Factors Influencing Tax Compliance Intention Among Sole Proprietors: A Proposed Model
DOI:
https://doi.org/10.52962/ipjaf.2019.3.3.76Keywords:
Voluntary compliance, Theory of Planned Behaviour, information dissemination, direct taxAbstract
Tax non-compliance is a unique problem as it does not only depend on the economic consequences but also the result of the combination of factors such as psychological, sociological, ethics, enforcement, tax administration, and demographics. Various strategies have been introduced by the Inland Revenue Board of Malaysia (IRBM) to combat non-compliance problems in Malaysia such as taxpayers education, programs to increase tax awareness, tax audit, and tax investigation. Hence, in this study, we have developed a new model to predict the intention to comply among sole proprietors in Malaysia. The model is based on the Theory of Planned Behavior associated with the Expected Utility Theory and Deterrence Theory. The potential factors that influence the intention to comply with tax laws such as attitude towards the intention to comply, audit factors that consist of penalty rates and the probability of being audited, opportunity and subjective norms are studied. The mediating effect of information dissemination is also examined in this study. Non-audited taxpayers are chosen as a sample to measure voluntary compliance instead of enforced compliance. This research had adopted quantitative method of data gathering by way of questionnaire. Voluntary compliance is the key to a successful tax administration. Thus, it is very critical for IRB to determine the factors that can influence the intention to comply voluntarily with tax laws.
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References
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Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.
Ajzen, I. (1985). From intentions to actions: A theory of planned behavior. In J. Kuhl & J. Beckman (Eds.), Action-control: From cognition to behavior (pp. 11-39). Heidelberg: Springer
Ajzen, I., & Fishbein, M. (1980). Understanding attitudes and predicting social behavior. Englewood Cliffs, NJ: Prentice-Hall.
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3), 323-338.
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., Jackson, B. R., & McKee, M. (2009). Getting the word out: Enforcement information dissemination and compliance behavior. Journal of Public Economics, 93(3–4), 392–402
Alm, J., Jackson, B.R., & McKee, M. (2006). Audit information dissemination, taxpayer communication, and compliance behavior. Andrew Young School of Policy Studies Research Paper, 06 – 44.
Antonides, G., & Robben, H.S.J. (1995). True positives and false alarms in the detection of tax evasion. Journal of Economic Psychology 17, 617?640.
Appelgren, L., (2008). The effect of audit strategy infromation on tax compliance – an empirical study. EJournal of Tax Research, 6(1), 67 -81.
Armitage, C. J., & Conner, M. (2001). Efficacy of the Theory of Planned Behaviour: A meta-analytic review. British Journal of Social Psychology, 40, 471–499.
Aziz, S. A., Bidin, Z., & Marimuthu, M. (2017). The effect of attitude and understanding towards goods and service tax satisfaction among business community in Malaysia. Advanced Science Letters, 23(4), 3120–3123.
Azman, F. M. N., & Bidin, Z. (2015). Zakat compliance intention behavior on saving. International Journal of Business and Social Research, 05(01), 118–128.
Badara, 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.
Bagdad, M. A., Noor, R., Hamid, N. A., & Aziz, R. A. (2017). Factors affecting tax gap?: Evidence from tax audit cases. Global Conference on Business and Economics Research, 150–156.
Bandura, A. (1977). Self-efficacy: Toward a unified theory of behavioral change. Psychological Review, 84, 191-215.
Becker, G. (1968). Crime and punishment: An economic approach. The Journal of Political Economy, 76(2), 169-217.
Benk, S. (2011). An investigation of tax compliance intention: A theory of planned behavior approach. European Journal of Economics, Finance and Administrative Sciences, (28), 180–188.
Bidin, Z., & Idris, K.M., (2007), The role of attitude and subjective norm on intention to comply zakah on employment income, IKaZ International Journal of Zakah
Bidin, Z., Idris, K. M., & Shamsudin, F. M. (2009). Predicting compliance intention on zakah on employment income in Malaysia: An application of Reasoned Action Theory. Jurnal Pengurusan, 28, 85-102.
Bidin, Z., & Shamsudin, F. M. (2014). Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax. International Journal of Business and Social Science, 5(1), 131- 139
Bidin, Z., Shamsudin, F. M., Shalihen, M. S., & Zainudin, M. O. (2011). Factors influencing intention to comply with local sales tax in Malaysia. SSRN Electronic Journal, 1–13.
Blanthorne, C., & Kaplan, S. (2008). An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior. Accounting, Organizations and Society, 33(7–8), 684–703.
