Determinants of tax compliance behaviour among Yemeni SMEs: The moderating effect of removal of government subsidies

Despite the substantial efforts by the government, income tax compliance among small and medium-sized enterprises (SMEs) in the manufacturing sector of Yemen is very low. Therefore, the present study aims to determine the factors that influence the tax compliance behaviour among the SMEs in Yemen by...

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Main Author:	Abd Obaid, Mohammed Mahdi
Format:	Thesis
Language:	eng eng
Published:	2021
Subjects:	HF5001-6182 Business
Online Access:	https://etd.uum.edu.my/9496/1/permission%20to%20deposit-902927.pdf https://etd.uum.edu.my/9496/2/s902927_01.pdf
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id	my-uum-etd.9496
record_format	uketd_dc
spelling	my-uum-etd.94962022-06-14T08:16:36Z Determinants of tax compliance behaviour among Yemeni SMEs: The moderating effect of removal of government subsidies 2021 Abd Obaid, Mohammed Mahdi Ibrahim, Idawati Mat Udin, Noraza Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy HF5001-6182 Business HJ4771.6 Income Tax. Tax Returns. Despite the substantial efforts by the government, income tax compliance among small and medium-sized enterprises (SMEs) in the manufacturing sector of Yemen is very low. Therefore, the present study aims to determine the factors that influence the tax compliance behaviour among the SMEs in Yemen by extending Fischer’s Model that is built on the integration of both economic and socio-psychological theories in the context of tax compliance as well as examining the moderating role of the removal of government subsidies as a new construct of SMEs’ tax compliance behaviour. This study hypothesises ten factors affecting SMEs’ tax compliance behaviour and ten hypotheses on the moderating effects of the removal of government subsidies on such relationships. Using the quantitative approach, this study employed a self –administered questionnaire survey among 490 owner-managers of SMEs listed by the Yemeni Ministry of Industry and Trade (YMIT). From there, 372 responses were received and usable for analysis purpose. The Partial Least Squares (PLS) results revealed positive relationships between tax fairness, tax audit, tax rate, tax penalty, political instability, and zakat payment on SMEs’ tax compliance behaviour and negative relationships of income of SMEs and tax compliance costs on SMEs’ tax compliance behaviour. Meanwhile, peer influence and perception of corruption did not demonstrate any significant influence on SMEs’ tax compliance behaviour. The findings also ascertained the potential moderating effect of the removal of government subsidies on the relationships between tax fairness, tax audit, tax rate, tax penalty and tax compliance costs on SMEs tax compliance behaviour. Besides extending the body of knowledge by providing a robust model to explain several interrelated factors that influence SMEs tax compliance behaviour, the results also offer further insights on the determinants of tax compliance behaviour among SMEs, especially in the Yemen context. 2021 Thesis https://etd.uum.edu.my/9496/ https://etd.uum.edu.my/9496/1/permission%20to%20deposit-902927.pdf text eng staffonly https://etd.uum.edu.my/9496/2/s902927_01.pdf text eng public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Ibrahim, Idawati Mat Udin, Noraza
topic	HF5001-6182 Business HF5001-6182 Business
spellingShingle	HF5001-6182 Business HF5001-6182 Business Abd Obaid, Mohammed Mahdi Determinants of tax compliance behaviour among Yemeni SMEs: The moderating effect of removal of government subsidies
description	Despite the substantial efforts by the government, income tax compliance among small and medium-sized enterprises (SMEs) in the manufacturing sector of Yemen is very low. Therefore, the present study aims to determine the factors that influence the tax compliance behaviour among the SMEs in Yemen by extending Fischer’s Model that is built on the integration of both economic and socio-psychological theories in the context of tax compliance as well as examining the moderating role of the removal of government subsidies as a new construct of SMEs’ tax compliance behaviour. This study hypothesises ten factors affecting SMEs’ tax compliance behaviour and ten hypotheses on the moderating effects of the removal of government subsidies on such relationships. Using the quantitative approach, this study employed a self –administered questionnaire survey among 490 owner-managers of SMEs listed by the Yemeni Ministry of Industry and Trade (YMIT). From there, 372 responses were received and usable for analysis purpose. The Partial Least Squares (PLS) results revealed positive relationships between tax fairness, tax audit, tax rate, tax penalty, political instability, and zakat payment on SMEs’ tax compliance behaviour and negative relationships of income of SMEs and tax compliance costs on SMEs’ tax compliance behaviour. Meanwhile, peer influence and perception of corruption did not demonstrate any significant influence on SMEs’ tax compliance behaviour. The findings also ascertained the potential moderating effect of the removal of government subsidies on the relationships between tax fairness, tax audit, tax rate, tax penalty and tax compliance costs on SMEs tax compliance behaviour. Besides extending the body of knowledge by providing a robust model to explain several interrelated factors that influence SMEs tax compliance behaviour, the results also offer further insights on the determinants of tax compliance behaviour among SMEs, especially in the Yemen context.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Abd Obaid, Mohammed Mahdi
author_facet	Abd Obaid, Mohammed Mahdi
author_sort	Abd Obaid, Mohammed Mahdi
title	Determinants of tax compliance behaviour among Yemeni SMEs: The moderating effect of removal of government subsidies
title_short	Determinants of tax compliance behaviour among Yemeni SMEs: The moderating effect of removal of government subsidies
title_full	Determinants of tax compliance behaviour among Yemeni SMEs: The moderating effect of removal of government subsidies
title_fullStr	Determinants of tax compliance behaviour among Yemeni SMEs: The moderating effect of removal of government subsidies
title_full_unstemmed	Determinants of tax compliance behaviour among Yemeni SMEs: The moderating effect of removal of government subsidies
title_sort	determinants of tax compliance behaviour among yemeni smes: the moderating effect of removal of government subsidies
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2021
url	https://etd.uum.edu.my/9496/1/permission%20to%20deposit-902927.pdf https://etd.uum.edu.my/9496/2/s902927_01.pdf
_version_	1747828608386203648

Determinants of tax compliance behaviour among Yemeni SMEs: The moderating effect of removal of government subsidies

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