies: Whom do you trust? Journal of Business Ethics, 116(3), 479–494. Al-Oran, A., & Al-Khdour, R. (2004). Income tax evasion in Jordan: Analysis study over the period 1976-1997. Journal of Social Science-Kuwait, 1(32), 31–32. Alqatawneh, I. (2007). The Impact of taxes from income, sales and customs on general expeneses development in the Jordanian public budget during the period:1985-2005. (Unpublished master thesis, University Mu’tah). Alrai. (2015, December, 12). Agreement to finance small and medium enterprises with 50 million. Alrai Newspaper. Retrieved from http://www.alrai.com/article/755782.html. Alrousan, M. K., & Jones, E. (2016). A conceptual model of factors affecting ecommerce adoption by SME owner/managers in Jordan. International Journal of Business Information Systems, 21(3), 269–308. Alsaad, A. K. (2015). Predicting intention to adopt B2B Electronic Commerce in Jordan: The moderating role of trust and dependency. (Unpublished Doctoral thesis, Universiti Utara Malaysia). Al-Saad, I. K. (2014). Impact of accounting disclosure in the imposition of sales tax on business profits in Jordan. International Journal of Business and Social Science, 5(1), 227–243. Al-Said, S. (2001). The impact of rationalization of tax exemptions and reduce the tax burden on tax revenue and investment in Egypt. Journal of Research Contemporary Commerce, 2(15), 105–162. Alshaibani, K. W. (2014). Tax evasion in Morocco. Journal Manara of Law and Administrative Studies, 6(1), 193–200. AL-Shawawreh, T. B., & AL-Smirat, B. Y. (2016). Economic effects of tax evasion on Jordanian economy. International Journal of Economics and Finance, 8(7), 344-348. Al-Sheikh, E., Al-Adham, M., Qasem, M., & Yousef, A. (2016). Factors affecting corporate tax evasion: Evidence from Jordan. International Journal for Innovation Education and Research, 4(6), 1-15. Alshira’h, A. F., Abdul-Jabbar, H., & Samsudin, R. S. (2016). Determinants of sales tax compliance in small and medium enterprises in Jordan : A call for empirical research. World Journal of Management and Behavioral Studies, 4(1), 41–46. Alshira’h, A. F., Abdul-Jabbar, H., & Samsudin, R. S. (2018). Sales tax compliance model for the Jordanian small and medium enterprises research. Journal of Advanced Research in Social and Behavioural Sciences, 10(2), 115–130. Al-Smirat, B. Y. (2013). The use of accounting information by small and medium enterprises in South District of Jordan. Research Journal of Finance and Accounting, 4(6), 169–175. Al-Ttaffi, L. H. A., & Abdul-Jabbar, H. (2015). Does muslim view on tax influence compliance behaviour? Paper Presented at the International Conference on Accounting Studies (ICAS) 2015 17-20 August 2015, Johor Bahru, Johor, Malaysia. Al-Ttaffi, L. H. A., & Abdul-Jabbar, H. (2016). Geopolitics and its implications for tax administration. Paper Presented at the International Conference on Government and Public Affairs, Malaysia. Al-Ttaffi, L. H. A., & Abdul-Jabbar, H. (2016). Service Quality and Income Tax Non-Compliance among Small and Medium Enterprises in Yemen. Journal of Advanced Research in Business and Management Studies, 4(1),12-21. Al-Weshah, G. A., & Al-zubi, K. (2012). Study of SMEs in Jordanian communication. Global Journal of Business Research, 6(3), 1–16. Al-Zou’bi, K. (2010). The effect of moral, psychological and social factors on the level of tax compliance from the point of view of income tax assessors in Jordan. Jordan Journal of Business Administration, 6(3), 375–404. Al-Zoubi, A., Khatatba, H., Salama, R. B., & Khatataba, M. (2013). Methods of tax avoidance and evasion: The incapability of the Jordanian income tax law to face tax avoidance and evasion. Journal Almanara, 19(4), 9–36. Alzyadat, M. A. (2011). The role of small business investments in limiting the impact of the global financial crises on Jordan economy. Canadian Social Science, 7(6), 22–29. Amar, S. (2014). The impact of the use of creative accounting on tax revenues and the procedures of the tax officers in detected it. Journal Egyptian of Commerce Studies, 4(38), 221–245. Amman Chamber of industry. (2015). The industrial sector is represent a quarter of gross domestic product. Ammannet Newspaper. Retrived from http://ar.ammannet.net/news /250747, 2162. Andreas, & Savitri, E. (2015). The effect of tax socialization, tax knowledge, expediency of tax id number and service quality on taxpayers compliance with taxpayers awareness as mediating variables. Procedia - Social and Behavioral Sciences, 211(9), 163–169. Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36(2), 818–860. Annis, R. C., Racher, F., & Beattie, M. (2004). Rural community health and wellbeing: A guide to action. Brandon, Manitoba: Rural Development Institute, Brandon University, Canada. Antonides, G., & Robben, H. (1995). True positives and false alarms in the detection of tax evasion. Journal of Economic Psychology, 16(4), 617-640. Antwi, S., Inusah, A., & Hamza, K. (2015). The effect of demographic characteristics of small and medium entrepreneurs on tax compliance in the Tamale Metropolis, Chana. International Journal of Economics, Commerce and Management, 1(3), 1–20. Arachi, G., & Santoro, A. (2007). Tax enforcement for SMEs : lessons from the Italian experience ? eJournal of Tax Research, 5(2), 225–243. Arcand, J. L., & Graziosi, G. R. (2005). Tax compliance and rank dependent expected utility. The Geneva Risk and Insurance Review, 30(1), 57–69. Ariel, B. (2012). Deterrence and moral persuasion effects on corporate tax compliance: findings from a randomized controlled trial. Criminology, 50(1), 27–69. Ariffin, Z. Z. (2007). An empirical investigation of factors affecting corporate tax avoidance strategies for public listed companies in Malaysia. (Unpublished doctoral thesis, University of Wales). Ariffin, Z. Z. (2013). Tax planning of a company operating foreign activity in Malaysia. International Journal of Trade, Economics and Finance, 4(4), 209-212. Armstrong, J. S., & Overton, T. . (1977). Estimating nonresponse bias in mail surveys. Journal of Marketing Research, 14(August), 396–402. Arzayeva, M., Mustafina, A., & Sadykhanova, D. (2015). Modern tax system of the republic of Kazakhstan. Asian Social Science, 11(21), 285–293. . Association of Banks in Jordan (2016). Small and medium enterprises in Jordan, analysis of supplies-side and demand-side focusing on banking financing. Studies Department. Retrieved from http:// www.abj.org.jo/ar-jo/otherstudies.aspx