Bobek, D.D. (1997). Tax fairness: How do individual judges fairness and what effects does it have on their behaviour? (Unpublished PhD Thesis). University of Florida, Gainesville.
Bobek, D. D., Hatfield, R.C., & Wentzel, K. (2007). An investigation of why taxpayers prefer refunds: A theory of planned behavior approach. Journal of the American Taxation Association, 29(1), 93-111.
Chalu, H., & Mzee, H. (2018). Determinants of Tax Audit Effectiveness in Tanzania, Managerial Auditing Journal, 33(1), 35-63.
Chan, C. W., Troutman, C.S., & O’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.
Cialdini, R., & Trost, M. R. (1998). Social influence: Social norms, conformity, and compliance. In D. T. Gilbert, S. T. Fiske, & G. Lindzey (Eds.), The handbook of social psychology. Boston: Oxford University Press.
Devos, K. (2014). Factors influencing individual taxpayer compliance behaviour. Factors Influencing Individual Taxpayer Compliance Behaviour (Vol. 9789400774). https://doi.org/10.1007/978-94-007-7476-6
Fischer, C.M., Wartick, M., & Mark, M.M. (1992) Detection probability and taxpayer compliance: a review of the literature. Journal of Accounting Literature, 11, 1-41.
Gopi, M., & Ramayah, T. (2007). Applicability of theory of planned behavior in predicting intention to trade online: Some evidence from a developing country. International Journal of Emerging Markets, 2(4), 348-360.
Grasmick, H. G., & Scott, W. J. (1982). Tax evasion and mechanisms of social control: A comparison with grand and petty theft. Journal of Economics Psychology, 2(3), 213-230.
Hanno, D. M., & Violette, G. R. (1996). An analysis of moral and social influences on taxpayer behavior. Behavioral Research in Accounting, 8, 57-75.
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.
Ing-Long, W., & Jian-Liang, C. (2005). An extension of trust and TAM model with TPB in the initial adoption of on-line tax: an empirical study. International Journal of Human-Computer Studies, 62(6), 784-808.
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, V.C. (1986) Tax compliance research: findings, problems and prospects, Journal of Accounting Literature, 5:125-165.
Joulfaian, D., & Rider, M. (1998), Differential taxation and tax evasion by small business. National Tax Journal, 51(4), 675-87.
Kamleitner, B., Korunka, C., & Kirchler, E. (2012). Tax compliance of small business owners. International Journal of Entrepreneurial Behavior & Research, 18(3), 330 – 351.
Kasipillai, J., & Abdul Jabbar, H. (2006). Gender & ethnicity differences in tax compliance. Asian Academy of Management Journal, 11(2), 73-88.
Kastlunger, B., Kirchler, E., Mittone, L., & Pitters, J. (2009), Sequences of audits, tax compliance, and taxpaying strategies, Journal of Economic Psychology, 30, 405-418.
Kidwell, B., & Jewell, R. D. (2003). An Examination of Perceived Behavioral Control: Internal and external influences on intention. Psychology and Marketing, 20(7), 625–642. (Kirchler, 2007)
Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. In Law & Society Review (Vol. 42). https://doi.org/10.1017/CBO9780511628238
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.
Kleven, H. J., Knudsen, M. B., Kreiner, C. T., Pedersen, S., & Saez, E. (2011). Unwilling or unable to cheat? Evidence from a tax audit experiment in Denmark. Econometrica, 79(3), 651 - 692
Langham, J., Paulsen, N., & Härtel, C. E. J. (2012). Improving tax compliance strategies: Can the theory of planned behaviour predict business compliance? EJournal of Tax Research, 10(2), 364–402.
Lembaga Hasil Dalam Negeri Malaysia. (2017). Laporan Tahunan 2017. Kuala Lumpur. Percetakan Nasional Malaysia Berhad
Lembaga Hasil Dalam Negeri Malaysia. (2016). Laporan Tahunan 2016. Kuala Lumpur. Percetakan Nasional Malaysia Berhad
Liu, X. (2014). Use tax compliance: The role of norms, audit probability, and sanction severity. Academy of Accounting and Financial Studies Journal, 18(1), 65–80.
Loo, E., Mckerchar, M., & Hansford, A. (2009). Understanding the compliance behaviour of Malaysian individual taxpayers using a mixed method approach. Journal of the Australasian Tax Teachers Association, 4(1), 181-202.
Lu, C., Huang, S., & Lo, P. (2010). An empirical study of on-line tax filing acceptance model: Integrating TAM and TPB. African Journal of Business Management, 4(5), 800–810.
