Compliance Behavior Research Articles

The impact of safety leadership on safety behaviors of aircraft rescue and firefighting personnel during the COVID-19 pandemic

Objectives. Facing risk of contracting COVID-19, adopting individual health and safety behaviors to prevent infection was critical for first responders to ensure personal and public safety. This study assessed direct and indirect relationships between safety leadership, safety behaviors and the effect of risk perceptions on these relationships among aircraft rescue and firefighting (ARFF) personnel during the COVID-19 pandemic. Method. A total of 127 ARFF frontline personnel participated in an online survey. COVID-19-specific constructs of safety leadership, safety behaviors and risk perceptions were assessed using a structural model with moderation and serial mediation analysis using the mixed-model method. Results. Safety leadership had significant direct effects on safety compliance and indirect effects on safety participation and mask use. ARFF personnel’s perceived severity of the virus had significant direct effects on mask use and indirect effects on safety compliance and participation behaviors. The interaction of safety leadership and perceived susceptibility to the virus had significant direct effects on safety compliance behaviors and indirect effects on safety participation and mask use. Conclusion. There are practical implications to strengthen safety compliance behaviors through leadership. This study contributes to the literature on leadership and safety behaviors among ARFF personnel during exceptional circumstances and times of crisis.

Uninsured Motorists’ Risk Attitudes and Pedestrian Road Safety: Evidence from Metropolitan Lagos, Nigeria

With the increasing prevalence of uninsured vehicles in urban areas, motorists’ behaviours on pedestrian safety are crucial for developing effective road safety strategies. This study investigated the happenings around uninsured motorists’ risk attitudes and pedestrian road safety in metropolitan Lagos, Nigeria. Using the survey approach cum the two-way sampling techniques comprised of purposive and convenience, data were gathered to analyse the behavioural dispositions of uninsured motorists and their implications on pedestrian road safety. The study adopted a structured questionnaire as a research instrument for data collection from a sample population of 209. The data analytical employed was descriptive statistics comprised of simple frequency percentages presented in tabular form and bar chart description. Findings revealed, based on pedestrian opinions, that uninsured motorists display riskier driving behaviours, such speeding and reckless driving pattern; which was found prevalent among commercial uninsured motorists. In addition, insufficient implementation of insurance regulation and socio-economic factors contributed to the proliferation of uninsured vehicles. The study also showcased the descriptive analysis of uninsured motorists’ risk attitudes towards pedestrian road safety. Further finding presented a descriptive analysis of pedestrians’ road safety metrics on Lagos roads. Then, the study accentuates the urgent need for comprehensive policy intervention targeting uninsured motorists, including stricter application of insurance laws, public awareness campaigns, enhanced infrastructure to improve pedestrian safety in urban environment, like metropolitan, Lagos, Nigeria and in similar contexts in other African cities and beyond. Thus, insurance practitioners, especially motor insurance providers, should synergise their efforts to improve the accessibility and affordability of insurance for motorists, particularly, the low-income individuals; by creating flexible payment options, and subsidising insurance premiums. Lastly, local communities should engage with other stakeholders in the transport industry to ensure road safety culture, promoting responsible driving behaviour and encouraging compliance with insurance regulation

The complexity of compliance—Diverse responses to octopus fishery closures in Zanzibar

Abstract Marine protected areas like periodic closures are increasingly used to improve both fisheries management and biodiversity conservation, and often secondarily, human well‐being. Yet rule breaking, whether formal regulations, or community‐agreed norms, continues to negate expected management and conservation outcomes, remaining a major challenge. Although compliance scholarship today is expanding beyond non‐economic explanations of (non)‐compliance behaviour, approaches and theory used fail to show the diversity of perceptions and dispositions that can underpin motivations. A deepening engagement with behavioural sciences like sociology, psychology or behavioural economics is increasingly recognized as key in tackling compliance issues in marine protected areas. In this paper, we contribute to such a strand of compliance scholarship by presenting the responses and positions to (non‐) compliance, rules/regulations and authorities of different people, for example, fishers, traders and others involved in an area‐based fishery management intervention in Zanzibar, Tanzania. We take a qualitative approach aligning with an interpretive research ethic to carry out story circles, photo‐elicitation tasks and focus groups at three sites enacting periodic octopus closures. Theory drawn from sociology, anthropology and cognitive sciences was used to interpret how participants justified were motivated by or dispositioned towards rules, rule makers and rule breakers. Generally, the area‐management intervention was supported by participants, signalling the potential for future compliance most commonly based on the recognition of a degraded marine ecosystem in need of protection. However, the diverse and dynamic responses by different livelihood groups (i.e. traders and fishers) indicated on which basis and through which logics compliance behaviour was condoned or legitimated. This type of insight can help managers gauge or anticipate the potential for non‐compliance in participatory approaches that can impact the health of marine ecosystems. Recommendations include providing discussion spaces for conservation participants' (not just fishermen or fishery organizations) own meanings to be understood and not assumed. Meanings which create and shape relations, actions and concepts in marine protected area processes and thus directly impact the uptake and sustainability of conservation interventions. Read the free Plain Language Summary for this article on the Journal blog.