Atawodi, O. W., & Ojeka, S. A. (2012). Relationship between tax policy, growth of SMEs and the Nigerian economy. International Journal of Business and Management, 7(13), 125–135. Ateeq, I. (2013). The evaluation of the performance of tax administration in the Palestinian authority. Jordan Journal of Business Admistration, 3(9), 517–539. Awad, B. (2006). Impact of sales tax on wholesale trade in terms of clothes and electrical appliances sectors in Jordan. (Unpublished master thesis, Alalbayt University). Awamleh, N. (1994). Measure effectiveness of the income tax department in Jordan. Journal of Humanity Science Studies, 21(4), 189–239. Ayuba, A., Saad, N., & Ariffin, Z. Z. (2015). Interacting role of perceived service orientation on work family conflict, fuel subsidy removal and tax compliance behaviour: Evidence from Nigerian SMEs. Asian Social Science, 11(28), 226–239. Ayuba, A., Saad, N., & Ariffin, Z. Z. (2016). Does perceived corruption moderate the relationship between economic factors and tax compliance? a proposed framework for Nigerian small and medium enterprises. Mediterranean Journal of Social Sciences, 7(1), 402–409. Azmi, A. A. C., & Perumal, K. A. (2008). Tax fairness dimensions in an Asian context: The Malaysian perspective. International Review of Business Research Papers, 4(5), 11-19. Azmi, A. A., Zainuddin, S., Mustapha, M. Z., & Nawi, Y. (2016). The mediating effect of tax fairness on the relationship between knowledge, complexity and voluntary tax compliance. Asian Journal of Accounting Perspectives, 9(1),1-12. Azmi, A., Sapiei, N. S., Mustapha, M. Z., & Abdullah, M. (2016). SMEs’ tax compliance costs and IT adoption: The case of a value-added tax. International Journal of Accounting Information Systems, 23, 1–13. Badra, M. S. (2012). The effect of tax audit on tax compliance in Nigeria: A study of Bauchi state board of internal revenue. Research Journal of Finance and Accounting, 3(4), 74–81. Baldry, J. C. (1987). Income tax evasion and the tax schedule: Some experimental results. Public Finance, 42(3), 357–583. Bandura, A. (1969). Social-learning theory of identificatory processes. In D. Goslin (Ed.), Handbook of Socialization Theory and Research (pp. 213-262). Rand McNally, Chicago, IL Bandura, A. (1977). Social Learning Theory, New York, General Learning Press. Bannock, G. (2005). The economics and management of small business: An international perspective. Psychology Press. Baqer, A. A. A. (2015). The role of tax procedures and legislation in tax evasion. Journal of Economics and Business Administration, 15(81), 129–160. Bărbuţă-Mişu, N. (2011). A review of factors for tax compliance. Economics and Applied Informatics, 17(1), 69–76. Baron, R. M., & Kenny, D. A. (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. Baruch, Y., & Holtom, B. C. (2008). Survey response rate levels and trends in organizational research. Human Relations, 61(8), 1139–1160. Bataineh, S. (2003). Income tax evasion: its and recommended solutions based on the views of the business community: A field study in the governorate of Irbid. (Unpublished master thesis, Yarmouk University). Battisti, M., & Deakins, D. (2017). Microfoundations of small business tax behaviour: A capability perspective. British Journal of Management, 1-17. Available at https://doi.org/10.1111/1467-8551.12244. Beck, P. J., Davis, J. S., & Jung, W. O. (1991). Experimental evidence on taxpayer reporting under uncertainty. Accounting Review, 66(3), 535-558. Becker, G. S. (1968). Crime and punishment: An economic approach. The Journal of Political Economy, 76(2), 169–217. Ben-Porath, S. (2012). Citizenship as shared fate: Education for membership in a diverse democracy. Educational Theory, 62, 381–395. Benk, S., Çakmak, A. F., & Budak, T. (2011). An investigation of tax compliance intention : A theory of planned behavior approach. European Journal of Economics, Finance and Administrative Sciences, 28(28), 180–188. Bergman, M., & Nevarez, A. (2006). Do audits enhance compliance? An empirical assessment of VAT enforcement. National Tax Journal,59(4), 817-832. Berisha, G., & Pula, J. S. (2015). Defining small and medium enterprises : A critical review. Academic Journal of Business, Administration, Law and Social Sciences, 1(1), 17–28. Biabani, S., & Amezani, A. (2011). An investigation of the factors effective on the compliance behavior of the tax payers in the VAT system: A case study of Qazvin tax affairs general department. African Journal of Business Management, 5(26), 10760–10768. Bidin, Z., & Idris, K. M. (2007). A confirmatory analysis of zakah compliance behavioural intention on employment income. Malaysian Management Journal, 11(1&2), 103–114. Bidin, Z., & Marimuthu, M. (2014). The perception of manufacturing companies towards the proposed goods and service tax in Malaysia. Paper presented at the 2nd International Conference on Economics, Finance and Management Outlooks. Kuala Lumpur, Malaysia. Bidin, Z., & Shamsudin, F. M. (2013). Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax. Middle-East Journal of Scientific Research, 17(3), 387–394. Bidin, Z., Sinnasamy, P., & Ismail, S. (2016). A proposed model of non-compliance behaviour on excise duty: Probability of detection as moderating effect. Journal of Global Business and Social Entrepreneurship, 3(5), 11-18. Bilgin, C. (2014). Determinants of tax morale in Spain and Turkey: An empirical analysis. European Journal of Government and Economics, 3(1), 60-74. Bird, R. M. (2015). Improving tax administration in developing countries. Journal of Tax Administration, 1 (1), 23-45. Bird, R. M., Martinez-Vazquez, J., & Torgler, B. (2008). Tax effort in developing countries and high income countries: The impact of corruption, voice and accountability. Economic analysis and policy, 38(1), 55-71. Birskyte, L. (2014). The Impact of trust in government on tax paying behavior of nonfarm sole proprietors. Annals of the Alexandru Ioan Cuza University - Economics, 61(1), 1–15. Blanthorne, C., & Kaplan, S. (2008). An egocentric model of the relations among the opportunity to underreport, social norms, ethical believes and underreporting behaviour. Accounting, Organizations and Society, 33(7), 684–703. Blau, P. (1964). Exchange and power in social life. New York: JohnWiley. Blumenthal, M., & Christian, C. (2001). Compliance ? evidence from a controlled experiment in Minnesota. National Tax Journal, 54(1), 125–138. Bobek, D. D. (1997). Tax fairness: How do