Ma’ruf, J. J., Mohamad, O., & Ramayah, T. (2003). Intention to purchase via the internet: A comparison of two theoretical models. The Proceedings of the 5th Asian Academy of Management Conference, Challenges of Globalized Business: The Asian Perspective.
Organisation for Economic Co-operation and Development (OECD). (2015). OECD Revenue Statistics in Asian Countries : Trends in Indonesia, Malaysia and the Philipines http://www.oecd.org/ctp/tax-policy/revenue-statistics-in-asian-countries-2015-9789264234277-en.htm
Organisation for Economic Co-operation and Development (OECD). (2004). Compliance Risk Management: Managing and Improving Tax Compliance. Forum on Tax Administration Compliance sub-group (Guidance Note)
Organisation for Economic Co-operation and Development (OECD). (2011), Right from the Start: Influencing the Compliance Environment for Small / Medium Sized Enterprises, France, Paris: OECD Forum on Tax Administration.
Ramayah, T., May, O. S., & Omar, A. (2008). Behavioral determinants of online banking adoption: Some evidence from a multicultural society. I-manager’s Journal of Management, 2(3), 29-37.
Ramayah, T., Yusoff, Y. M., Jamaludin, N., & Ibrahim, A. (2009). Applying the Theory of Planned Behavior (TPB) to predict internet tax filing intentions. International Journal of Management, 26(2), 272–284.
Rhodes, R.E., & Courneya, K.S. (2003). Investigating multiple components of attitude, subjective norm, and perceived control: An examination of the theory of planned behaviour in the exercise domain. The British Journal of Social Psychology, 42, 129- 146.
Richardson, G. (2006) Determinants of tax evasion: a cross country investigation, Journal of International Accounting, Auditing and Taxation, 15, 150-69.
Saad, R.A.J., & Haniffa, R. (2014). Determinants of zakah (Islamic tax) compliance behaviour. Journal of Islamic Accounting and Business Research, 5(2), 182 – 193.
Shih, Y. Y., & Fang, K. (2004). The use of decomposed theory of planned behavior to study internet banking in Taiwan. Internet Research, 14(3), 213-223.
Slemrod, J., Blumenthal, M., & Christian, C. (2001). Taxpayer Response to an increased probability of audit: Evidence from a controlled experiment in Minnesota. Journal of Public Economics, 79(3), 455-483.
Spicer, M. W., & Becker, L. A. (1980). Fiscal inequity and tax evasion: An experimental approach. National Tax Journal, 171-175.
Torgler, B. (2002). Speaking to theorists and searching for facts: tax morale and tax compliance in experiments. Journal of Economic Surveys, 16(5), 657-684.
Triandis, H. C. (1977). Interpersonal behavior. Monterey, CA: Brooks/Cole. Psychology Psychology & Health, 15, 383-393.
Wenzel, M. (2003). Taxing compliance and the psychology of justice: Mapping the Field. Taxing Democracy, 41 – 70.
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.
Ajzen, I. (1985). From intentions to actions: A theory of planned behavior. In J. Kuhl & J. Beckman (Eds.), Action-control: From cognition to behavior (pp. 11-39). Heidelberg: Springer
Ajzen, I., & Fishbein, M. (1980). Understanding attitudes and predicting social behavior. Englewood Cliffs, NJ: Prentice-Hall.
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3), 323-338.
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., Jackson, B. R., & McKee, M. (2009). Getting the word out: Enforcement information dissemination and compliance behavior. Journal of Public Economics, 93(3–4), 392–402
Alm, J., Jackson, B.R., & McKee, M. (2006). Audit information dissemination, taxpayer communication, and compliance behavior. Andrew Young School of Policy Studies Research Paper, 06 – 44.
Antonides, G., & Robben, H.S.J. (1995). True positives and false alarms in the detection of tax evasion. Journal of Economic Psychology 17, 617?640.
Appelgren, L., (2008). The effect of audit strategy infromation on tax compliance – an empirical study. EJournal of Tax Research, 6(1), 67 -81.
Armitage, C. J., & Conner, M. (2001). Efficacy of the Theory of Planned Behaviour: A meta-analytic review. British Journal of Social Psychology, 40, 471–499.
Aziz, S. A., Bidin, Z., & Marimuthu, M. (2017). The effect of attitude and understanding towards goods and service tax satisfaction among business community in Malaysia. Advanced Science Letters, 23(4), 3120–3123.
Azman, F. M. N., & Bidin, Z. (2015). Zakat compliance intention behavior on saving. International Journal of Business and Social Research, 05(01), 118–128.
Badara, 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.
