Compliance Behavior Research Articles

The Influence of Personal Norms and Tax Compliance Intentions on The Tax Compliance Behavior of MSME Actors

The Influence of Personal Norms and Tax Compliance Intentions on The Tax Compliance Behavior of MSME Actors

Review of Factors Affecting Tax Compliance And Tax Ratio Target Achievement

This article provides a comprehensive review of the factors influencing tax compliance and the achievement of targeted tax ratios, employing literature review and qualitative analysis approaches. The primary objective is to identify and analyze the determinants that affect taxpayers' compliance behavior and how these factors contribute to meeting the desired tax ratio targets set by governments. Tax compliance is crucial for ensuring sufficient public revenue, which supports economic development and public services. Achieving targeted tax ratios is essential for maintaining fiscal stability and promoting equitable economic growth. The study explores various factors, including economic, psychological, and institutional elements, that impact tax compliance. Economic factors such as income levels, tax rates, and perceived fairness of the tax system are examined alongside psychological factors such as taxpayer attitudes, trust in government, and perceived benefits of public spending. Institutional factors, including the efficiency of tax administration and the legal framework, are also considered. By synthesizing findings from existing literature, this article highlights the complex interplay of these factors and suggests strategies for policymakers to enhance tax compliance and achieve targeted tax ratios. The findings underscore the importance of a multifaceted approach that considers both taxpayer behavior and systemic reforms to improve tax systems' effectiveness.

Faktor Kunci Kepatuhan Pajak UMKM E-Commerce di DKI Jakarta : Modernisasi Sistem Pajak, Religiusitas, Love of Money, dan Sanksi Pajak

Purpose: The purpose of this study is to examine how Religiosity, love of money, tax sanctions, and modernization of the tax system affect tax compliance of MSME businesses. Methodology: The sampling method is based on the formula of Roscoe's theory. Using the SmartPLS 4.0 program for PLS-SEM data analysis, the researcher tested the hypothesis at a significance level of 5%. Results: the results of the study, taxpayer compliance in e-commerce is significantly influenced by the modernization of the tax system for MSMEs; taxpayer compliance in is not significantly influenced by religiosity for the same business; and e-commerce is significantly influenced by love of money. In terms of MSME e-commerce tax compliance, tax sanctions do not have a significant effect. Limitations: This study may only cover a small portion of e-commerce MSMEs in DKI Jakarta, so the results may not fully represent the entire population of e-commerce MSMEs in the area if the sample used is not taken randomly or there is a tendency to select certain respondents, then the results of the study can be influenced by sample selection bias. Contribution: This study adds to the existing literature on tax compliance, particularly in the context of MSMEs in the e-commerce sector. It provides new insights into how factors such as tax system modernization, religiosity, love of money, and tax sanctions interact to influence tax compliance. By testing a theoretical model involving various factors influencing tax compliance, this study strengthens or challenges existing theories related to tax compliance behavior, particularly in the context of the digital economy

Emerging Evidence Supports Broader Definition of Chairside Behavior Guidance and Familial Compliance.

Behavior management as a set of clinical techniques to induce desirable clinical treatment and subsequent compliance behaviors in children and families varies internationally based on professional training, access to care, health literacy, and societal norms. This report proposes non-typical diagnostic considerations of additional inherent behavioral conditions and familial and social qualifiers that may help predict success both at the chairside and in compliance with home self-care behaviors to reduce caries susceptibility. A review of the medical and dental literature provides ample support for the consideration of changing characteristics of both the patient and the environment. The current recommendations for choice of behavior guidance in direct clinical care, as used in the USA, often fall short of efficacy for a variety of reasons including the provider limitations, the extent and difficulty of treatment, and most recently appreciated, the complexity of negative childhood experiences, subclinical behavioral disorders, and immutable negative determinants of health outside the dental setting affecting interaction with health professionals. These same factors, such as family dysfunction and societal stresses, also impact compliance with out-of-clinic preventive efforts that many oral health care providers rely upon to help mitigate treatment limitations in reaching children. There are also behavioral elements of compliance and attitudes toward health that dentists need to recognize. A broader, more inclusive concept of behavior guidance to include factors beyond those typically associated with a dental patient affecting treatment and compliance with preventive behaviors may be beneficial. Every population and patient will have differing characteristics and require individualized care.

