Compliance Behavior Research Articles

The Effect of Legal Awareness, Access to Justice, and Social Support on Legal Compliance Behavior in MSMEs in Jakarta

This research investigates the influence of legal awareness, access to justice, and social support on legal compliance behavior within Micro, Small, and Medium Enterprises (MSMEs) in Jakarta. Utilizing a quantitative approach with a sample of 150 businesses, the study employs Structural Equation Modeling with Partial Least Squares (SEM-PLS) to analyze the relationships between the key constructs. The results reveal significant positive associations between legal awareness, access to justice, social support, and legal compliance behavior. The findings emphasize the importance of legal education, improved access to justice, and supportive networks in fostering a culture of compliance among MSMEs. The study contributes to the understanding of factors influencing legal behavior in the context of small businesses and provides practical implications for policymakers, business support organizations, and MSME stakeholders.

Pengaruh Kepercayaan Kepada Pemerintah, Norma Sosial, dan Sanksi Perpajakan terhadap Perilaku Kepatuhan Pajak

This study intends to investigate trust government, social norms, and tax penalties affect tax compliance behavior. Primary data are utilized in this form of research. primary data collected from respondents' responses to questionnaires. 399 individual taxpayers from the city of Padang—both employers and employees—served as the study's sample. The statistical data analysis technique used in this study is multiple regression analysis. The study's conclusions indicate that while trust in the government and tax penalties have a positive effect on tax compliance behavior, societal norms have no bearing on it. The Tax Service Office must take action to establish a favorable environment, according to the research's implication. There is an increase in trust in the government enforced by the tax authorities, and there are more sanctions, for example, when outreach to taxpayers is done to encourage taxpayers to abide by tax regulations that have been decided by the government. Taxes are imposed on taxpayers in order to force them to fulfill the required tax responsibilities.

Millennials vs. “Zoomers” Tax Compliance Behaviour in Romania: SEM and GLM with Survey Data

Tax compliance (TC) behaviour differences between the Romanian Millennials and “Zoomers” are investigated in this paper to identify the variances in TC behaviour between generations. A questionnaire was developed, and it was applied to 350 respondents. Online survey data were collected from May to July 2022. The influences on TC from various variables were considered using generalized linear models (GLM) and path analysis with Structural Equation Modelling (SEM). The findings show a positive impact from awareness, age, and tax morale, emphasizing the need for measures to increase awareness of the tax system and the level of citizens’ tax morale. These findings are crucial for policymakers as they can create appropriate programs to educate people about TC behaviour and cater them to different generations. Also, tax morale's sensitivities may be affected by these tailored programs. The current research presents fresh avenues for further investigations into generational variations and the impact of emotions on TC behaviour.

Analysis of the Effect of Extended Rehabilitation Care at Home on the Psychological Condition and Adherence to Medical Compliance Behavior of Patients with Coronary Heart Disease Combined with Heart Failure

Objective: To analyze the effects of providing extended rehabilitation nursing services at home to patients with coronary heart disease (CHD) combined with heart failure (CHF) on psychological improvement and adherence to medical compliance behavior. Methods: 79 patients with CHD with CHF admitted to Sijia Town Central Health Hospital, Haimen District, Nantong City, Jiangsu Province, between June 2021 and June 2023 were selected and grouped according to the randomized numerical table method. The control group (39 cases) was provided with conventional nursing care and extended rehabilitation nursing care at home was provided to the observation group (40 cases). The psychological status, adherence to medical behaviors, cardiac function, and complications between both groups were compared. Results: The scores of anxieties and depression self-assessment scales (SAS, SDS) of patients in the observation group were lower than those of the control group (t = 2.954, 3.212; P < 0.05); the compliance of patients in the observation group was higher than that of the control group (P < 0.05). The levels of left ventricular ejection fraction, end-systolic and end-diastolic internal diameters (LVEF, LVESD, LVEDD) of patients in the observation group at 58.02 ± 5.34 %, 44.49 ± 5.16 mm, and 49.16 ± 5.76 mm respectively were better than those of the control group after nursing care (t = 3.205, 3.288, 2.633; P < 0.05); the complication rate of the observation group was lower than that of the control group (P < 0.05). Conclusion: Extended rehabilitation nursing at home exhibited a psychological regulation effect on CHD with CHF patients, improved their medical compliance, improved cardiac function, reduced the incidence of complications, and had significant application value.