Bagdad, M. A., Noor, R., Hamid, N. A., & Aziz, R. A. (2017). Factors affecting tax gap?: Evidence from tax audit cases. Global Conference on Business and Economics Research, 150–156.
Bandura, A. (1977). Self-efficacy: Toward a unified theory of behavioral change. Psychological Review, 84, 191-215.
Becker, G. (1968). Crime and punishment: An economic approach. The Journal of Political Economy, 76(2), 169-217.
Benk, S. (2011). An investigation of tax compliance intention: A theory of planned behavior approach. European Journal of Economics, Finance and Administrative Sciences, (28), 180–188.
Bidin, Z., & Idris, K.M., (2007), The role of attitude and subjective norm on intention to comply zakah on employment income, IKaZ International Journal of Zakah
Bidin, Z., Idris, K. M., & Shamsudin, F. M. (2009). Predicting compliance intention on zakah on employment income in Malaysia: An application of Reasoned Action Theory. Jurnal Pengurusan, 28, 85-102.
Bidin, Z., & Shamsudin, F. M. (2014). Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax. International Journal of Business and Social Science, 5(1), 131- 139
Bidin, Z., Shamsudin, F. M., Shalihen, M. S., & Zainudin, M. O. (2011). Factors influencing intention to comply with local sales tax in Malaysia. SSRN Electronic Journal, 1–13.
Blanthorne, C., & Kaplan, S. (2008). An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior. Accounting, Organizations and Society, 33(7–8), 684–703.
Bobek, D.D. (1997). Tax fairness: How do individual judges fairness and what effects does it have on their behaviour? (Unpublished PhD Thesis). University of Florida, Gainesville.
Bobek, D. D., Hatfield, R.C., & Wentzel, K. (2007). An investigation of why taxpayers prefer refunds: A theory of planned behavior approach. Journal of the American Taxation Association, 29(1), 93-111.
Chalu, H., & Mzee, H. (2018). Determinants of Tax Audit Effectiveness in Tanzania, Managerial Auditing Journal, 33(1), 35-63.
Chan, C. W., Troutman, C.S., & O’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.
Cialdini, R., & Trost, M. R. (1998). Social influence: Social norms, conformity, and compliance. In D. T. Gilbert, S. T. Fiske, & G. Lindzey (Eds.), The handbook of social psychology. Boston: Oxford University Press.
Devos, K. (2014). Factors influencing individual taxpayer compliance behaviour. Factors Influencing Individual Taxpayer Compliance Behaviour (Vol. 9789400774). https://doi.org/10.1007/978-94-007-7476-6
Fischer, C.M., Wartick, M., & Mark, M.M. (1992) Detection probability and taxpayer compliance: a review of the literature. Journal of Accounting Literature, 11, 1-41.
Gopi, M., & Ramayah, T. (2007). Applicability of theory of planned behavior in predicting intention to trade online: Some evidence from a developing country. International Journal of Emerging Markets, 2(4), 348-360.
Grasmick, H. G., & Scott, W. J. (1982). Tax evasion and mechanisms of social control: A comparison with grand and petty theft. Journal of Economics Psychology, 2(3), 213-230.
Hanno, D. M., & Violette, G. R. (1996). An analysis of moral and social influences on taxpayer behavior. Behavioral Research in Accounting, 8, 57-75.
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.
Ing-Long, W., & Jian-Liang, C. (2005). An extension of trust and TAM model with TPB in the initial adoption of on-line tax: an empirical study. International Journal of Human-Computer Studies, 62(6), 784-808.
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, V.C. (1986) Tax compliance research: findings, problems and prospects, Journal of Accounting Literature, 5:125-165.
Joulfaian, D., & Rider, M. (1998), Differential taxation and tax evasion by small business. National Tax Journal, 51(4), 675-87.
Kamleitner, B., Korunka, C., & Kirchler, E. (2012). Tax compliance of small business owners. International Journal of Entrepreneurial Behavior & Research, 18(3), 330 – 351.
Kasipillai, J., & Abdul Jabbar, H. (2006). Gender & ethnicity differences in tax compliance. Asian Academy of Management Journal, 11(2), 73-88.
Kastlunger, B., Kirchler, E., Mittone, L., & Pitters, J. (2009), Sequences of audits, tax compliance, and taxpaying strategies, Journal of Economic Psychology, 30, 405-418.
Kidwell, B., & Jewell, R. D. (2003). An Examination of Perceived Behavioral Control: Internal and external influences on intention. Psychology and Marketing, 20(7), 625–642. (Kirchler, 2007)
Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. In Law & Society Review (Vol. 42). https://doi.org/10.1017/CBO9780511628238
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.