individuals judge fairness and what effect does it have on their behavior? (Unpublished doctoral thesis, University of Florida). Bobek, D. D., Hageman, A. M., & Kelliher, C. F. (2013). Analyzing the role of social norms in tax compliance behavior. Journal of Business Ethics, 115(3), 451–468. Bobek, D. D., Roberts, R. W., & Sweeney, J. T. (2007). The social norms of tax compliance: Evidence from Australia, Singapore, and the United States. Journal of Business Ethics, 74(1), 49–64. Bornman, M. (2014). Principles for understanding, encouraging, and rewarding voluntary tax compliance (Unpublished doctoral thesis, University of Johannesburg). Bradlet, C. F. (1994). An emperical investigation of factors affecting corporate tax compliance behavior. (Unpublished doctoral thesis, University of Alabama). Brainyyah, M. Q. (2013). The effect of tax fairness, tax knowledge, and tax complexity on tax compliance: The case of SME entrepreneurs’ taxpayers in Malang. Jurnal Ilmiah Mahasiswa FEB, 1(2), 81–87. Braithwaite, V. (2001). The community hopes, fears and actions survey: Goals and measures (Working Paper No. 2). Centre for Tax System Integrity, the Australian National University. Braithwaite, V., Murphy, K., & Reinhart, M. (2007). Taxation threat, motivational postures, and responsive regulation. Law & Policy, 29(1), 137–158. Braithwaite, V., Reinhart, M., Mearns, M., & Graham, R. (2001). Preliminary findings from the community hopes, fears and actions survey: Goals and measures. (Working Paper No 3). Centre for Tax System Integrity, Canberra: The Australian National University. Brindusa, T., & Constantin, S. (2015). The impact of fiscality on the behaviour of taxpayer. analysis on the example of Romania. Annals of the „Constantin Brâncuşi” University of Târgu Jiu, Economy Series, 3, 5–9. Brinkerhoff, D. W., & Goldsmith, A. A. (2005). Institutional dualism and international development a revisionist interpretation of good governance. Administration & Society, 37(2), 199-224. Brislin, R. W. (1986). The wording and translation of research instruments. Sage Publications, USA. Brockmann, H., Genschel, P., & Seelkopf, L. (2015). Happy taxation: increasing tax compliance through positive rewards? Journal of Public Policy, 15(10), 1–26. Brown, R., & Mazur, M. (2003). IRS comprehensive approach to compliance measurement. National Tax Journal, 56(3), 689–700. Bruce-twum, E. (2014). Gift tax compliance in ghana , an empirical study. Journal of Finance and Accountancy, 2(1), 1–7. Bryman,. A, (2012). Social Research Methods (4th Edition). Oxford University Press Buculescu, M. M. (2013). Harmonization process in defining small and mediumsized enterprises. Arguments for a quantitative definition versus a qualitative one. Theoretical & Applied Economics, 20(9), 103-114. Butterfield, S. lewis. (2002). Deterrence theory and tax compliance : The imoact of reduction in enforecement activities. (Unpublished doctoral thesis, Georgia State University). Byrne, B. M. (2010). Structural equation modeling with AMOS; basic concepts, applications, and programming (2nd ed). New York: Taylor & Francis. Callan, E. (2006). Love, idolatry, and patriotism. Social Theory and Practice, 32(4), 525–546. Castro, L., & Scartascini, C. (2015). Tax compliance and enforcement in the pampas evidence from a field experiment. Journal of Economic Behavior & Organization, 116, 65-82. Cavana, R. Y., Delahaye, B. L., & Sekaran, U. (2001). Applied business research: Qualitative and quantitative methods. John Wiley & Sons Australia. Çevik, S. (2016). Tax morale and tax compliance in socio-political context. In M. Aydin & S. Sami-Tan (2016). Political economy of taxation (pp. 37-55). International Journal of Politics & Economics. London, United Kingdom. Çevik, S., & Yeniçeri, H. (2013). The relationship between social norms and tax compliance: The moderating role of the effectiveness of tax administration. International Journal of Economic Sciences, 2(3), 166–180. Chan, C. W., Troutman, C. S., & Bryan, D. (2000). An expanded model of taxpayer compliance: Empirical evidence from the United States and Hong Kong. Journal of International Accounting, Auditing and Taxation, 9(2), 83–103. Chan, H. K., & Mo, P. L. L. (2000). Tax holidays and tax non-compliance: An empirical study of corporate tax audits in China’s developing country. The Accounting Review, 75(4), 469–484. Chan, S. G., Ramly, Z., & Karim, M. Z. A. (2017). Government Spending Efficiency on Economic Growth: Roles of Value-added Tax. Global Economic Review, 46(2), 162-188. Chandarasorn, M. (2012). Public management as citizen compliance: A case study of income tax compliance behavior in Thailand. (Unpublished doctoral thesis, University of Kansas). Chander, P., & Wilde, L. (1992). Corruption in tax administration. Journal of Public Economics, 49(3), 333–349. Jackson Chang, O. H., & Schultz, J. J. (1990). The income tax withholding phenomenon: Evidence from TCMP data. Journal of the American Taxation Association, 12(1), 88-93. Chau, G., & Leung, P. (2009). A critical review of Fischer tax compliance model: A research synthesis. Journal of Accounting and Taxation, 1(2), 34–40. Cheng, E. W. L. (2001). SEM being more effective than multiple regression in parsimonious model testing for management development research. Journal of Management Development, 20(7), 650–667. Chin, W. W. (1998). The partial least squares approach to structural equation modeling. In G. A. Marcoulides (Ed.), Modern Methods for Business Research (pp. 295–358). Mahwah, NJ: Lawrence. Chin, W. W. (2010). How to write up and report PLS analyses. In: Vinzi, V.E., Chin, W. W., Henseler, J. & Wang, H. (Eds.), Handbook of Partial Least Squares, first ed. Springer, Berlin, pp. 655-690. Chin, W. W., Marcolin, B. L., & Newsted, P. R. (2003). A partial least squares latent variable modeling approach for measuring interaction effects: Results from a Monte Carlo simulation study and an electronic-mail emotion/adoption study. Information systems research, 14(2), 189-217. Ching. S (2013). Determinants of tax non-compliance in Malaysia. (Unpublished master thesis, Universiti Tunku Abdul Rahman). Chittenden, F., Kauser, S., & Poutziouris, P. (2003). Tax regulation and small business in the USA, UK, Australia and New Zealand. International Small Business Journal, 21(1), 93–115. Christensen, A., Weihrich, S., & Newman-Gerbing. (1994). The impact of education on perceptions of tax fairness. Advances in Taxation, 9, 