How and Why Do Economic Operators Comply With EU Law? Analysis of Firm‐Level Responses to the EU Timber Regulation in Germany

AbstractThe European Union (EU) Timber Regulation (EUTR) formally requires EU operators to conduct due diligence along their supply chains to prevent illegally sourced timber products from entering the European market. Little is known about the regulatory behaviour and motivations of operators to comply with this regulation. We explore the regulatory behaviour of companies by applying a synthesis of behavioural theories of regulatory compliance and transnational market regulation. Informed by qualitative and quantitative mixed methods, this study finds that EUTR compliance is influenced by operators' regulative, economic, normative and cultural‐cognitive motivations. The empirical analyses reveal that larger, publicly exposed companies are driven to comply through social pressure and the deterrence effect of sanctions and control. Operators' perceptions of the costs and benefits do not explain compliance behaviour in a significant, quantitative way. The Internal values to abide by the law are found to be a stronger motivator than economic cost–benefit calculations.

Reconceptualizing Tax Compliance Behavior: A Theoretical Matrix Approach

Tax compliance behavior is a multifaceted and extensively explored phenomenon within behavioral economics. However, due to its intricate nature, achieving a full grasp of this topic remains a challenge. This paper is motivated by the lack of coherent structure and lucidity in the existing theoretical frameworks employed to elucidate tax compliance behavior. Firstly, this paper puts forth a novel perspective that seeks to transcend the traditional binary framework of taxpayer behavior, which typically categorizes taxpayers as either compliant or non-compliant. Instead, this paper posits that taxpayer behavior may exist along a spectrum spanning from complete compliance to absolute non-compliance. This conceptual shift aims to provide a more nuanced understanding of taxpayer behavior by acknowledging the potential for varying degrees of compliance. Secondly, to address the existing gaps in the theoretical foundations of factors influencing tax compliance behaviour, the paper introduces a theoretical matrix. This matrix is intended to serve as an organized framework that succinctly encapsulates the prevalent theories underpinning studies concerning the determinants of tax compliance behavior. By methodically categorizing these theories based on ‘types of compliance’ and ‘types of factors’ dimensions, the matrix provides researchers and practitioners with a cohesive overview of the diverse factors influencing taxpayer behavior.

Determinants of tax compliance behavior among central Java SMEs: The mediating role of intention to comply

Research aims: This study aims to prove the effect of tax compliance attitude, subjective norms, and perceived financial performance on the intention to comply. Furthermore, the study analyzes the effect of perceived financial performance and intention to comply with tax compliance behavior.Design/Methodology/Approach: This study used a quantitative approach with primary data from distributing questionnaires. The samples collected were 150 SMEs of Semarang City, Semarang Resident, Demak, and Kendal. The data were then analyzed employing Structural Equation Modeling calculated by Amos version 22.Research findings: Empirical findings demonstrated that attitudes toward tax compliance, subjective norms, and perceived financial performance positively influenced the intention to comply. Furthermore, perceived financial performance and intention to comply positively contributed to compliance behavior.Theoretical contribution/ Originality: This theoretical implication integrates the Theory of Planned Behavior and perceived financial performance as an alternative to perceived behavioral control.Practitioner/Policy implication: This study concludes that intention to comply provides a mediating role in the determinants of tax compliance.Research limitation/Implication: This research was limited by the unavailability of accurate data regarding the number of SMEs in Central Java, so sample calculations could not be done using a statistical approach. Future research is recommended to replicate this model in large companies by adding government policy as a moderating role in attitudes, subjective norms, and financial performance.

Analisis Tax Compliance Behavior Pendekatan Theory Of Planned Behavior

Tax administration in Indonesia is developing progressively with changes in organizational systems, work facilities and infrastructure, regulations and tax administration apparatus that have donated to state revenues. The research is aimed at demonstrating in reality the existence of tax compliance behavior. Based on the theory of planned behavior. In this study, four independent variables were tested, namely taxpayer behavior, subjective procedures, tax payer behavior control, and tax payer moral obligations. The population in this study is the Bandar Lampung Pratama Tax Service workplace with 100 respondents in the survey. Multiple linear regression is used as the method of analysis. There will be research showing that behavior must be taxed and moral obligation must be taxed is influenced by the intention to comply with the tax. Meanwhile, subjective norms and attitude control for tax compliance have no effect on tax compliance behavioral intentions.
 Keywords: Attitude of the Taxpayer, Subjective Norms, Taxpayer Behavior Control, Taxpayer's Moral Obligations, on Intentions of Tax Compliance Behavior.