Kleven, H. J., Knudsen, M. B., Kreiner, C. T., Pedersen, S., & Saez, E. (2011). Unwilling or unable to cheat? Evidence from a tax audit experiment in Denmark. Econometrica, 79(3), 651 - 692
Langham, J., Paulsen, N., & Härtel, C. E. J. (2012). Improving tax compliance strategies: Can the theory of planned behaviour predict business compliance? EJournal of Tax Research, 10(2), 364–402.
Lembaga Hasil Dalam Negeri Malaysia. (2017). Laporan Tahunan 2017. Kuala Lumpur. Percetakan Nasional Malaysia Berhad
Lembaga Hasil Dalam Negeri Malaysia. (2016). Laporan Tahunan 2016. Kuala Lumpur. Percetakan Nasional Malaysia Berhad
Liu, X. (2014). Use tax compliance: The role of norms, audit probability, and sanction severity. Academy of Accounting and Financial Studies Journal, 18(1), 65–80.
Loo, E., Mckerchar, M., & Hansford, A. (2009). Understanding the compliance behaviour of Malaysian individual taxpayers using a mixed method approach. Journal of the Australasian Tax Teachers Association, 4(1), 181-202.
Lu, C., Huang, S., & Lo, P. (2010). An empirical study of on-line tax filing acceptance model: Integrating TAM and TPB. African Journal of Business Management, 4(5), 800–810.
Ma’ruf, J. J., Mohamad, O., & Ramayah, T. (2003). Intention to purchase via the internet: A comparison of two theoretical models. The Proceedings of the 5th Asian Academy of Management Conference, Challenges of Globalized Business: The Asian Perspective.
Organisation for Economic Co-operation and Development (OECD). (2015). OECD Revenue Statistics in Asian Countries : Trends in Indonesia, Malaysia and the Philipines http://www.oecd.org/ctp/tax-policy/revenue-statistics-in-asian-countries-2015-9789264234277-en.htm
Organisation for Economic Co-operation and Development (OECD). (2004). Compliance Risk Management: Managing and Improving Tax Compliance. Forum on Tax Administration Compliance sub-group (Guidance Note)
Organisation for Economic Co-operation and Development (OECD). (2011), Right from the Start: Influencing the Compliance Environment for Small / Medium Sized Enterprises, France, Paris: OECD Forum on Tax Administration.
Ramayah, T., May, O. S., & Omar, A. (2008). Behavioral determinants of online banking adoption: Some evidence from a multicultural society. I-manager’s Journal of Management, 2(3), 29-37.
Ramayah, T., Yusoff, Y. M., Jamaludin, N., & Ibrahim, A. (2009). Applying the Theory of Planned Behavior (TPB) to predict internet tax filing intentions. International Journal of Management, 26(2), 272–284.
Rhodes, R.E., & Courneya, K.S. (2003). Investigating multiple components of attitude, subjective norm, and perceived control: An examination of the theory of planned behaviour in the exercise domain. The British Journal of Social Psychology, 42, 129- 146.
Richardson, G. (2006) Determinants of tax evasion: a cross country investigation, Journal of International Accounting, Auditing and Taxation, 15, 150-69.
Saad, R.A.J., & Haniffa, R. (2014). Determinants of zakah (Islamic tax) compliance behaviour. Journal of Islamic Accounting and Business Research, 5(2), 182 – 193.
Shih, Y. Y., & Fang, K. (2004). The use of decomposed theory of planned behavior to study internet banking in Taiwan. Internet Research, 14(3), 213-223.
Slemrod, J., Blumenthal, M., & Christian, C. (2001). Taxpayer Response to an increased probability of audit: Evidence from a controlled experiment in Minnesota. Journal of Public Economics, 79(3), 455-483.
Spicer, M. W., & Becker, L. A. (1980). Fiscal inequity and tax evasion: An experimental approach. National Tax Journal, 171-175.
Torgler, B. (2002). Speaking to theorists and searching for facts: tax morale and tax compliance in experiments. Journal of Economic Surveys, 16(5), 657-684.
Triandis, H. C. (1977). Interpersonal behavior. Monterey, CA: Brooks/Cole. Psychology Psychology & Health, 15, 383-393.
Wenzel, M. (2003). Taxing compliance and the psychology of justice: Mapping the Field. Taxing Democracy, 41 – 70.
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How to Cite
Factors Influencing Tax Compliance Intention Among Sole Proprietors: A Proposed Model. (2019). Indian-Pacific Journal of Accounting and Finance, 3(3), 14-26. https://doi.org/10.52962/ipjaf.2019.3.3.76