Digital tax policies and compliance challenges for MSMEs in Indonesia

As digital Micro, Small, and Medium Enterprises (MSMEs) rapidly grow in Indonesia, ensuring their compliance with tax regulations has become an urgent priority. This study delves into the challenges and innovative solutions to enhance tax compliance, focusing mainly on digital content creators. This study examines the challenges and solutions for improving tax compliance among digital Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, mainly digital content creators. The research aims to analyze the impact of tax sanctions, modernization of tax administration, and tax policy reforms on the compliance behavior of these entities. A qualitative approach was employed, utilizing interviews and focus group discussions (FGDs) with informants selected through purposive sampling. The findings indicate that tax sanctions significantly influence compliance, but modernization of tax systems improves transparency and efficiency, thus enhancing compliance. Policy reforms, particularly those tailored to the unique needs of digital businesses, offer the flexibility needed for fulfilling tax obligations. The novelty of this research lies in the proposed model that integrates tax sanctions, administrative modernization, and policy reforms, addressing the unique characteristics of digital MSMEs. The practical implications suggest that implementing a user-friendly digital tax system, supported by clear guidelines and targeted reforms, can simplify compliance for digital MSMEs, leading to better tax reporting. These findings provide actionable insights for policymakers in designing effective, adaptive tax policies for Indonesia's rapidly growing digital economy.

Driving Individual Taxpayer Compliance: How Information Technology Elevates Tax Service Quality, Social Engagement and Education

This study investigates the factors influencing Individual Taxpayer Compliance in Indonesia, focusing on Tax Service Quality, Social Engagement and Education, and the moderating role of Information Technology. The findings reveal that Tax Service Quality does not significantly impact taxpayer compliance, suggesting that improvements in service quality alone may not suffice to enhance compliance levels. In contrast, Social Engagement and Education are significant factors that positively influence taxpayer compliance, indicating the effectiveness of educational initiatives and community involvement in fostering compliance behavior. Furthermore, information technology has been found to have no significant moderating effect on the relationship between tax service quality or social engagement, education, or taxpayer compliance. These results underscore the importance of prioritizing social engagement and educational strategies while recognizing that technology should be integrated as a complementary tool to improve compliance outcomes. A balanced approach combining these elements is essential for fostering a more compliant taxpayer environment in Indonesia.

Family affairs or Government's duty? The tax morality of a mobile society

PurposeThis paper aims to shed light on the relationship between intergenerational labor mobility and tax morale among European citizens, given the relatively limited evidence on the potential influence of tax compliance behavior on future inequalities.Design/methodology/approachExploiting data from the European Values Study (2008), we show that the larger the intergenerational mobility, i.e. better economic conditions of children respect to their parents, the larger the willingness to pay taxes. In this vein, the subjective tax payment may be meant as an investment which could be rewarded with a more mobile society result by considering different estimation strategies. This evidence remarks the importance to foster intergenerational mobility to build a more tax-compliant society.FindingsThe linkage between mobility and tax morale is stronger and significant across citizens living in high income classes, and in countries where there is a commitment of the Government in guaranteeing more opportunities to citizens regardless of their familiar starting conditions (more defamiliarized countries). We further show that the intergenerational mobility significantly shapes the attitude towards tax payment only among individuals who claim for independence from their family context (i.e. those showing less family ties). This evidence remarks the importance to foster intergenerational mobility to build a more tax-compliant society.Originality/valueWe revisit the linkage between attitude toward tax compliance and inequality, on the light of the intergenerational labor mobility, that may be seen as the dependence between children's and parents' earnings. Given the insights from the existing studies, this paper represents the first empirical work that aims to analyze the potential relationship between intergenerational mobility and personal attitude toward tax payment across European citizens.

