Compliance with rules: Some social determinants.

Thibaut, John; Friedland, Nehemia; Walker, Laurens

doi:10.1037/h0037535

Cited by 79 publications

(42 citation statements)

References 6 publications

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“…Empirical evidences stated that there is a positive relationship between perceived public spending and tax morale. Thibaut et al (1974) concluded that tax compliance will be high if taxes are paid back in the form of public services. Frey and Feld (2002) argued that tax morale will be higher, if tax officer treat taxpayers with respect.…”

Section: Tax Morale Socio-economic and Socio-demographic Factorsmentioning

confidence: 99%

An assessment of tax morale among Mauritian taxpayers

Vythelingum¹,

Soondram²,

Jugurnath³

2017

J. Account. Taxation

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Taxation has gained considerable attention in the past few year and lot of studies have be en done on tax evasion and tax compliance. This study assesses the level of tax and identifies factors that shape tax morale in Mauritius. A self-developed questionnaire was distributed to 250 randomly respondents and a logistic regression analysis was use d to analyse data collected. A high degree of tax morale is required to achieve high level of tax compliance. The result shows that socio -demographic and socio economic factors have an impact on tax morale and it can be seen that social norm, fairness and equity, trust in government and in tax authority are determinants that shape tax morale. The findings are in line with that some authors who found out that that there is a positive correlation between inequity and tax evasion. The study recommended that population should be educated, tax system should be simplified, government should be fair and tax authority should respect the population.

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Section: Tax Morale Socio-economic and Socio-demographic Factorsmentioning

confidence: 99%

An assessment of tax morale among Mauritian taxpayers

Vythelingum¹,

Soondram²,

Jugurnath³

2017

J. Account. Taxation

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“…Horwitz, 1954;Thibaut, Friedland, & Walker, 1974). That is, P comes to "believe in" O as a reliable source of positive outcomes.…”

Section: A Theoretical Framework For the Study Of Alienation In The Smentioning

confidence: 99%

Toward a psychological theory of alienation.

Stokols¹

1975

Psychological Review

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The experience of alienation is conceptualized as a sequential-developmental process which (a) develops in the context of an ongoing relationship between an individual and another person or group of people; (b) involves an unexpected deterioration in the quality of outcomes provided to the individual by the other(s) ; and (c) persists to the extent that the individual and the other(s) remain spatially or psychologically proximal. On the basis of two variable components, personal-neutral thwarting and saliencenonsalience of alternatives, a typology of estrangement experiences is proposed which includes four behavioral syndromes: isolation, reintegration, subjugation, and rebellion. Though in each of these syndromes the individual's appraisal of the situation leads to at least temporary disillusionment, the induction of persisting cognitive changes as a result of one's exposure to personal thwarting by another is viewed to be the central and unique feature of the alienation experience. Finally, research directions and policy implications of the proposed framework are discussed.

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“…Keadilan prosedural menurut Thibaut et al (1974) merujuk pada konsekuensi psychological sosial variasi prosedural, dengan penekanan khusus pada efek prosedural pada keadilan dalam penilaian. Studi Thibaut et al (1974) berfokus pada pengendalian proses dan hasil sebagai variabel kunci yang memengaruhi keadilan prosedural.…”

Section: Sistem Pengukuran Kinerja Dan Keadilan Proseduralunclassified

“…Studi Thibaut et al (1974) berfokus pada pengendalian proses dan hasil sebagai variabel kunci yang memengaruhi keadilan prosedural.…”

Section: Sistem Pengukuran Kinerja Dan Keadilan Proseduralunclassified

Mediasi Konflik Peran Dan Keadilan Prosedural Dalam Hubungan Pengukuran Kinerja Dengan Kinerja Manajerial

Basri¹

2013

JAKI

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This study explores managerial behavioral responses associated with performance measurement system. Design of performance measurement system is investigated financial and non-financial measures related to the four perspectives of Balanced Scorecard (BSCPenelitian ini mengamati respon perilaku manajerial dihubungkan dengan sistem pengukuran kinerja. Desain sistem pengukuran kinerja yang diselidiki adalah pengukuran keuangan dan non keuangan yang berhubungan dengan empat perspektif dari Balanced Scorecard (BSC). Penelitian ini menguji apakah konflik peran dan keadilan prosedural memengaruhi hubungan antara pengukuran kinerja dan kinerja manajerial. Berdasarkan sampel dari 67 manajer pada Bank regional di Kota Pekanbaru, hasil pengujian model struktural menggunakan Partial Least Square menunjukkan bahwa konflik peran memediasi hubungan sistem pengukuran kinerja dengan kinerja manajerial. Namun, penelitian ini tidak dapat membuktikan bahwa keadilan prosedural memediasi hubungan sistem pengukuran kinerja dengan kinerja manajerial. Hasil penelitian ini memiliki implikasi teori dan praktik yang penting.Kata Kunci: sistem pengukuran kinerja, konflik peran, keadilan prosedural, kinerja manajerial LATAR BELAKANGDalam beberapa tahun terakhir, para peneliti telah menyatakan keprihatinan dengan ukuran kinerja tradisional yang berfokus terutama pada kriteria keuangan seperti ROI dan laba (Banker et al. 2000). Hal ini disebabkan ukuran kinerja tradisional memiliki keterbatasan yaitu memiliki fokus yang sempit, bersifat historis, dan dalam banyak kasus tidak lengkap (Chenhall 1997; Ittner dan Larcker 1998). Penelitian mengenai pengukuran kinerja

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Compliance with rules: Some social determinants.

Cited by 79 publications

References 6 publications

An assessment of tax morale among Mauritian taxpayers

An assessment of tax morale among Mauritian taxpayers

Toward a psychological theory of alienation.

Mediasi Konflik Peran Dan Keadilan Prosedural Dalam Hubungan Pengukuran Kinerja Dengan Kinerja Manajerial

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