What Factors Influence the Intentions of Individuals to Engage in Tax Evasion? Evidence from Ghana

Owusu, Godfred Matthew Yaw; Bekoe, Rita Amoah; Anokye, Fred Kwasi; Anyetei, Lydia

doi:10.1080/01900692.2019.1665686

Cited by 22 publications

(24 citation statements)

References 55 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Planned behavior refers to an individual behavior which is planned based on information he receives or his perception of existing conditions or possibilities that will occur (Malik & Younus, 2019;Owusu et al, 2019;Puspita et al, 2016). Referring to TPB, individual behavior will be determined by the intention depending on three essential things: First, individual attitude related to action (attitude); second, subjective norms inherent in the person (subjective norms); and third, the possibility of supervision of and control over the behavior that he will do (perceived behavioral control; Ajzen, 1991;Langham et al, 2012;Onu & Oats, 2014).…”

Section: Theory Of Planned Behaviormentioning

confidence: 99%

National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study

Sutrisno

Dularif

2020

Cogent Business & Management

View full text Add to dashboard Cite

The objective of this research is to present the meta-analysis results of the relationship of social norms and religiosity with tax evasion, with national culture as a moderating variable. Previous researches show mixed results of the relationship between social norms, religiosity, and tax evasion. Meta-analysis is considered a way out of saturated and inconsistent research since it provides an efficient and systematic approach to make a robust conclusion. This research synthesizes 54 results of 14 individual articles published from 1989 to 2017. This study shows three main findings. Although social norms are not effective to fight tax evasion, religiosity is a useful instrument to decrease tax evasion. Theoretically, national culture plays a pivotal role as a variable to moderate social norms with tax

show abstract

Section: Theory Of Planned Behaviormentioning

confidence: 99%

National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study

Sutrisno

Dularif

2020

Cogent Business & Management

View full text Add to dashboard Cite

show abstract

“…Di tengah dilema yang sedang terjadi kenyataannya masih banyak konsultan yang bahkan cenderung menjalankan praktik kecurangan pajak dan berarti tidak mengikuti asas etik profesi kon sultan. Apabila masih ingin profesi konsul tan pajak dihormati oleh masyarakat umum, maka pemulihan citra profesi merupakan tantangan bersama yang harus dihadapi ber sama (Owusu et al, 2020). Etika kebajikan kontemporer pada masalah penghindaran pajak multinasional perlu diterapkan agar masyarakat tidak menuduh akuntan atau pun konsultan pajak memiliki peran yang dimainkan dalam kegiatan ini (West, 2018).…”

Section: Hasil Dan Pembahasanunclassified

Merefleksikan Sifat Gajah Mada Dalam Diri Konsultan Pajak

Prajnasari

2020

jamal

View full text Add to dashboard Cite

Penelitian ini bertujuan untuk mengungkapkan tantangan konsul tan pajak dan merefleksikan sifat Gajah Mada untuk menghadapinya. Metode yang digunakan adalah kualitatif deskriptif dengan beberapa konsultan pajak sebagai informan. Penelitian ini menemukan bahwa ak tualisasi sifat Gajah Mada muncul ketika konsultan pajak mengalami dilema etis. Dilema etis terjadi ketika klien ingin meminimalkan beban pajak tetapi konsultan pajak tetap mematuhi kode etik profesinya. Ber dasarkan hal tersebut konsultan pajak diharuskan untuk memikirkan keputusan yang diambil dengan pertimbangan risiko jangka panjang dan penghargaan yang akan didapatkan.

show abstract

Section: Introductionmentioning

confidence: 99%

“…For decades, countries, especially those classified as developing economies, have struggled to meet their annual tax targets which have resulted in consistent shortfalls in their total revenue (Owusu et al , 2020). The attempt to finance the ever-growing public expenditure of such countries has often resulted in a large budget deficit over the years and the over-reliance on external assistance in a form of donor support to augment the revenue shortfalls (Owusu et al , 2020). While donor support has been pivotal to the developmental efforts of developing economies in the past, there has been a consistent decline in development assistance from developed countries to their less developed counterparts since the 2008 financial crisis (Dang et al , 2013).…”

Section: Introductionmentioning

confidence: 99%

“…While donor support has been pivotal to the developmental efforts of developing economies in the past, there has been a consistent decline in development assistance from developed countries to their less developed counterparts since the 2008 financial crisis (Dang et al , 2013). Borrowing from institutions such as the International Monetary Fund (IMF) and World Bank has become an inevitable option for most of these countries despite concerns over unfair conditionality mostly associated with such funding options (Owusu et al , 2020).…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

The effect of personality traits and tax morale on tax evasion intention

Owusu

Bart-Plange

Koomson

et al. 2021

JFC

Self Cite

View full text Add to dashboard Cite

Purpose This paper aims to explore the relationship among personality traits, tax morale and tax evasion intention of students. Using the five-factor model of personality ratings, this study hypothesizes that agreeableness, openness to experience, conscientiousness, extraversion and neuroticism are good predictors of both tax morale and tax evasion intentions of individuals. Further, this paper argues that tax morale correlates negatively with tax evasion intention. Design/methodology/approach A survey method was adopted and questionnaires were developed to elicit responses for the study. The study hypotheses were tested structurally using the partial least square-structural equation modelling technique. Findings The results of the study demonstrate the existence of a positive and statistically significant relationship between three dimensions of the personality traits (agreeableness, conscientiousness and openness to experience) and tax morale. Consistent with the expectation, the study also finds tax morale to be significant and negatively associated with tax evasion intention. Research limitations/implications This study concludes from the findings that improving the tax morale of individuals could be an important way by which tax authorities can improve voluntary tax compliance and reduce the incidence of tax evasion by individuals. Originality/value The study uses all the dimensions of the five-factor model to examine the tax evasion intention of individuals. It also contributes to the theoretical literature by highlighting the mediating role of tax morale in the relationship between personality traits and tax evasion intention from an African perspective.

show abstract

What Factors Influence the Intentions of Individuals to Engage in Tax Evasion? Evidence from Ghana

Cited by 22 publications

References 55 publications

National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study

National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study

Merefleksikan Sifat Gajah Mada Dalam Diri Konsultan Pajak

The effect of personality traits and tax morale on tax evasion intention

Contact Info

Product

Resources

About