63–94. Christian, P. C. (2010). Sales tax enforcement: An empirical analysis of compliance enforcement methodologies and pathologies. (Unpublished doctoral thesis, Florida International University). Christian, R., & Alm, J. (2014). Empathy, sympathy, and tax compliance. Journal of Economic Psychology, 40(2), 62–82. Christie, E., & Holzner, M. (2006). What explains tax evasion ? An empirical assessment based on European data (Working Papers No.40). The Vienna Institute for International Economic Studies. Chung, J., & Trivedi, V. U. (2003). The effect of friendly persuasion and gender on tax compliance behavior. Journal of Business Ethics, 47(2), 133–145. Clotfelter, C. (1983). Tax evasion and tax rates: An analysis of individual returns. The Review of Economic and Statistics, 65(3), 363–373. Coakes, S. J., & Steed, L. G. (2003). SPSS Analysis without Anguish. Singapore: John Wiley. Cohen, J. (1988). Statistical power analysis for the behavioral sciences. Hillsdale, NJ: Lawrence Erlbaum Associates. Coleman, F. (2013). The moderating effects of the ethicality on both morality and religiosity concerning the likelihood of tax evasion (Unpublished doctoral thesis, Louisiana Tech University). Cooray, A., Dzhumashev, R., & Schneider, F. (2017). How does corruption affect public debt? An empirical analysis. World development, 90, 115-127. Costa M.V. (2018) Patriotism and nationalism. In: Smeyers P. (eds) International handbook of philosophy of education (pp. 1389-1400). Springer International Handbooks of Education. Springer, Cham Cropanzano, R., & Mitchell, M. S. (2015). Social exchange theory: An interdisciplinary review. Journal of Management, 31(6), 874–900. Cuccia, A. D., & Carnes, G. a. (2001). A closer look at the relation between tax complexity and tax equity perceptions. Journal of Economic Psychology, 22(2), 113–140. Cummings, R. G., Martinez-Vazquez, J., McKee, M., & Torgler, B. (2009). Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. Journal of Economic Behavior & Organization, 70(3), 447–457. Curran, P. J., West, S. G., & Finch, J. F. (1996). The robustness of test statistics to normality and specification error in confirmatory analysis. Psychological Methods, 1(1), 16-29. Dahlby, B., & Ferede, E. (2012). The effects of tax rate changes on tax bases and the marginal cost of public funds for Canadian provincial governments. International Tax and Public Finance, 19(6), 844–883. Damayanti, T. W. (2012). Changes on indonesia tax culture, is there a way? studies through theory of planned behavior. Researchers World, 3(4), 8–15. Das-Gupta, A., & Gang, I. (2003). Value added tax evasion, auditing and transactions matching. In l. Maclarn (2003), Institutional elements of tax design and reform (pp. 25-48). The World Bank, Washington, USA. Dellicour, D., & Sacaze, J. P. (2012). Promoting good governance through development aid: The European Commission’s approach. Crime, Law and Social Change, 58(5), 551–562. Department of Statistics. (2012). General census of economic facilities. Retrieved from http://www.dos.gov.jo/dos_home_a/main/linked-html/economic_census/census_2011.pdf. Dergham, M., & Al-Omour, S. (2009). The phenomenone of income tax evasion in Gaza strip: Analytical study. Jordan Journal of Business Admistration, 2(5), 204–233. Devos, K. (2005). The attitudes of tertiary students on tax evasian. eJournal of Tax Research, 3(2), 222–273. Devos, K. (2008). Tax evasion behaviour and demographic factors : An exploratory study in Australia. Revenue Law Journal, 18(1), 1–45. Devos, K. (2013). Do penalties and enforcement measures make taxpayers more compliant? the view of Australian tax evaders. Journal of Business and Economics, 12(1), 1–20. Diehl, P. L., & Gay, L. R. (1992). Research Methods for Business and Management. New York: McMillan. Dillman, D. A., Smyth, J. D., & Christian, L. M. (2014). Internet, phone, mail, and mixed-mode surveys: The tailored design method. John Wiley & Sons. Dillman, D.A., 2007. Mail and internet surveys: The tailored design method, second ed. Hoboken, John Wiley Co., New Jersey Dobrowolska, B. (2008). Value Added Tax in European Union Countries- Comparative Analysis. Acta Universitatis Lodziensis. Folia Oeconomica, (Acta Universitatis Lodziensis. Folia Oeconomica nr 223/2008). Doerrenberg, P. (2015). Does the use of tax revenue matter for tax compliance behavior?. Economics Letters, 128, 30-34. Doerrenberg, P., & Peichl, A. (2013). Progressive taxation and tax morale. Public Choice, 155(3-4), 293–316. Doerrenberg, P., Duncan, D., Fuest, C., & Peichl, A. (2014). Nice guys finish last: Do honest taxpayers face higher tax rates. KYKLOS, 67(1), 29–53. Doran, M. (2009). Tax penalties and tax compliance. Harvard Journal on Legislation, 46, 111–161. Druckman, D. (1994). Nationalism, patriotism, and group loyalty : A social psychological perspective. Mershon International Studies Review, 38(1), 43–68. Duarte, P. A. O., & Raposo, M. L. B. (2010). A PLS model to study brand preference: An application to the mobile phone market. In V. Esposito Vinzi, W. W. Chin, J. Henseler & H. Wang (Eds.), Handbook of Partial Least Squares: Concepts, Methods and Applications (pp. 449-485). Springe Dwenger, N., Kleven, H., Rasul, I., & Rincke, J. (2014). Extrinsic and intrinsic motivations for tax compliance : Evidence from a field experiment in Germany (Working Paper No. C15). Verein für Socialpolitik / German Economic Association. Edlund, J., & Aberg, R. (2002). Social norms and tax compliance. Swedish Economic Policy Review, 9(1), 201–231. Edwards, J. R., & Lambert, L. S. (2007). Methods for integrating moderation and mediation: a general analytical framework using moderated path analysis. Psychological methods, 12(1), 1-22. Efebera, H., Hayes, D. C., Hunton, J. E., & O’Neil, C. (2004). Tax compliance intentions of low-income individual taxpayers. Advances in Accounting Behavioral Research, 7, 1–25. Elahi, K. Q. (2009). UNDP on good governance. International Journal of Social Economics, 36(12), 1167–1180. El-Khasawneh, B. S. (2012). Challenges and remedies of manufacturing enterprises in developing countries. Journal of Manufacturing Technology Management, 23(3), 328–350. Emerson, R. M. (1976). Social exchange theory. Annual Review of Sociology, 2(2), 335–362. Engel, E. M., Galetovic, A., & Raddatz, C. E. (2001). A note on enforcement spending and VAT revenues. Review of Economics and Statistics, 83(2), 384–387. Engida, T. G., & Baisa, G. A. (2014). Factors influencing