Public preferences for vaccination campaigns in the COVID-19 endemic phase: insights from the VaxPref database

ObjectiveDespite widespread perceptions that SARS-CoV-2 (COVID-19) is no longer a significant threat, the virus continues to loom, and new variants may require renewed efforts to control its spread. Understanding how individual preferences and attitudes influence vaccination behaviour and policy compliance in light of the endemic phase is crucial in preparation for this scenario. MethodThis paper presents descriptive data from a global stated choice survey conducted in 22 countries across 6 different continents between July 2022 and August 2023, and reports the methodological work developed to address the need for comparable data. ResultsThis study included 50,242 respondents. Findings indicated significant heterogeneity across countries in terms of vaccination status and willingness to accept boosters. Vaccine hesitancy and refusal were driven by lower trust in public health bodies, younger age, and lower educational levels. Refusers and hesitant people reported lower willingness to take risks compared to those fully vaccinated (p<0.05). Lower mental health levels were found for the hesitant cohort (p<0.05). ConclusionsInsights from this database can help public health authorities to gain a new understanding of the vaccine hesitancy phenomenon, support them in managing the transition from the pandemic to the endemic phase, and favour a new stream of research to maximise behavioural response to vaccination programs in preparation of future pandemics.

Perceived working conditions and employee performance in the coal mining sector of China: a job demands-resources perspective

Purpose This paper aims to investigate how perceived working conditions affect employee performance, including safety compliance and task performance, through employee well-being (i.e. job satisfaction) in the context of the coal mining sector in China. Design/methodology/approach This paper uses the job demands-resources model to test the relationships between working conditions, including job demands (work pressure as a challenge demand and perceived risks and hazards in the workplace and ineffectiveness of the safety system as hindrance demands), job resources (interpersonal harmony), job satisfaction and performance. This study adopts a two-wave design with a three-month lag to reduce possible common method bias. Findings Employees who experienced high level of challenge demands, e.g. time pressure workload, reported higher levels of task performance, and this positive relationship seemed to be robust. There is a direct effect of perceived ineffectiveness of the safety system on task performance, while the relationship between perceived risks and hazards and task performance was fully mediated by job satisfaction. Challenge demands, i.e. work pressure, did not impact much on employees’ well-being, and thus job satisfaction did not mediate the relationship between work pressure and performance. Perceived ineffectiveness of the safety system was negatively associated with safety compliance. This result is not surprising since a lack of effective safety system reflects management’s ignorance of workplace safety, which demotivates employees to enact safe behaviors. In contrast, the presence and implementation of an effective safety system would be interpreted by employees as management exhibiting a high level of commitment. Work pressure was positively not negatively related to safety compliance. One possible explanation for this finding is that the effects of work pressure on safety compliance behaviors might be dependent on contextual factors such as safety climate. Interpersonal harmony moderated the relationships between work pressure and employee performance (both safety compliance and task performance) and the relationship between perceived risks and hazards and task performance, but the role of interpersonal harmony appeared more complex. There was no significant correlation between challenging job demands and individual employee performance when there were higher levels of interpersonal harmony. The relationship between perceived risks and hazards, a hindrance job demand and task performance became positive as interpersonal harmony increased but negative as interpersonal harmony decreased. Originality/value This paper provides a robust integrative theoretical framework that better explains the various types of job demands and job resources in the working environment of coal mining sector in China and their relationships to employee performance. The findings also offer valuable guidance for managers trying to identify effective ways to enhance employee performance and safety in the workplace.

Conceptual Cross-Theoretical Assessment Model for Practitioners’ Compliance Behavior with Building Energy Codes

Conceptual Cross-Theoretical Assessment Model for Practitioners’ Compliance Behavior with Building Energy Codes

The Relationship between Pregnant Mothers' Behavior and Adherence to Folic Acid Consumption