Observing systemic values in a tax avoidance environment: Using systems theory to examine the Ireland–Apple tax relationship

AbstractTax has been the site of many battles between ethical behaviour and formal compliance with tax law, particularly in an international context. This paper accepts the functional differentiation of society and explores the amorality of systems. The environmental noise about unfair tax competition by states and tax avoidance by multinational enterprises is extensive. The autopoietic legal system cannot be relied upon to deliver a concurring view, instead producing its self‐referential and sometimes contradictory communications. The empirical setting considers Ireland and Apple and the legal system's verdict on the legality of their tax relationship. This legal verdict changes as the case progresses from European Commission to one court after another, a contingent and uncertain outcome that may be prompted by systemic irritation but which is not co‐ordinated with moral commentary on Ireland or Apple. The absence of coordination by the legal system with environmental commentary on fairness means that, as the legal verdict changes from court to superior court, moral commentary is not a reliable predictor of legal outcome.

Use of the Omaha System nursing model on nutritional status outcomes in peritoneal dialysis patients.

To construct and apply a risk screening and intervention system for malnutrition in peritoneal dialysis patients based on the Omaha System. A total of 75 peritoneal dialysis patients were randomly divided into control (38 cases) and intervention group (37 cases). The control group received routine operation training and health education, and the intervention group implemented a nutritional management plan based on the Omaha System. The modified quantitative subjective comprehensive nutritional scale (MQSGA) score, kidney disease dietary compliance attitude (RAAQ) and behavior (RABQ) score, body mass index (BMI), serum albumin (ALB), prealbumin (PA), and hemoglobin (Hb) were observed. Before intervention, there was no significant difference in these indicators between the two groups (p>0.05). After 6months, the MQSGA score in the intervention group was significantly lower than that in the control group (p<0.05). RAAQ score and RABQ score in the intervention group were higher than those in the control group and (p<0.05), and the nutritional indicators in the intervention group, such as BMI, ALB, PA, and Hb, were higher than those in the control group (p<0.05). A nutritional management plan based on the Omaha System can help improve the nutrition condition of peritoneal dialysis patients, and improve the dietary compliance of chronic kidney disease patients.

Enhancing street-level bureaucrats ’compliance with policies challenging traditional customs through information frameworks: an experimental study in China

ABSTRACT Street-level bureaucrats face serious policy compliance challenges when implementing ‘policies that run counter to traditional custom’. How can the compliance of street-level bureaucrats with such policies be enhanced? To answer this question, based on the policy context of a fireworks display ban, this paper examines the policy compliance behavioural tendencies of street-level bureaucrats under informational frames using a 2(emotional vs. logical) * 2 (gain vs. loss) experimental approach. It was found that different information frames differentially affect the policy compliance. Emotion-based information frames are more effective in strengthening street-level bureaucrats’ policy compliance than logic-based narrative frames. Emphasizing losses is more effective in enhancing street-level bureaucrats’ policy compliance than emphasizing gains. The attitude of street bureaucrats to policy plays a partly mediating role. This study provides insight into the street-level bureaucrats’ policy compliance tendencies in implementing policies that are contrary to traditional custom, emphasizing the important role of information presentation mode in policy propaganda and mobilization in intervening in the policy compliance behaviour of street-level bureaucrats.

Does land expropriation to neighbors affect the enrollment of bystanders in pension programs?

Land expropriation can incur not only economic costs but also political costs. Using panel data from the China Family Panel Studies (CFPS), we investigate the impact of land expropriation on the compliance behaviors of rural residents for the New Rural Pension Scheme (NRPS), which is an extremely important public policy led by the government in China. To exclude the potential confounding impacts of reduced social security levels resulting from land expropriation, we focus on farmers in the same village who have not suffered land expropriation. The results of the difference-in-differences (DID) regression model suggest that land expropriation significantly reduces the probability of farmers within the same village, who have not suffered land expropriation, enrolling in the NRPS. The primary reasons are that land expropriation significantly decreases the trust of non-land expropriated farmers in local officials and the NRPS. Additionally, land expropriation has a stronger impact on unexpropriated farmers with lower levels of education, as well as unexpropriated households without Communist Party of China membership or with a high level of dependence on agriculture. Our findings suggest the cost of land expropriation is larger than previously thought, as it generates broader political trust and policy compliance issues.

