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Intrinsic And Extrinsic Motivation In Tax Compliance Behaviour

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dc.contributor.authorNoorliana Safianen_US
dc.contributor.authorSuhaila Abdul Hamiden_US
dc.date.accessioned2024-05-27T15:00:12Z
dc.date.available2024-05-27T15:00:12Z
dc.date.issued2017
dc.description.abstractTax compliance is a worthy area to be examined in Malaysia since government relies on tax revenue to fund its operations. Records from the Inland Revenue Board of Malaysia indicates that tax compliance is still an issue. Past studies in tax compliance indicate that many factors can influence the tax compliance behaviour of taxpayers. However, studies on intrinsic and extrinsic motivation in complying with the tax law are still scarce especially in Malaysia. This paper attempts to provide an overview into intrinsic and extrinsic motivation in complying with the tax law. A review of past relevant studies is presented and it can be concluded that intrinsic and extrinsic motivations can influence tax compliance behaviour. The review suggests that intrinsic motivation in tax context is normally associated with tax morale. Contrarily, extrinsic motivation in tax compliance is generally discussed as providing a positive inducement to increase tax complianceen_US
dc.identifier.citationSafian, N., & Abdul Hamid, S. (2017). Intrinsic and Extrinsic Motivation in Tax Compliance Behaviour. International Journal of Accounting, Finance and Business (IJAFB), 2(6), 123-133.en_US
dc.identifier.epage133
dc.identifier.issn0128-1844
dc.identifier.issue6
dc.identifier.other226-2
dc.identifier.spage122
dc.identifier.urihttp://www.ijafb.com/PDF/IJAFB-2017-06-12-13.pdf
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/4042
dc.identifier.volume2
dc.language.isoenen_US
dc.publisherGlobal Academic Excellenceen_US
dc.relation.ispartofInternational Journal of Accounting, Finance and Businessen_US
dc.subjectTax compliance,en_US
dc.subjectMotivation,en_US
dc.subjectIntrinsic,en_US
dc.subjectExtrinsic,en_US
dc.subjectPaper reviewen_US
dc.titleIntrinsic And Extrinsic Motivation In Tax Compliance Behaviouren_US
dc.typeArticleen_US
dspace.entity.typePublication

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