Discovering Islamic marketing potential in shaping blockchain-­based halal logistic services: a bibliometric analysis

Purpose This paper aims to examine the Islamic marketing literature to uncover potential customer adoption behaviours and enhance the effectiveness of blockchain-based halal logistics services in catering to customer demands. The findings of this paper provide substantial contributions to the realms of both halal logistics services and Islamic marketing literature, delineating future paths for research. By delving into halal logistics practices, integration procedures and service provider performance, this paper assists stakeholders in enhancing halal logistics services to meet the changing demands of customers effectively. Design/methodology/approach This paper uses a systematic review incorporating bibliometric analysis to examine past and contemporary research topics, selecting and appraising contributions while analysing and consolidating data. A methodical approach has been used to identify, assess and incorporate pertinent studies on Islamic characteristics, traceability technology, blockchain integration and halal logistics practices. Findings After screening and analysing 139 selected documents with the VOS viewer, it is evident that among a 1,000 keywords, 15 stand out in terms of frequency and link strength. The research highlights the considerable academic interest in themes such as “blockchain”, “halal logistics” and “supply chain”, underscoring their importance. The findings of this paper help bridge the gap in Islamic marketing by linking technology with religious values. It suggests that the integration of blockchain technology in halal logistics enhances operational efficiency while aligning with both operational and Islamic marketing principles, promoting ethical conduct and transparency as key enablers. Practical implications The theoretical significance of this paper lies in establishing a correlation among three key research domains: technology, symbolised by blockchain; customer-centric operations, incorporating the halal supply chain and logistics within Islamic marketing. The outcomes reflect consumer behaviour and Shariah compliance. This integration has the potential to introduce innovative theoretical frameworks that encompass religious ethics in marketing, logistics and technological advancements. Originality/value This paper comprehensively analyses the intersection between blockchain technology, halal logistics, supply chain management and Islamic marketing. The paper has comprehensively analysed previous studies and outlined the future research path for blockchain technology in halal logistics and its application in Islamic marketing literature.

Analysis of Tax Compliance: Utilizing the Theory of Planned Behavior and Cognitive Dissonance Theory Approaches

This research aims to investigate the social psychological influence of taxpayers on tax compliance behavior, focusing on individuals’ thoughts, emotions, and actions. This study investigates how attitude, subjective norms, and perceived behavioral control affect individuals’ tax compliance intention, and how this compliance intention influences tax compliance behavior. The research also examines the role of emotionality and spirituality as moderators between compliance intention and tax compliance behavior. The research employed convenience sampling on Madura Island and gathered 177 respondents. The research employed the Structural Equation Modeling (SEM) technique. This study discovered a notable correlation between attitudes, subjective norms, and perceived behavioral control in relation to compliance intention. The compliance intention does not influence tax compliance behavior. The moderating effect of spirituality also does not enhance the relationship between compliance intention and tax compliance behavior. However, emotionality effectively moderated the relationship between compliance intention and tax compliance behavior. Emotionality can undermine tax compliance behavior due to the taxpayer experiencing hurt feelings or intolerable emotions. This study has significant implications for tax authorities in preserving taxpayers’ emotional well-being through a professional manner.

The Impact of Tax Audit Intensity and Probability of Fraud Detection on Tax Evasion: The Moderating Role of Tax Officials' Service

This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.

Addressing student non-compliance in AI use declarations: implications for academic integrity and assessment in higher education

This study examines the factors driving student non-compliance with AI use declarations in academic assessments at King’s Business School, where 74% of students failed to declare AI usage despite declaration being a requirement of a mandatory coursework coversheet. Utilising the Theory of Planned Behaviour (TPB) as a framework, the research combines service evaluation survey data and semi-structured interviews to explore how attitudes, subjective norms, and perceived behavioural control influence compliance. Findings reveal that fear of academic repercussions, ambiguous guidelines, inconsistent enforcement, and peer influence are key barriers to AI use declaration. These factors complicate the declaration process, undermine transparency, and challenge academic integrity. The study extends the TPB model by highlighting the ethical and practical dilemmas posed by generative AI, which blur traditional norms of academic integrity. This research offers critical insights for policymakers, suggesting that clear, consistent, and trust-based policies are crucial in fostering ethical AI use. The findings underscore the importance of transparent communication and supportive institutional cultures to improve compliance. Ultimately, this study informs policy development by evaluating the effectiveness of declaration mechanisms and providing actionable recommendations to promote a culture of academic integrity in the evolving landscape of AI technologies.

