Determinants of tax noncompliance behaviour among the self-employed in Libya

Tax noncompliance has become a core issue for many countries around the world, especially developing countries like Libya. The current study empirically examined the moderating effect of political factors on the determinants of tax noncompliance among the Libyan self-employed. In this respect, the p...

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Main Author:	Abodher, Fareq Mustafa
Format:	Thesis
Language:	eng eng eng
Published:	2019
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/9360/1/depositpermission_s96031.pdf https://etd.uum.edu.my/9360/2/s96031_01.pdf https://etd.uum.edu.my/9360/3/s96031_references.docx
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id	my-uum-etd.9360
record_format	uketd_dc
spelling	my-uum-etd.93602022-05-17T00:56:12Z Determinants of tax noncompliance behaviour among the self-employed in Libya 2019 Abodher, Fareq Mustafa Zainol Ariffin, Zaimah Saad, Natrah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ4771.6 Income Tax. Tax Returns. Tax noncompliance has become a core issue for many countries around the world, especially developing countries like Libya. The current study empirically examined the moderating effect of political factors on the determinants of tax noncompliance among the Libyan self-employed. In this respect, the political factors (political affiliation and political instability) are more suitable to the political situation of Libya in the wake of the post-2011 revolution that has had major transforming impact on the Libyan economy and society. Data was collected by means of a structured questionnaire designed for the study and distributed to 498 respondents. The PLS-SEM technique was employed to analyse the data and empirically examine the relationship between latent variables. Results showed that Islamic perspective, national pride, tax knowledge, tax penalty and political instability had a significant and positive effect on tax noncompliance whereas tax morale and political affiliation had a significant and negative effect on tax noncompliance among Libyan self-employed. Furthermore, results showed that political affiliation significantly and positively moderates the relationship between Islamic perspective, tax knowledge, tax penalty and noncompliance. However, it significantly and negatively moderates the relationship between national pride, trust in government, tax morale, tax fairness and tax noncompliance. Moreover, political instability significantly and positively moderates the relationship between trust in government, tax morale, tax fairness and tax noncompliance while it significantly and negatively moderates the relationship between Islamic perspective, tax knowledge, tax penalty and tax noncompliance among Libyan taxpayers. Theoretically, the findings have extended the body of knowledge by providing empirical evidence of the moderating effect of political factors on tax noncompliance. Practically, the government should consider these factors as crucial and significant while formulating taxation policies to minimize tax noncompliance's culture among the Libyan self-employed and hence increase government revenues. The recommendation, limitations and direction for future research were also presented. 2019 Thesis https://etd.uum.edu.my/9360/ https://etd.uum.edu.my/9360/1/depositpermission_s96031.pdf text eng staffonly https://etd.uum.edu.my/9360/2/s96031_01.pdf text eng public https://etd.uum.edu.my/9360/3/s96031_references.docx text eng public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Zainol Ariffin, Zaimah Saad, Natrah
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Abodher, Fareq Mustafa Determinants of tax noncompliance behaviour among the self-employed in Libya
description	Tax noncompliance has become a core issue for many countries around the world, especially developing countries like Libya. The current study empirically examined the moderating effect of political factors on the determinants of tax noncompliance among the Libyan self-employed. In this respect, the political factors (political affiliation and political instability) are more suitable to the political situation of Libya in the wake of the post-2011 revolution that has had major transforming impact on the Libyan economy and society. Data was collected by means of a structured questionnaire designed for the study and distributed to 498 respondents. The PLS-SEM technique was employed to analyse the data and empirically examine the relationship between latent variables. Results showed that Islamic perspective, national pride, tax knowledge, tax penalty and political instability had a significant and positive effect on tax noncompliance whereas tax morale and political affiliation had a significant and negative effect on tax noncompliance among Libyan self-employed. Furthermore, results showed that political affiliation significantly and positively moderates the relationship between Islamic perspective, tax knowledge, tax penalty and noncompliance. However, it significantly and negatively moderates the relationship between national pride, trust in government, tax morale, tax fairness and tax noncompliance. Moreover, political instability significantly and positively moderates the relationship between trust in government, tax morale, tax fairness and tax noncompliance while it significantly and negatively moderates the relationship between Islamic perspective, tax knowledge, tax penalty and tax noncompliance among Libyan taxpayers. Theoretically, the findings have extended the body of knowledge by providing empirical evidence of the moderating effect of political factors on tax noncompliance. Practically, the government should consider these factors as crucial and significant while formulating taxation policies to minimize tax noncompliance's culture among the Libyan self-employed and hence increase government revenues. The recommendation, limitations and direction for future research were also presented.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Abodher, Fareq Mustafa
author_facet	Abodher, Fareq Mustafa
author_sort	Abodher, Fareq Mustafa
title	Determinants of tax noncompliance behaviour among the self-employed in Libya
title_short	Determinants of tax noncompliance behaviour among the self-employed in Libya
title_full	Determinants of tax noncompliance behaviour among the self-employed in Libya
title_fullStr	Determinants of tax noncompliance behaviour among the self-employed in Libya
title_full_unstemmed	Determinants of tax noncompliance behaviour among the self-employed in Libya
title_sort	determinants of tax noncompliance behaviour among the self-employed in libya
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2019
url	https://etd.uum.edu.my/9360/1/depositpermission_s96031.pdf https://etd.uum.edu.my/9360/2/s96031_01.pdf https://etd.uum.edu.my/9360/3/s96031_references.docx
_version_	1747828581437800448

Determinants of tax noncompliance behaviour among the self-employed in Libya

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