taxpayers’ compliance with the tax system: An empirical study in Mekelle City, Ethiopia. eJournal of Tax Research, 12(2), 433–452. Enginda, T. G., & Baisa, G. A. (2014). Factor influencing taxpayer’ compliance with the tax system : An empirical study in Mekelle city, Ethiopia. Ejournal of Tax Research, 12(2), 433–452. Eragbhe, E., & Omoye, A. (2014). SME characteristics and Value Added Tax compliance costs in Nigeria. Mediterranean Journal of Social Sciences, 5(20), 614–620. Esposito Vinzi, V., Trinchera, L., Squillacciotti, S., & Tenenhaus, M. (2008). REBUS‐PLS: A response‐based procedure for detecting unit segments in PLS path modelling. Applied Stochastic Models in Business and Industry, 23, 157–164. Etzioni, A. (1986). Tax evasion and perceptions of tax rate: A research note. Journal of Applied Behavioral Science, 22(2), 177-185. Evans, C., Carlon, S., & Massey, D. (2005). Record keeping practices and tax compliance of SMEs. eJournal of Tax Research, 3(2), 288-334 Everest-Phillips, M., & Sandall, R. (2009). Linking business tax reform with governance: How to measure success (Working Paper). Investment Climate Department, World Bank Group. Faa, S. G. (2008). Tax compliance behavior of individuals under self assessment system. (Unpublished doctoral thesis, Universiti Putra Malaysia). Faizal, S. M., Palil, M. R., Maelah, R., & Ramli, R. (2017). Perception on justice, trust and tax compliance behavior in Malaysia. Kasetsart Journal of Social Sciences, 38, 226-232. Falk, R. F., & Miller, N. B. (1992). A primer for soft modeling. Akron, OH, USA: The University of Akron Press. Faridy, N., Copp, R., Freudenberg, B., & Sarker, T. (2014). Complexity , compliance costs and non compliance with VAT by small and medium enterprises in Bangladesh: Is there a relationship ?. Australian Tax Forum, 29(3), 281–329. Faridy, N., Freudenberg, B., Sarker, T., & Copp, R. (2016). The hidden compliance cost of VAT: An exploration of psychological and corruption costs of VAT in a developing country. eJournal of Tax Research, 14(1), 166–205. Fatt, C. K., & Ling, L. M. (2008). Tax practitioners’ perception on tax audit and tax evasion: Survey evidence in Malaysia. Paper Presented at 8the International Business Research Conference, Dubai Fauvelle-Aymar, C. (1999). The political and tax capacity of government in developing countries. Kyklos, 52(3), 391–413. Favere-Marchesi, M. (2006). The impact of tax services on auditors’ fraud-risk assessment. Advances in Accounting, 22, 149–165. Federico, C. M., Golec, A., & Dial, J. L. (2003). The relationship between the need for closure and support for military action against Iraq : Moderating effects of national attachment. Personality and Social Psychology Bulletin, 31(5), 621–632. Feinstein, J. S. (1991). An econometric analysis of income tax evasion and its detection. The RAND Journal of Economics, 22(1), 14–35. Feld, L. P., & Frey, B. (2007). Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. Law and Policy, 29(1), 102–120. Feld, L. P., & Frey, B. S. (2003). Deterrence and tax morale: how tax administrations and tax payers interact. Organisation for Economic Cooperation and Development, 3, 1–19. Feld, L. P., & Larsen, C. (2012). Self-perceptions, government policies and tax compliance in Germany. International Tax and Public Finance, 19(1), 78–103. Feld, L. P., & Schneider, F. (2011). Survey on the shadow economy and undeclared work in OECD countries. Handbook on the Shadow Economy, 11(2), 78–130. Feld, L. P., & Tyran, J. R. (2002). Tax evasion and voting: An experimental analysis. Kyklos, 55(2), 197–221. Fellner, G., Sausgruber, R., & Traxler, C. (2013). Testing enforcement strategies in the field: Threat, moral appeal and social information. Journal of the European Economic Association, 11(3), 634–660. Fernandes, V. (2012). Re-discovering the PLS approach in management science. Management, 15(1), 101-123. Field, A. (2009). Discovering Statistics using SPSS (3rded.). London: Sage Publications Filion, L.J. (1990). Free trade: The need for a definition of small business. Journal of Small Business and Entrepreneurship, 7(2), 33-46. Finocchiaro, M., & Ilde, C. (2014). Tax compliance under horizontal and vertical equity conditions : An experimental approach. Intarnational Tax Public Finance, 21(4), 560–577. Fischer, C. M. (1993). Perceived-detection probability and taxpayer compliance: A conceptual and empirical examination. (Unpublished doctoral thesis, Pennsylvania State University). Fischer, C.M., Wartick, M., & Mark, M. (1992). Detection probability and taxpayer compliance: A review of the literature. Journal of Accounting Literature,11(2), 1-25. Fochmann, M., & Kroll, E. B. (2015). The effects of rewards on tax compliance decisions. Journal of Economic Psychology, 52, 38–55. Forest, A., & Sheffrin, S. M. (2002). Complexity and compliance: An empirical investigation. National Tax Journal, 55(1), 75-88. Fornell, C., & Bookstein, F. L. (1982). Two structural equation models: LISREL and PLS applied to consumer exit - voice theory. Journal of Marketing Research, 15, 440–452. Fornell, C., & Larcker, D. F. (1981). Structural equation models with unobservable variables and measurement error: Algebra and statistics. Journal of marketing research,18(3) 382-388. Franzoni, L. A. (1999). Tax evasion and tax compliance. In B. Bouckaert and G. De Geest (Eds.). Encyclopedia of Law and Economics, (pp:52-94). Cheltenham, UK: Edward Elgar. Frey, B. (2003). Deterrence and tax morale in the European Union. European Review, 11(3), 385–406. Frey, B., & Torgler, B. (2007). Tax morale and conditional cooperation. Journal of Comparative Economics, 35(1),136–159. Friedland, N., Maital, S., & Rutenberg, A. (1978). A simulation study of income tax evasion. Journal of Public Economics, 10(1), 107–116. Friedman, E., Johnson, S., Kaufmann, D., & Zoido-Lobaton, P. (2000). Dodging the grabbing hand: the determinants of unofficial activity in 69 countries. Journal of public economics, 76(3), 459-493. Gangl, K., Kirchler, E., Lorenz, C. and Torgler, B. (2015). Wealthy tax non-filers in a developing nation: The roles of taxpayer knowledge, perceived corruption and service orientation in Pakistan (Working Paper Series 2015–08). Center for Research in Economics, Management and the Arts (CREMA). Gangl, K., Torgler, B., & Kirchler, E. (2016). Patriotism’s impact on cooperation with the state: An experimental study on tax compliance. Political Psychology, 37(6), 