Cultural norms and tax compliance: Evidence from China

Existing studies suggest that formal institutions can effectively constrain corporate tax evasion and increase tax compliance, but little has been said about the role of informal institutions regarding tax compliance. This study empirically examines the long-term effect of Confucian cultural norms on corporate tax compliance using unique cultural and historical data from China. We find that the intergenerational transmission of the Confucian culture can significantly promote the tax compliance of modern firms, thereby effectively reducing tax evasion. Simultaneously, the compliance effect is more pronounced in informal firms, such as small-scale, non-listed, and local firms. In terms of mechanism analysis, the normative effect of the Confucian culture is a key mechanism for explaining variations in corporate tax compliance behaviors under different cultural norms. Overall, this study fills a gap in the research on how informal institutions regulate the behavior of firms to a certain extent, and at the same time supplements the existing literature on understanding the long-term effects of the Confucian culture.

Customer Due Diligence and Financial Inclusion in Malaysia: Balancing Regulatory Measures and Accessibility

Abstract This article critically analyses the substantial inadequacies of the current Customer Due Diligence (CDD) framework in safeguarding marginalised communities from financial exclusion in Malaysia. It highlights that for vulnerable groups such as rural inhabitants, undocumented migrants, and refugees, the CDD, as currently framed and applied, only impedes access to formal financial services. While Malaysia's implementation of a risk-based approach in CDD policies complies with global standards of CDD, this article argues that these standards fall far short of effectively helping marginalised communities. In addition, there is evidence that banks are exhibiting over-cautious compliance behaviour, which resulted in banks hesitating to implement some of the CDD flexibilities introduced by the regulators. In order to address these problems and overcome the barriers, proposals for the development of new CDD strategies are analysed. These include reducing documentation requirements, widening the list of acceptable documents, and introducing entry-level accounts. The aim is to address banking access issues for marginalised communities without compromising the regulatory objectives of CDD. The article recommends that CDD regulations can better assist financial inclusion if they are tailored to the specific needs of the excluded communities by using a risk-based approach.

Effect of periodic nursing interventions on improving compliance behavior and health status in long-term Hemodialysis patients.

To investigate the effect of periodic nursing interventions on improving compliance behavior and health status in long-term hemodialysis patients. This was retrospective study. A total of 88 patients on long-term hemodialysis admitted to Qinhuangdao Haigang Hospital from January 2022 to April 2023 were randomly divided into the control group and the intervention group, who received routine hemodialysis nursing and periodic nursing interventions, respectively. Afterward, compliance behavior and health status were compared between the two groups, along with a comprehensive assessment of the health status using renal function indexes, complication rates, and anxiety and depression scores. Before nursing, no significant difference was observed in each index between the two groups (p > 0.05). After 16 months of nursing, the score of compliance behavior in the intervention group (88.68 ± 6.27) was significantly higher than that in the control group (70.91 ± 7.48) (p< 0.05), with the renal function indexes of BUN and SCr lower than those in the control group (p< 0.05). Meanwhile, the intervention group saw higher SAS and SDS scores than the control group (p< 0.05). Periodic nursing interventions may effectively improve the compliance behavior and health status of patients, enhance the efficacy of hemodialysis treatment, and improve the quality of life of patients.

Does executives' political identity improve firm financial performance? Evidence from China

Using data from Chinese A-share listed companies between 2010 and 2021, we employ natural language processing techniques and word frequency statistical analysis to investigate the influence of executives' subjective political values on firm financial performance. We draw on social identity theory and find that executives' political identity significantly enhances firm financial performance, with government subsidies and corporate compliance behavior playing intermediary roles. Furthermore, the promotional effect is more pronounced for enterprises that are geographically closer to the government, have lower marketization and are in the central and western regions. Our study contributes to the literature on the subjective political attitudes of Chinese executives and enhances the understanding of the economic consequences of such relationships. Additionally, our research offers valuable insights into corporate performance in countries without partisan conflict.