CYBERSECURITY PRACTICES AND FRAUD PREVENTION AMONG GHANAIAN TELECOMMUNICATION FIRMS, A MIXED METHOD ANALYSIS

This study explores the effectiveness of cybersecurity practices in preventing fraud within Ghanaian telecommunication firms, adopting a qualitative research approach to gain in-depth insights into the challenges and strategies involved. By focusing on the perspectives of key personnel directly involved in cybersecurity and fraud prevention, the study aims to uncover critical factors influencing the success of these practices. A case study design is employed, examining cybersecurity implementation across five major telecommunication firms in Ghana. The sample consists of 15 participants, including IT managers, cybersecurity officers, and fraud prevention specialists, selected through purposive sampling to ensure relevant and insightful data collection. Semi-structured interviews are used as the primary data collection method, allowing participants to provide detailed and nuanced information on their experiences with cybersecurity measures. Thematic analysis is employed to identify key patterns and themes within the data, highlighting the role of insider threats, regulatory frameworks, and employee behavior in contributing to fraud. The findings indicate that while robust technical measures such as encryption, multi-factor authentication, and intrusion detection systems play a significant role in reducing fraud, challenges in enforcement, compliance, and employee behavior remain critical barriers. The study concludes that a holistic approach, combining technical solutions with organizational culture improvements and stronger regulatory enforcement, is essential for enhancing cybersecurity effectiveness in Ghana’s telecommunication sector. Recommendations are made for improving incident response times, regulatory support, and employee training programs, as well as fostering greater collaboration between firms and regulatory bodies to strengthen fraud prevention efforts.<p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0709/a.php" alt="Hit counter" /></p>

DETERMINANTS OF ZAKAT PAYMENT: THE VIEWPOINT OF STAKEHOLDERS IN SEREMBAN

Islamic countries widely recognize zakat as a significant means to promote equity in sharing wealth among Muslims. Despite the obligation of Muslims to pay zakat, the total amount collected is considerably lower than the amount acquired through taxes. Thus, this study aims to identify the determinants influencing zakat payment among Muslims in Seremban, Negeri Sembilan. It will provide a better understanding of the factors that shape zakat payment behavior in this district. The data collection method involved a quantitative survey using structured questionnaires administered to a sample of 400 Muslim residents in Seremban. The study utilized a range of statistical analysis techniques, including correlation and regression to examine the relationships between the determinants and zakat payment practice. The study found that convenience is the most significant determinant motivating individuals to pay zakat through zakat agencies. This finding provides valuable insights for zakat agencies, policymakers, and religious authorities in Malaysia to develop targeted strategies to increase zakat compliance behavior among Muslims. These may include improving religious education programs, implementing transparent reporting mechanisms, developing tailored outreach programs, leveraging technology to simplify and streamline the zakat payment process, and collaborating with community leaders to reinforce positive social norms in paying zakat.

Behavioral observation and assessment protocol for language and social-emotional development study in children aged 0–6: the Chinese baby connectome project

BackgroundThe global rise in developmental delays underscores the critical need for a thorough understanding and timely interventions during early childhood. Addressing this issue, the Chinese Baby Connectome Project (CBCP)’s behavior branch is dedicated to examining language acquisition, social-emotional development, and environmental factors affecting Chinese children. The research framework is built around three primary objectives: developing a 0–6 Child Development Assessment Toolkit, implementing an Intelligent Coding System, and investigating environmental influence.MethodsUtilizing an accelerated longitudinal design, the CBCP aims to enlist a minimum of 1000 typically developing Chinese children aged 0–6. The data collected in this branch constitutes parental questionnaires, behavioral assessments, and observational experiments to capture their developmental milestones and environmental influences holistically. The parental questionnaires will gauge children’s developmental levels in language and social-emotional domains, alongside parental mental well-being, life events, parenting stress, parenting styles, and family relationships. Behavioral assessments will involve neurofunctional developmental evaluations using tools such as the Griffiths Development Scales and Wechsler Preschool and Primary Scale of Intelligence. Additionally, the assessments will encompass measuring children’s executive functions (e.g., Head-Toe-Knee-Shoulder), social cognitive abilities (e.g., theory of mind), and language development (e.g., Early Chinese Vocabulary Test). A series of behavior observation. experiments will be conducted targeting children of different age groups, focusing primarily on aspects such as behavioral inhibition, compliance, self-control, and social-emotional regulation. To achieve the objectives, established international questionnaires will be adapted to suit local contexts and devise customized metrics for evaluating children’s language and social-emotional development; deep learning algorithms will be developed in the observational experiments to enable automated behavioral analysis; and statistical models will be built to factor in various environmental variables to comprehensively outline developmental trajectories and relationships.DiscussionThis study’s integration of diverse assessments and AI technology will offer a detailed analysis of early childhood development in China, particularly in the realms of language acquisition and social-emotional skills. The development of a comprehensive assessment toolkit and coding system will enhance our ability to understand and support the development of Chinese children, contributing significantly to the field of early childhood development research.Trial registrationThis study was registered with clinicaltrials.gov NCT05040542 on September 10, 2021.