867–881. Gangl, K., Torgler, B., Kirchler, E., & Hofmann, E. (2014). Effects of supervision on tax compliance: Evidence from a field experiment in Austria. Economics Letters, 123(3), 378-382. Gaygisiz, E. (2010). Cultural values and governance quality as correlates of road traffic fatalities: A nation level analysis. Accident Analysis and Prevention, 42(6), 1894–1901. Geberegbe, F. B., İdornigie, G. A., & Nkanbia-Davies, L. O. (2015). Perception of tax fairness and personal income tax compliance in Ken Saro-Wiwa Polytechnic, Bori. Journal of Economics and Finance, 6(6), 1-11. George, D., & Mallery, P. (2006). SPSS for windows step by step: A simple guide and reference . Allyn Bacon, Boston. George, R., & Reddy, Y. (2015). Corporate tax in emerging countries: some aspects of India. International Journal of Law and Management, 57(5), 357-366. Gibson, T., & Van der Vaart, H. J. (2008). Defining SMEs: A less imperfect way of defining small and medium enterprises in developing countries (Working Paper). Brookings Global Echonomy and Development Giesecke, J., & Tran, N. H. (2012). A general framework for measuring VAT compliance rates a general framework for measuring VAT compliance rates. Applied Economics, 44(15), 1867–1889. Gilligan, G., & Richardson, G. (2005). Perceptions of tax fairness and tax compliance in Australia and Hong Kong - a preliminary study. Journal of Financial Crime, 12(4), 331–343. Gitonga, E. N., Kyalo, T., & Maina, L. (2015). Influence of tax rates on tax compliance in the informal sector in Kenya: Survey of Nyeri town. Scholars Bulletin, 1(6), 157-162. Gnan, L., Montemerlo, D., & Huse, M. (2015). Governance systems in family SMEs: The substitution effects between family councils and corporate governance mechanisms. Journal of Small Business Management, 53(2), 355–381. Gregory, A., & Andrew, D. (1996). An analysis of the effect of tax complexity and its perceived justification on equity judgments. The Journal of the American Taxation Association, 18(2), 40–56. Guo, B., Perron, B. E., & Gillespie, D. F. (2008). A systematic review of structural equation modelling in social work research. British Journal of Social Work, 39, 1556–1574. Gupta, M., & Nagadevara, V. (2007). Audit selection strategy for improving tax compliance: Application of data mining technique. Paper Presented at 11the International Conferance on e-governance, Hyderabad, India., 378–387. Haddad, A. E., Sbeiti, W. M., & Qasim, A. (2017). Accounting legislation, corporate governance codes and disclosure in Jordan: A review. International Journal of Law and Management, 59(1), 147-176. Haddad, B. (2006). Role of control procedures and accounting rules in reducing tax evasion in Jordan. (Unpublished master thesis, Yarmouk University). Hai, O. T., & See, L. M. (2011). Behavioral intention of tax non-compliance among sole- proprietors in Malaysia. International Journal of Business and Social Science, 2(6), 142–152. Hair, J. F., Anderson, R. E., Black, W. C., & Tatham, R. L. (1998). Multivariate data analysis with readings. 5th ed. Englewood Cliffs, NJ: Prentice Hall Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate data analysis (7th ed). Upper Saddle River, NJ: Prentice Hall. Hair, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2014). A primer on partial least squares structural equation modeling (PLS-SEM). Sage Publications.UK Hair, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM). Sage Publications. Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a Silver Bullet. Journal of Marketing Theory and Practice, 19(2), 139–151. Hair, J. F., Ringle, C. M., & Sarstedt, M. (2013). Partial least squares structural equation modeling: Rigorous applications, better results and higher acceptance. Long Range Planning, 46(1–2), 1-12. Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review, 26(2), 106-121. Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 40, 414-433. Hair Jr, J. F., Wolfinbarger, M., Money, A. H., Samouel, P., & Page, M. J. (2015). Essentials of business research methods. Routledge. Halla, M. (2012). Tax morale and compliance behavior: First evidence on a causal link. The BE Journal of Economic Analysis & Policy, 12(1), 1-28. Hamm, J. L. (1995). Income level and tax rate as determinants of taxpayer compliance: An experimental examination. (Unpublished doctoral thesis, Texas Tech University). Hanlon, M., Mills, L., & Slemrod, J. (2005). An empirical examination of corporate tax non-compliance (Working Paper), University of Michigan. Hanno, D. M., & Violette, G. R. (1996). An analysis of moral and social influences on taxpayer behavior. Behavioral Research in Accounting, 8, 57–75. Hansford, A., & Hasseldine, J. (2012). Tax compliance costs for small and medium sized enterprises: The case of the UK. eJournal of Tax Research, 10(2), 288–303. Hartner, M., Rechberger, S., Kirchler, E., & Schabmann, A. (2008). Procedural fairness and tax compliance. Economic Analysis and Policy, 38(1), 137–152. Hasan, I., Hoi, C., Wu, Q., & Zhang, H. (2017). Does social capital matter in corporate decisions? Evidence from corporate tax avoidance. Journal of Accounting Research, 55(3), 629-668. Hasseldine, D. J., Kaplan, S. E., & Fuller, L. R. (1994). Characteristics of New Zealand tax evaders: A note. Accounting & Finance, 34(2), 79–93. Hasseldine, J., & Hansford, A. (2003). Tax auditing under self-assessment: Survey Evidence from the United Kingdom. New Zealand Journal of Taxation Law and Policy, 9, 171-182. Hasseldine, J., & Hite, P. A. (2003). Framing, gender and tax compliance. Journal of Economic Psychology, 24(4), 517–533. Hasseldine, J., Hite, P., James, S., & Toumi, M. (2007). Persuasive communications: Tax compliance enforcement strategies for sole proprietors. Contemporary Accounting Research, 24(1), 171–194. Hatten, T. S. (2011). Small Business Management: Entrepreneurship and Beyond (5th ed.). Mason: South-Western Cengage Learning. Hauptman, L., Horvat, M., & Korez-Vide, R. (2014). Improving tax administration’s services as a factor of tax compilance: The case of tax audit. Lex Localis- Journal of Local Self-Government, 12(3), 481–501. Hawamda, M. (2014, August, 20). Small and medium-sized projects a prominent role in the economy and a major funding problem. Alrai Newspaper. http://www.alrai.com/ article/ 664893.htm. Henseler, J., & Sarstedt, M. (2013). Goodness-of-fit indices for partial least squares path modeling. Computational Statistics, 28, 565–580. Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The Use of Partial Least Squares Path Modeling in International Marketing. In New challenges to international marketing (pp. 277-319). Emerald Group Publishing Limited. Hibbing, J. R., & Theiss-Morse, E. (2002). Stealth democracy: Americans' beliefs about how government should work. Cambridge University Press. Hite, A., & Roberts, M. (1992). An analysis of tax reform based on taxpayers’ perceptions of fairness and self interest. Advances in Taxation, 4, 115-137. Hite, P. A. (1988). The effect of peer reporting behavior on taxpayer compliance. Journal of the American Taxation Association, 9(2), 47–64. Ho, D., & Wong, B. (2008). Issues on compliance and ethics in taxation: What do we know? Journal of Financial Crime, 15(4), 369–382. Hofmann, E., Gangl, K., Kirchler, E., & Stark, J. (2014). Enhancing tax compliance through coercive and legitimate power of tax authorities by concurrently diminishing or facilitating trust in tax authorities. Law & policy, 36(3), 290-313. Hogan, R. (1973). Moral conduct and moral character: A psychological perspective. American Psychological Assoclation, 79(4), 217–232. Hogg, M. A. (2006). Social identity theory. Contemporary social psychological theories. Standford University Press. Hogg, M. A., Terry, D. J., & White, K. M. . (1995). A tale of two theories : A critical comparison of identity theory with social identity theory. Social Psychology Quarterly, 58(4), 255–269. Hogg, M., & Abrams, D. (1988). Social identification. London: Routledge Hope, K. R. (2009). Capacity development for good governance in developing societies: Lessons from the field. Development in Practice, 19(1), 79–86. Huang, J., & Rios, J. (2016). Optimal tax mix with income tax non-compliance. Journal of Public Economics, 23(9),1-32. Huddy, L., & Khatib, N. (2007). American patriotism, national identity, and political involvement. American Journal of Political Science, 51(1), 63-77. Hulland, J. (1999). Use of partial least squares (PLS) in strategic management research: a review of four recent studies. Strategic Management Journal, 20(2), 195–204 Hwang, H., Malhotra, N. K., Kim, Y., Tomiuk, M. A., & Hong, S. (2010). A comparative study on parameter recovery of three approaches to structural equation modeling. Journal of Marketing Research (JMR), 47(4), 699–712. Ibrahim, A. B., & Goodwin, J. R. (1986). Perceived causes of success in small business. American Journal of Small Business, 11(2), 41-50. Igbaria, M., Guimaraes, T., & Davis, G. B. (1995). An assessment of structure and causation of IS usage. The Database for Advances in Information Systems, 27(2), 61-67. Ihrig, J., & Moe, K. S. (2004). Lurking in the shadows: The informal sector and government policy. Journal of Development Economics, 73(2), 541-557. Inasius, F. (2015). Tax compliance of small medium enterprises in Indonesia: A case of retailer. Global Conference on Business & Finance Proceedings, 10(1), 87–93. Income and Sales Tax Department (2016). Anual report. Retrieved from http://www. istd.gov.jo/AttachedArabic/projectplan/ 202016% الكتاب% 20 السنوي . Income and Sales Tax Department (2016). Income tax law. Retrieved from http://www.istd.gov.jo/NR/rdonlyres/3C4FF713-AA3F-4FDC-8B98-754EE6E8F2D 1/ 2808/. Pdf Income and Sales Tax Department (2016). Sales tax law. Retrieved from http://www.istd.gov.jo/ISTD/English/Legislations/Laws/sales_law/SalesTaxLaw. htm International Business Publications (2016). Jordan investment and business guide volume 1 strategic and practical information. World Business and Investment Library, washingto DC, USA-Jordan. Chamber of industry International Monetary Fund. (2016). Improving the design of the general sales tax, customs duties, and tax incentives for investments. Fiscal Affairs Department. Available at https:// www.google.com/search?q=mproving+the+Design+of+the+General-8. Isa, K. (2012). Corporate taxpayers compliance variables under the self-assessment system in Malaysia : A mixed methods approach. (Unpublished doctoral thesis, Curtin University). Isa, K. (2014). Tax complexities in the Malaysian corporate tax system: Minimise to maximise. International Journal of Law and Management, 56(1), 50–65. Isa, K., & Pope, J. (2011). Corporate tax audits: Evidence from Malaysia. Global Review of Accounting and finance, 2(1), 42-56. Jackson, B. R., & Milliron, C. V. (1986). Tax compliance research: Findings, problems and prospects. Journal of Accounting Literature, 5(1), 125–165. James, S., & Alley, C. (2002). Tax compliance, self-assessment and tax administration. Journal of Finance and Management in Public Services, 2(2), 27–42. James, S., & Edwards, A. (2010). An annotated bibliography of tax compliance and tax compliance costs. University of Exeter Business School . James, S., Murphy, K., & Reinhart, M. (2005). Taxpayer beliefs and views: Two new surveys. Australian Tax Forum, 20, 157-188. Jayawardane, D. (2015). Psychological factors affect tax compliance - a review paper. Internatioanl Journal Of Arts and Commerce, 4(6), 131–141. Jimenez, P. D. (2013). Tax compliance in a social setting: The influence of norms, perceptions of fairness, and trust in government on taxpayer compliance (Unpublished doctoral thesis, University of North Texas). Jimenez, P., & Iyer, G. S. (2016). Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. Advances in accounting, 34, 17-26. Johanson, G. A., & Brooks, G. P. (2009). Initial scale development: Sample size for pilot studies. Educational and Psychological Measurement,70(3),394-400. Johnson, C., Masclet, D., & Montmarquette, C. (2010). The effect of perfect monitoring of matched income on sales tax compliance: An experimental investigation. National Tax Journal, 63(1), 121–148. Johnson, S., Kaufmann, D., McMillan, J., & Woodruff, C. (2000). Why do firms hide? Bribes and unofficial activity after communism. Journal of Public Economics, 76(3), 495-520. Johnsson, E., & Martini, M. (2012). Corruption trends in the middle east and north Africa region (Working Paper). Transperancy International, Anti-corruption Resource Centre. Jordan Chamber of Industry. (2014). Developments of the Jordanian economy and the performance of the industrial sector during the year 2014. Retrieved from http://www.jci.org.jo/Pages/viewpage.aspx?pageID=136. Johnson. Jordan Chamber of Industry. (2017). Sectors. It is available at http://www.jci.org.jo/Pages/viewpage.aspx?pageID=127 Jordan Customs (2016). How account of fees and tax implications of private