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Öğe A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey(Univ New South Wales, Fac Law, 2017) Mohdali, Raihana; Benk, Serkan; Budak, Tamer; MohdIsa, Khadijah; Yussof, Salwa HanaEnsuring compliance in tax collection is very crucial as tax is one of the basic elements of public financing in almost all countries. The issue of compliance in tax research has been explored over many years from different perspectives. Initially, it started with a negative assumption of taxpayers' compliance attitudes and recently the research has shifted to a more positive attitude of taxpayers. One of the factors that is expected to shape taxpayers' compliance attitudes is religiosity. Even though a number of studies have started to explore this issue recently, not many studies have used primary data because the majority of the studies were relying on secondary data. Therefore, this study is comparing the impact of religiosity and its components on both tax compliance components, voluntary and enforced tax compliance, in Malaysia and Turkey. Surveys distributed to individual taxpayers were used in both countries. Religiosity is found to have a significant impact on voluntary tax compliance that influences taxpayers' positive attitudes in both countries. Even though religiosity seems to be an influential factor with respect to tax compliance behaviour, this study has shown that in certain circumstances, it might appear irrelevant.Öğe The Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayers(Mdpi, 2016) Benk, Serkan; Budak, Tamer; Yuzbasi, Bahadir; Mohdali, RaihanaThe aim of this study is to explore the impact between religiosity and voluntary tax compliance and enforced tax compliance for self-employed taxpayers in Turkey, where Islam is the predominant religion. A questionnaire survey was administrated to 375 male and 28 female self-employed taxpayers. In this paper, two dimensions of religiosity, namely interpersonal and intrapersonal religiosity, were studied. Factor analysis and ordinary least squares regression methods were used for data analyses. The results of the study illustrate that general religiosity has a statistically positive impact on both voluntary and enforced tax compliance. When we consider the dimensions of religiosity, only intrapersonal religiosity appears to be a significant contributor only to voluntary tax compliance. Nevertheless, interpersonal religiosity has no significant statistical effect on both voluntary and enforced tax compliance. This is one of the pioneer studies of its kind, and investigates the relationship between religiosity and tax compliance from the perspective of developing countries, particularly, Turkey.Öğe RELIGIOSITY AND TAX COMPLIANCE ATTITUDES IN MALAYSIA AND TURKEY(Masters Int Consultancy Res Publ, Mirdec, 2017) Budak, Tamer; Benk, Serkan; Mohdali, Raihana; Isa, Khadijah Mohd; Yussof, Salwa Hana[Abstract Not Available]
