A PROPOSED MODEL OF CULTURE INFLUENCE TOWARDS INTENTION OF TAX NON-COMPLIANCE AMONG SME OWNERS IN MALAYSIA

Authors

  • Nor Zuhairatun Md Radzi Sultan Abdul Halim Mu’adzam Shah International Islamic University (UniSHAMS)
  • Zaimah Zainol Ariffin Universiti Utara Malaysia (UUM)

Keywords:

Tax Non-Compliance, Intention, SME Owners, Culture Influence, Hofstede’s Cultural Dimensions Theory

Abstract

Despite the importance of SME as the backbone of Malaysia in generating national income, prior studies on tax non-compliance have focused little on culture influence as one of the predictors of tax non-compliance. With the multicultural society which has a different culture, belief, and value, it is important to examine culture influence towards tax non-compliance, so that actions can be taken by the IRBM to deter tax non-compliance of SME owners. Therefore, this study attempts to propose a conceptual framework of Hofstede’s Cultural Dimensions Theory to be used in examining culture influence towards the intention of tax non-compliance among SME owners.

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Published

2020-03-10

How to Cite

Nor Zuhairatun Md Radzi, & Zaimah Zainol Ariffin. (2020). A PROPOSED MODEL OF CULTURE INFLUENCE TOWARDS INTENTION OF TAX NON-COMPLIANCE AMONG SME OWNERS IN MALAYSIA. ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME’S (AIJBES), 2(3), 12–18. Retrieved from https://gaexcellence.com/aijbes/article/view/166

Issue

Vol. 2 No. 3 (2020): Volume_2 Issues_3 [March, 2020]

Section

Articles