Introduction: Pregnancy, defined as the state in which a woman carries an embryo in her uterus for approximately 38 to 40 weeks from the first day of menstruation. According to WHO standards, the normal pregnancy period ranges from 37 to 42 weeks. Prenatal care is highly recommended to reduce the risk of fetal death and complications. Folic acid supplementation during pregnancy is considered crucial in preventing neural tube defects and congenital abnormalities, with WHO recommending supplementation as a preventive measure. Despite evolving information on the benefits of folic acid, the compliance level of pregnant women remains low. Therefore, this research becomes an interesting exploration. The research aims to explore the behavior of pregnant women regarding compliance with folic acid consumption in the working area of Malawei Public Health Center, Manoi District, Sorong City. Methods: The applied method is an analytical design with a Cross-Sectional approach, conducted from May to July 2023. The study population involved 197 first-trimester pregnant women, with a sample size of 70 respondents selected using accidental sampling. Data were analyzed using the chi-square test. Results: Findings indicate that the majority of respondents are aged 20-35 years, unemployed, have a high school education, and income ranging from Rp1,000,000 to Rp5,000,000. 58.6% of pregnant women exhibited sufficient behavior, and 85.7% of them were classified as compliant in consuming folic acid. The chi-square test analysis shows a significant relationship between the behavior of first-trimester pregnant women and compliance with folic acid consumption, with a p-value of 0.004, indicating that the p-value is &lt; 0.05. Conclusion: There is a correlation between the behavior of pregnant women and the extent to which they comply with folic acid consumption. The implication of this research is the need for the development of interventions or health education programs focused on improving the behavior of pregnant women to enhance compliance with folic acid consumption during pregnancy.&#x0D;

Teach to comply? Evidence from a taxpayer education program in Rwanda

AbstractThere is virtually no evidence on the role of taxpayer education to improve tax compliance. We address this gap by providing the first evaluation of a taxpayer education program on compliance behavior, as well as taxpayer knowledge and perceptions. Using a unique dataset of administrative and survey data, we show that training new taxpayers leads to a large and significant improvement on three compliance outcomes: the probability to file declarations, to report a zero-tax amount, and tax due. These results are robust to three estimation strategies: a simple regression exploiting baseline balance across a wide set of observable variables, propensity score matching, and an IV strategy using random assignment to take part in our survey. We identify reduced compliance costs as the key mechanism at play in explaining the relationship between tax education and compliance—particularly increased knowledge and better perceptions on complexity. The effects we document persist over time, beyond the year of implementation.

Bi-objective simulation optimization for online feedback control of variable speed limits considering uncertain traffic demands and compliance behaviors

Abstract Variable Speed Limits (VSL) stand out as a well-established and effective strategy to alleviate traffic congestion and enhance traffic safety on motorways. It allows Variable Message Signs (VMSs) to dynamically determine the speed limits according to real-time traffic states. This paper introduces an innovative online feedback control approach designed to regulate speed limit values on Variable Message Signs (VMSs), addressing multiple bottlenecks while considering their spatiotemporal constraints. Moreover, we offline optimize the gain coefficients of this feedback control approach in the simulation-based optimization (SBO) framework. Specifically, with average and variance of space-mean speeds as bi-objectives, a stochastic SBO model considering uncertain traffic demands and compliance behaviors is established and solved by a bi-objective surrogate-based promising area search (BOSPAS) algorithm. Real-field experiments conducted in Edmond City demonstrate the well-performing bi-objectives of the proposed approach, especially in handling uncertain compliance behaviors and traffic demands. Compared with the uncontrolled scenario, the feedback control schemes with the offline optimized gain coefficients improve the average and variance of space-mean speeds by up to 16.2% and 20.8%, respectively. Meanwhile, by the comparison of detailed performances, it is found that the optimized control schemes perform better than the uncontrolled scheme from the overall and local aspects. In conclusion, this study puts forward a general framework that applies an online feedback control approach with gain coefficients optimized offline by an SBO method to deal with real-time decision-making problems under uncertainties.

Determinants of Behavioral Compliance in Coronary Heart Disease Therapy Among Patients at Bandung Heart Clinic