Factors Influencing Information Security Policy Compliance Behavior “A Case – Study Healthcare Workers in a Private Hospital in Mogadishu – Somalia”

Information security policy compliance is crucial for safeguarding sensitive data in healthcare settings. This study investigates the factors influencing information security policy compliance behavior among healthcare workers at a private hospital in Mogadishu, Somalia. Findings reveal that beliefs in the importance of information security, effectiveness of communication and training programs, usability of security tools, and socio- cultural factors significantly impact compliance behavior. The study provides insights for healthcare administrators and policymakers to enhance compliance strategies in healthcare organizations.

Assessing the impact of driver compliance on traffic flow and safety in work zones amid varied mixed autonomy scenarios

The safety of work zones is a critical issue for drivers, transportation agencies, and governing authorities. In particular, the vehicles that perform lane changes in the proximity of the work zones involving lane closure, pose a significant threat to the safety of the public and the work zone workers, as they need to complete a forced merging. Yet, there is no comprehensive simulation framework to examine the work zone traffic safety under different compliance distributions of the drivers to the warning delivery for the work zone in a mix-autonomy operation of autonomous and human-driven vehicles. To fill this void, we present an integrated microsimulation framework to assess the correlation between the number of vehicles that perform late merge at the taper (LMT) and traffic mobility and safety under different empirical compliance distributions of the drivers to the warning delivery for the downstream work zone.We employ different work zone configurations to illustrate the relationship between late merges at the taper and performance indicators for traffic mobility and safety of the work zone under a variety of work zone configurations. Simulation results show that compliance distribution significantly impacts the number of late merges at the taper (LMTs) and thereby traffic safety and efficiency. Our findings demonstrate that when human-driven vehicles exhibit high compliance behavior to the merging warning signs, it can offset the impact of the lower percentage of market penetration rate (MPR) levels for autonomous operation to achieve comparable traffic safety and efficiency. We further employ the conflation of microsimulation observations and data-driven models to design a regression model to predict LMTs as an indicator for traffic conditions using the work zone configuration as input variables. In particular, we address the heterogeneity induced by the compliance distribution of drivers by sampling the data points from the distribution to capture the diversity in compliance behaviors of the drivers. Our findings can provide insights for practitioners and researchers regarding the optimal compliance distribution using the performance measurements demonstrated in this work.

Are construction enterprises with higher niches more willing to implement compliance behavior?

Are construction enterprises with higher niches more willing to implement compliance behavior?

Exploring the factors influencing information security policy compliance and violations: A systematic literature review

Despite advancements in security technology, the prevalence of insider threats has been on the rise in recent years. Organizations implement Information Security Policies (ISPs) that outline the expected security-related behavior and compliance standards for employees. Ensuring and enhancing ISP compliance and reducing violations is crucial for organizations to maintain their security posture. This Systematic Literature Review (SLR) aims to synthesize the existing research on ISP compliance and violations to identify the underlying factors behind employee policy violations and delve into the factors that promote compliance with ISPs. In order to provide a theoretical foundation for understanding these behaviors, this SLR identifies the prominent theories used to explain ISP compliance and violation. A comprehensive search is conducted across different academic databases, applying defined inclusion and exclusion criteria to select the relevant studies between 2012 and 2023. To understand intentional violations, we categorize and analyze studies on ISP violations based on Moral Disengagement, Neutralization and Deterrence, Stress, and Monitoring mechanisms. For ISP compliance, we categorize and analyze studies based on individual-level decision-making and organizational-level factors. We identified forty-seven factors that influence compliance behavior and forty-one factors that determine non-compliance behavior. Fourteen common factors were identified from prior literature, which were determinants of both compliance and violation behaviors, with opposite directions of influence. By considering both compliance and noncompliance simultaneously, organizations can develop more effective strategies for enhancing compliance and mitigating noncompliance.

