The use of Expected Utility Theory (EUT) in Taxpayers&amp;#039; Behaviour Modelling

Ameur, Farid; Tkiouat, Mohamed

doi:10.3844/ajassp.2017.245.251

Cited by 4 publications

(4 citation statements)

References 10 publications

(38 reference statements)

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“…Meanwhile, external factors are factors that affect taxpayer compliance which is influenced from outside the individual/organization, for example, equipment or social influences from other people, meaning that individuals will be forced to behave because of the situation (Manuaba & Gayatri, 2017 ). The modern taxation system can be classified as an external factor that influences taxpayers to carry out their taxation (Ameur & Tkiouat, 2016 ).…”

Section: Literature Reviewmentioning

confidence: 99%

The effect of attitude and religiosity on tax compliant intention moderated by the utilization of e-Filing

et al. 2022

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This research examined the effect of religiosity and attitude on tax compliant intention, moderated by The utilization of e-Filing. This research was analytical research with a quantitative approach. Data analysis used the measurement model Structural Equation Model (SEM) with the WarpPLS approach because the model used moderating variables where the WarpPLS approach is very well used in a model like this. The analysis tools use WarpPLS 6.0 Software. Large taxpayers are generally in the form of agencies and individuals, so the population of this study was companies that are in the Directorate General of Taxation of Large Taxpayers Jakarta, Large Tax Service Offices 1 and 2, totaling 529 companies. Religiosity (X1) and attitude (X2) significantly influence tax compliant intention (Y1). The utilization of e-Filing showed a significant moderating effect on the research model. The novelties that can be found in this study include the development of the Theory of Planned Behavior from the basic theory proposed by Ajzen (1991) by involving other variables that affect taxpayer compliance behavior, namely the religiosity of taxpayers. The development of concepts or models of Theory of Planned Behavior (TPB) in tax involves the variables of religiosity, attitude, tax compliant intention, and the utilization of the e-Filing system. In addition, it involves the utilization of the e-Filing variable as a moderating variable.

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Section: Literature Reviewmentioning

confidence: 99%

The effect of attitude and religiosity on tax compliant intention moderated by the utilization of e-Filing

et al. 2022

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“…Allingham and Sandmo [1] examined tax compliance behavior using Becker's 1968 economics of crime model [1,6]. Later, researchers turned to the Prospect Theory developed by Kahneman and Tversky [7] to explain how TSBEC people decide to comply when there is a risk while taking the worth of the outcome into consideration [8,9]. The behavioral method involved using psychology and sociology to examine how people and corporations behave when it comes to paying their taxes [6].…”

Section: Tax Compliancementioning

confidence: 99%

The Identity Social of Tax Compliance: How it Impacts Manufacturing Business

Dwianika,

Paramita Sofia,

et al. 2023

KSS

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This paper used a qualitative method to investigate the impacts of manufacturer’s social identity on their tax attitudes and how these effects affect firm’s tax compliance. The data from 101 respondents reported that membership and identity affect their firm’s tax compliance, but not private and public collective self-esteem. The result showed that dependence on the community and stakeholder views on corporate identity are considered important by companies to increase public trust. Meanwhile, private and public collective self-esteem were no longer the key. It implies that the former is more likely to have a higher cost of tax collection to represent tax compliance, which may restrict funds for their public sector and adversely affects its functionality. This is consistent with the previous findings that identify socially impacted tax compliance, instead of self-esteem. Research results for manufacturing managers related to strengthening social identity factors in order to improve overall corporate tax compliance, such as joining tax communities, professional membership’s and the like. By having a clear social identity, managers have channels to discuss tax issues and find solutions to tax problems more easily. Keywords: tax compliance, identity social, membership, community, self-esteem

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“…The study also found that noncompliance is lower when residents or citizens have direct control over government budgets, whereas the opposite holds when there is no such control. In the EUT model, the taxpayer is thought to be risk averse, and subsequently, the EUT function has a positive marginal utility, and it is diminishing (Ameur & Tkiouat 2017).…”

Section: Behavioural Tax Theoriesmentioning

confidence: 99%

Public finance in South Africa: Tax compliance and behavioural responses to tax increases

Mishi

Tshabalala

2023

Africa’s Public Service Delivery and Performance Review

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Background: Unfavourable macro-economic and socio-economic conditions have placed South Africa's economy in a difficult fiscal situation, with rapidly growing public debt and large government deficits. This compromises service delivery in all spheres of government. Aim: The study focused on assessing the level of tax compliance in South Africa and what factors explain the level of compliance. Setting: World Values Survey data on South Africa were used to assess the tax side of fiscal policy, how taxpayers' response to the policy affects compliance and what matters for compliance. Methods: Descriptive statistics and an ordered logistic model were employed on longitudinal data. The study used data from two waves, the first wave between the years 2005 and 2009 and the second wave between the years 2006 and 2016. Results:The study revealed that the perceptions, attitudes and behaviours of South African taxpayers have generally shifted from a society that values tax compliance to a nation that justifies tax evasion. The main factors that shape perception and behaviour towards tax compliance were found to be demographic factors, the level of confidence in the government and patriotism. Conclusion:The study recommends that cognitive and behavioural factors that shape taxpayers' choice to either comply with or evade tax need to be considered when designing and/or communicating the policy. In doing so, the framework will be well fitted into South Africa's unique socio-economic landscape, helping finance public service delivery. In summary, public service delivery needs to incorporate behavioural insights. Contribution:The significance of understanding human behaviour in public management planning, which is given less attention, has been found to be central.

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The use of Expected Utility Theory (EUT) in Taxpayers' Behaviour Modelling

Cited by 4 publications

References 10 publications

The effect of attitude and religiosity on tax compliant intention moderated by the utilization of e-Filing

The effect of attitude and religiosity on tax compliant intention moderated by the utilization of e-Filing

The Identity Social of Tax Compliance: How it Impacts Manufacturing Business

Public finance in South Africa: Tax compliance and behavioural responses to tax increases

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