cars? Retrieved from http://www.customs.gov.jo/customsdynamic/publicnews/ Ins Instruction Details. aspx ?Lang=1&NewsID=49&Type=P&Path= Jordan Economic and Social Council. (2014). Tax evasion in Jordan: causes, ways. www.esc.Jo Jordan Independent Economic Watch. (2014). Tax burden in Jordan, reality & prospects. www.identity-center.org. Jordan Investment Commission. (2016). Industry sector. Retrieved from http://www.jic.gov.jo/Contents/Industry _Sector.aspx. Jordan Investment Commission. (2018). Jordan fact sheet. Retrieved from hthttps://jic.gov.jo/portal/en/why-jordan/jordan-fact-sheet Jordanian Audit Bureau (2014, October, 10). Jordan claims accounting persons and companies because of tax evasion. Raialyoum. Retrieved from http://www.raialyoum.com/?p= 163700 Joulfaian, D. (2000). Corporate income tax evasion and managerial preferences. The Review of Economics and Statistics, 82(4), 698–701. Juhi, A. H. (2011). Tax fairness and tax compliance in Iraq. (Unpublished master thesis, University Utara Malaysia). Juul, K. (2006). Decentralization, local taxation and citizenship in Senegal. Development and Change, 37(4), 821–846. Kabashi, A. (2007). Tax evasion and its impact on the efficiency of taxation system In Sudan. (Uupublished master thesis, Sudan University of Science and Technology). Kahne, J., & Middaugh, E. (2006). Patriotism good for democracy? a study of high school seniors’ patriotic commitments. Phi Delta Kappan, 87(8), 600–607. Kalsi, N. S., Kiran, R., & Vaidya, S. C. (2009). Effective e-governance for good governance in India. International Review of Business Research Papers, 5(1), 212–229. Kamar, I. K. (2015). Effects of government taxation policy on sales revenue of SME in Uasin Isaac Kipchirchir Kamar. International Journal of Business and Management Invention, 4(2), 29–40. Kamdar, N. (1997). Corporate income tax compliance: A time series analysis. Atlantic Economic Journal, 25(1), 37-49. Kamleitner, B., Korunka, C., & Kirchler, E. (2012). Tax compliance of small business owners. International Journal of Entrepreneurial Behaviour & Research, 18(3), 330–351. Kamyabi, Y., & Devi, S. (2011). Use of professional accountants’ advisory services and its impact on SME performance in an emerging economy: A resource-based view. Journal of Management and Sustainability, 1(1), 43–55. Kaplan, S. E., & Reckers, P. M. (1985). A study of tax evasion judgments. National Tax Journal, 38(1), 97-102 Kaplan, S. E., Newberry, K. J., & Reckers, P. M. (1997). The effect of moral reasoning and educational communications on tax evasion intentions. The Journal of the American Taxation Association, 19(2), 38–54. Kasipillai, J., & Abdul-Jabbar, H. (2006). Gender and ethnicity differences in tax compliance. Asian Academy of Management Journal, 11(2), 73–88. Kasipillai, J., Aripin, N., & Amran, N. A. (2003). The influence of education on tax avoidance and tax evasion. eJournal of Tax Research, 1(2), 134–146. Kaufmann, D., Kraay, A., & Mastruzzi, M. (2007). Governance matters VI: Aggregate and individual governance indicators for 1996-2006 (Working Paper No. 4280). World Bank Policy. Kazem, H. A. (2016). The reality of tax evasion in Iraqi: A field study in the branch Al-Diwaniya. AL-Qadisiya Journal for Administrative and Economic Sciences, 2(18), 230–246. Keen, M., & Smith, S. (2006). VAT fraud and evasion: What do we know, and what can be done? (Working Paper). International Monetary Fund. Kelly, G. (2012). Exploring the impact of adverse events on SME tax compliance behaviour: A longitudinal study (Working Paper No. 1). National Research & Evaluation Unit Kelman, H. C. (1961). Processes of opinion change. Public Opinion Quarterly, 25(1), 57–78. Kenny, D. A. (1979). Correlation and causality. New York: Wiley. Khasawneh, A., Obeidat, M. I., & Al-Momani, M. A. (2008). Income tax fairness and the taxpayers’ compliance in Jordan. Journal of Economic and Administrative Sciences, 24(1), 15–39. Khlif, H., & Achek, I. (2015). The determinants of tax evasion : A literature review. International Journal of Law and Management, 57(5), 1–20. Kim, H., Ku, B., Kim, J. Y., Park, Y. J., & Park, Y. B. (2016). Confirmatory and exploratory factor analysis for validating the phlegm pattern questionnaire for healthy subjects. Evidence-Based Complementary and Alternative Medicine, 2016, 1-8 Kim, S. (2008). Does political intention affect tax evasion ? Journal of Policy Modeling, 30(3), 401–415. King, S., & Sheffrin, S. M. (2002). Tax evasion and equity theory: An investigative approach. International Tax and Public Finance, 9(4), 505–521. Kiow, T. S., Salleh, M. F. M., & Kassim, A. A. B. M. (2017). The determinants of individual taxpayers’ tax compliance behaviour in peninsular malaysia. International Business and Accounting Research Journal, 1(1), 26-43. KIpkoech, K. D. (2016). Effect of economic factors on tax compliance in Kenya: A survey of limited liability companies within Eldoret municipality. Journal of International Business Research and Marketing, 1(2), 19-24. Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge: Cambridge University Press. Kirchler, E., & Maciejovsky, B. (2001). Tax compliance within the context of gain and loss situations, expected and current asset position , and profession. Journal of Economic Psychology, 22, 173–194. Kirchler, E., & Wahl, I. (2010). Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance. Journal of Economic Psychology, 31(3), 331–346. Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. Kirchler, E., Kogler, C., & Muehlbacher, S. (2014). Cooperative tax compliance: From deterrence to deference. Current Directions in Psychological Science, 23(2), 87–92. Kirchler, E., Muehlbacher, S., Kastlunger, S., & Wahl, I. (2007). Why pay taxes? A review of tax compliance decisions (Working Paper 07-30). International Studies Program, Georgia State University. Kirchler, E., Niemirowski, A., & Wearing, A. (2006). Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers. Journal of Economic Psychology, 27(4), 502–517. Kiri, N. (2016). Factors affecting tax evasion. International Journal of Economics, Commerce and Management, 4(2), 804–811. Kline, B. (2005). Principle and practice of structural equation modeling (2 ed.). New York: Guilford Byrne Kline, B. (2016). Principle and practice of structural equation modeling (4 ed.). New York: Guilford Byrne Kline, R. B. (1998). Principles and Practice of Structural Equation Modeling. New York: The Guilford Press.

Similar Items