Social Norms, Perceptions, Taxpayer Behavior, Tax Digitalization and Taxpayer Compliance

Considering that the level of tax compliance is important for the country as outlined above, research is needed that can provide solutions to reducing and even eliminating the gap between the ideal conditions of taxpayer compliance and the reality on the ground. This study uses a quantitative research design. The quantitative instrument used was in the form of a questionnaire distributed to prospective respondents. The data was analyzed using SmartPLS software with SEM (Structural Equation Modelling) analysis techniques. This study uses purposive sampling in the determination of samples. Typical case sampling is used in this study, namely, prospective respondents are taxpayers who come directly to the tax office to report their tax returns even though at the time of reporting their tax returns at the tax office, they still use digital tax services such as e-filling or e-form. The results of this study show that three of the four research variables used have a significant effect on taxpayer compliance. For future researchers, there is still a lot of room to continue research that explores other factors that affect the relationship between attitudes to behaviour, social norms and perception of behavioural control towards taxpayer compliance in the hope that the results can be used in efforts to improve tax compliance.

Healthcare workers' safety compliance behavior in times of COVID-19: The interaction model.

Strengthening safety compliance behaviour can reduce the organizations' unexpected financial losses and prevent employees from continuous COVID-19. It drives this study to create a research framework involved by organizational, individual and social factors to predict employees' safety compliance behaviour. This study examines how risk perceptions of COVID-19, employee well-being, workplace health and safety training, safety motivation and safety related stigma impact safety compliance behavior in times COVID-19 pandemic. A self-administered questionnaire was disseminated to healthcare workers. In all, 344 acceptable questionnaires were derived for further analysis. The results revealed that the risk perception of COVID-19 and employee well-being has no significant relationship with safety compliance behavior. Similarly, safety related stigma also has no moderating effect on safety motivation and safety compliance behavior. However, workplace health and safety training and safety motivation have significant relationships with safety compliance behavior. This study contributes to the literature by illuminating on the importance of organizational, individual, social factors and how they can interact with safety compliance behaviour. Additionally, knowing the unique function of safety related stigma in building safety compliance behaviour may help guide future efforts and training initiatives to enhance workplace safety.

Contextual Variables Associated with Challenging Behaviors in Adolescents with Fragile X Syndrome.

Our purpose was to report on a novel method of identifying variables associated with challenging behaviors in natural interactions between mothers and their adolescents with Fragile X syndrome (FXS). Videotaped interactions of 47 dyads interacting with an iPad game, completing a puzzle, and making a snack and were coded for challenging behaviors by adolescents with FXS, and maternal behaviors that preceded these behaviors. We described the frequencies of adolescent challenging behaviors, then used sequential and survival analyses to identify maternal and adolescent behaviors that preceded self-injurious behavior (SIB) and aggression. Across all the dyads, 109 instances of SIB and 79 instances of aggression were identified during the 30min of recorded interaction. Most of these challenging behaviors occurred during the iPad activity. The sequential analysis indicated that maternal requests for behavioral compliance frequently preceded both SIB and aggression. Survival analyses revealed that the likelihood of SIB or aggression was increased if the mothers requested behavioral compliance after the child engaged in another challenging behavior. Challenging behaviors including SIB and aggression were frequently observed in many participants. The sequential and survival analyses were useful for identifying precursors to these behaviors. Further research is needed to investigate preventative strategies based on the results of sequential and survival analyses.

‘Assertive + machine-written’ and ‘non-assertive + human-written’ just feel right: how do language assertiveness and typeface interact to impact environmental messaging persuasiveness in tourism?

The application of assertive language in environmental persuasion has produced mixed results. Besides the language content intensity such as assertiveness, this research proposes that a congruency of language content and visual presentation format such as typeface could be achieved to increase message persuasiveness of pro-environmental behaviors in the tourism domain. With three scenario-based experiments focusing on a garbage sorting initiative at a tourist attraction, a food waste reduction program in a restaurant, and an animal protection donation advocacy in a national park, respectively, the research demonstrated that matching assertive language with machine-written typeface, or non-assertive language with handwritten format, could enhance tourists’ compliance behaviors. The research also uncovered perceived fit and a subjective experience of feeling right as the underlying mechanism, and tourist involvement as a boundary condition for such a congruency effect. The theoretical and practical implications are also discussed.