Background: Coronary heart disease (CHD) ranks seventh among non-communicable diseases (NCDs) in Indonesia, with a projected increase in mortality by 2030 to approximately 23,6 million. The rehabilitation of CHD, which constitutes long-term treatment, significantly depends on patient adherence. Objective: This study aims to investigate the determinants of patient adherence behavior at the Bandung Heart Clinic. Methods: It employed a cross-sectional research design, gathering data from 471 CHD patients with a history of atherosclerosis at the clinic between January and October 2022. The minimum sample size of 80 respondents, calculated using the Lemeshow formula, was increased to 150 to mitigate potential dropouts. The research instrument used was a questionnaire that had been validated and deemed reliable, except for one question regarding family support. Sampling was conducted using accidental sampling and involved interview data collection. Results: Bivariate data analysis, using the chi-square test, indicated significant associations between gender (p=0.09), employment status (p=0.01), health insurance participation (p=0.012), healthcare accessibility (p=0.022), family support (p=0.006), and treatment motivation (p=0.22) with patient adherence behavior. Additionally, female patients (OR=3,316) patients who are members of a health insurance (OR=2,617), patients with high treatment motivation (OR=1,983), patients who receive support from their families (OR=2,476) are more likely to exhibit adherence behavior compared to those who are not. Conclusion: In summary, it can be concluded that gender, employment status, health insurance participation, family support, and treatment motivation have significant correlations with patient adherence behavior in the context of CHD at the Bandung Heart Clinic.

Incentivizing compliance behaviors with investment goods in pandemic preparedness and resilience

ABSTARCT To understand non-compliance behaviors in investment goods in pandemic preparedness and resilience, we resort to a form of bounded rationality that people suffer from a lack of self-control due to “present bias”, and differ in their sophistication levels (the degree to which they are aware of such compliance barriers). We focus on (i) the manufacturer’s pricing strategy under an advance selling framework, and (ii) the subsidy policy to mitigate under-adoption, to generate operational insights. We show that subsidizing the manufacturer is more cost-effective than subsidizing consumers, because the latter subsidy will not fully trickle down to consumers when the manufacturering manipulates prices in response. In particular, when the subsidy program is budget-constrained, the manufacturer subsidy should be provided only in the spot period. In contrast, when the budget constraint is relaxed, subsidies in both periods should be provided. Surprisingly, such a subsidy program has non-monotone impacts on consumers’ adoption quantities. Intuitively, this is because the spot-period subsidy induces consumers’ non-compliance behaviors in the advance period. In response, the manufacturer/seller will shift to a pricing strategy that may further reduce the advance-selling quantity. This result provides a natural explanation to reconcile the mixed effects of adoption subsidies.

The influence of tourism destination safety reminder information frame on tourists' safety compliance behavior

Because of the unusual environmental attributes of tourism activities, how to effectively inform and remind tourists of the risk information of tourism destinations is of great significance to guide tourists' safety compliance behavior, which is critical in preventing safety accidents for destinations. Using emotion appraisal theory, framing effect theory, and identity theory, this study designs three experiments to explore the main effect of safety reminder information frame (gain-type vs. loss-type) on safety compliance behavior, the mediating effect of tourists' empathy, and the moderating effect of family identity by treating safety reminder information as stimulus material. We found that as compared with gain-type, loss-type safety reminder information frame is more effective in encouraging safety compliance behavior among tourists. Second, tourists' empathy serves as an important mediator between safety reminder information and safety compliance behavior. Third, this study not only finds that the impact of tourists' empathy on safety compliance behavior is greater for tourists with a stronger family identity but also that family identity does matter in the impact of tourism destination safety reminder on tourists’ empathy. To summarize, loss-type safety reminder information frames are more effective in activating tourists' empathy, thereby boosting safety compliance behavior among tourists with stronger family identity. In terms of the primary driver of safety compliance behavior, it is recommended that the destination adopt the loss-type frame to edit and publish the safety reminder information to induce safety compliance behavior. These findings have significant implications for the formulation and enforcement of safety reminders in tourist destinations.

Effectiveness and User Perception of an In-Vehicle Voice Warning for Hypoglycemia: Development and Feasibility Trial.

Hypoglycemia is a frequent and acute complication in type 1 diabetes mellitus (T1DM) and is associated with a higher risk of car mishaps. Currently, hypoglycemia can be detected and signaled through flash glucose monitoring or continuous glucose monitoring devices, which require manual and visual interaction, thereby removing the focus of attention from the driving task. Hypoglycemia causes a decrease in attention, thereby challenging the safety of using such devices behind the wheel. Here, we present an investigation of a hands-free technology-a voice warning that can potentially be delivered via an in-vehicle voice assistant. This study aims to investigate the feasibility of an in-vehicle voice warning for hypoglycemia, evaluating both its effectiveness and user perception. We designed a voice warning and evaluated it in 3 studies. In all studies, participants received a voice warning while driving. Study 0 (n=10) assessed the feasibility of using a voice warning with healthy participants driving in a simulator. Study 1 (n=18) assessed the voice warning in participants with T1DM. Study 2 (n=20) assessed the voice warning in participants with T1DM undergoing hypoglycemia while driving in a real car. We measured participants' self-reported perception of the voice warning (with a user experience scale in study 0 and with acceptance, alliance, and trust scales in studies 1 and 2) and compliance behavior (whether they stopped the car and reaction time). In addition, we assessed technology affinity and collected the participants' verbal feedback. Technology affinity was similar across studies and approximately 70% of the maximal value. Perception measure of the voice warning was approximately 62% to 78% in the simulated driving and 34% to 56% in real-world driving. Perception correlated with technology affinity on specific constructs (eg, Affinity for Technology Interaction score and intention to use, optimism and performance expectancy, behavioral intention, Session Alliance Inventory score, innovativeness and hedonic motivation, and negative correlations between discomfort and behavioral intention and discomfort and competence trust; all P<.05). Compliance was 100% in all studies, whereas reaction time was higher in study 1 (mean 23, SD 5.2 seconds) than in study 0 (mean 12.6, SD 5.7 seconds) and study 2 (mean 14.6, SD 4.3 seconds). Finally, verbal feedback showed that the participants preferred the voice warning to be less verbose and interactive. This is the first study to investigate the feasibility of an in-vehicle voice warning for hypoglycemia. Drivers find such an implementation useful and effective in a simulated environment, but improvements are needed in the real-world driving context. This study is a kickoff for the use of in-vehicle voice assistants for digital health interventions.

Determinants of Taxable Enterprises Compliance In Bali, Indonesia

This study examines the determinants of compliance for taxable enterprises in Bali province. Taxable enterprises are parties appointed as collectors of value-added tax on the delivery of taxable goods and/or taxable services. Value-added tax is one type of tax that is more vulnerable to tax non-compliance. The three components of behavioural intention determinants based on the theory of planned behaviour developed into attitudes (tax morale and taxpayer awareness), subjective norms (tax justice and trust in government), and perceived behavioural control (tax authority power, tax convenience, and tax information) were tested to determine their influence on the compliance intention of taxable enterprises. The theory of slippery slope as a supporting theory explains that if trust in the tax authority is low and the power of the tax authority is weak, it can lead to taxpayer behaviour that tries to avoid taxes and reduce compliance. This research uses the probability sampling-proportional stratified random sampling method. The research sample was 100 taxable enterprises from the 10.697 population using the Slovin method. The results of the analysis show that tax morale, taxpayer awareness, tax justice, trust in government, tax authority power, tax convenience, and tax information have a positive effect on the compliance intention of taxable enterprises. The role of the theory of planned behaviour, and the slippery slope theory are also strengthened by the results of the analysis, which overall explain that the compliance behaviour of taxable enterprises is based on strong intentions, and the compliance intentions of taxable enterprises can increase if tax morale, taxpayer awareness, tax justice, trust in government, the power of tax authorities, tax convenience, and tax information increase

Perceptions of psychosocial safety behaviour (PSB): Qualitative insights on workplace psychosocial safety perceptions & actions within a policing context

Recent behaviour-based approaches to workplace safety have articulated the need to operationalise psychosocial safety behaviour (PSB) as a unique construct within the safety behaviour literature. Research has yet to operationalise PSB according to context-specific psychosocial hazards, nor to identify the individual, interpersonal and systemic enablers and barriers to PSB performance. The present study addresses this gap by identifying the day-to-day psychosocial safety-focused actions and perceptions of psychosocial hazards within a cohort of road policing officers. Semi-structured interviews were conducted in a sample of frontline officers, supervisors, and peer support officers to operationalise context-specific psychosocial safety behaviours. Officer attitudes, control and normative beliefs associated with psychosocial safety behaviour domains were examined according to Ajzen’s (1991) Theory of Planned Behaviour. While examples of both compliance and participatory safety behaviours were cited across all work roles, PSB enactment was more likely characterised as participatory and interpersonally driven in nature. Participant responses consistently referenced the intergenerational effects of PSB role modelling and positive supervisor attitudes towards mental health on PSB awareness and enactment. Positive attitudes towards mental health, perceptions of behavioural control and trust in leadership were nominated as salient factors influencing PSB enactment. The findings of our study extend the existing nomological network of PSB by considering the influences of socio- cognitive and workplace systems influences on psychosocial safety enactment.