Association of hospital safety climate and compliance with occupational safety practices among nurse interns: A cross-sectional study using canonical correlation analysis.

Nurse interns may be at a similar or higher risk than registered nurses. The key elements and mechanisms involved in the effects of safety climate on safety performance are not well understood. This study explores the relationship between the perceived hospital safety climate and compliance with occupational safety practices among nurse interns. A cross-sectional study was conducted among 178 nurse interns in three tertiary university hospitals in Chongqing city, China. The Chinese version of the Hospital Safety Climate Scale (HSCS) was used to measure the perceived hospital safety climate of nurse interns. Compliance behavior was measured using the Compliance with Occupational Safety Practice Scale (COSPS). Canonical correlation analysis and multiple linear regression modeling were used to examine their relationship. Total scores for the HSCS and COSPS were 92 (80,100) and 185 (175,185) [M (P25, P75)], respectively. Canonical correlation coefficients for canonical variates 1 and 2 were 0.636 (p < 0.001) and 0.414 (p < 0.001), respectively. Nurse interns' compliance with occupational safety practices was mainly influenced by management support, feedback/training, personal protective and engineering control equipment availability, and absence of job hindrance. Multiple linear regression showed that management support of HSCS accounted for 37.1% of the variance in compliance (β = 0.283, p = 0.039). Nurse interns reported high levels of perceived hospital safety climate and compliance with occupational safety practices. Younger nurse interns reported a lower level of perceived hospital safety climate. Nurse educators can improve interns' compliance by promoting better management support, feedback/training, personal protective and engineering control equipment availability, and fewer job hindrance.

Determinants of Tax Compliance Behavior: A Case Study in Ethiopia

Policymakers and tax authorities in developing countries face challenges in comprehending the determinants of tax-compliance behavior. This study employs empirical investigation to explore the factors that influence taxpayers’ voluntary and enforced tax compliance behaviors. Data were collected through a survey questionnaire distributed to 400 taxpayers using simple random sampling and analyzed using an ordered logit model. The results validate the assumptions of the slippery slope framework, showing that trust significantly impacts voluntary tax compliance and that a strong tax authority’s power contributes to more enforced tax compliance in Ethiopia. Additionally, the interaction between trust and power has a more significant effect on enforced tax compliance. This study also emphasizes the importance of improving trust in increasing tax compliance. Moreover, factors such as equity, fairness, tax knowledge, effective tax usage, and taxpayer morale contribute to tax compliance. By identifying factors that contribute to tax compliance, the findings of this research provide valuable insights for tax authorities in Ethiopia and other developing countries in devising strategies to combat tax evasion. This includes implementing a fair tax regime, enhancing the perceived value of public services financed by tax payments, increasing tax knowledge activities to help people understand the importance of paying taxes, and fortifying frameworks to minimize extravagant spending for maintaining public trust and ensuring effective and efficient use of taxpayers’ money.

Sociological Behaviour and Excise Duty Compliance Nexus: Do Dispute Resolution Mechanisms Matter? Evidence From Alcoholic Beverage Manufacturers in Kenya

Purpose: Despite implementation of several initiatives to improve tax revenue collections, actual tax revenues have fallen short of projected targets. The purpose of the study was to determine the moderating role of dispute resolution mechanisms on the relationship between sociological behaviour and excise duty compliance among alcoholic beverage manufacturers in Nairobi County, Kenya. The study was guided by the theory of planned behaviour and judicial organization and adjective law theory. Methodology: The study employed explanatory research design. The target population of the study was 231 respondents. Primary data was collected through structured questionnaires. Out of 231 issued questionnaires, 185 filled and returned the questionnaires. Results: The study found that sociological behavior had a positive and significant effect on excise duty compliance, β=0.270 and p-value=0.000124&lt;0.05. The study also found that dispute resolution mechanisms moderate and enhance the positive effect of sociological behaviour on excise duty compliance, β=0.113 and p-value of 0.000000&lt;0.05. Conclusion: It is recommended that policymakers should consider and incorporate the theory of planned behaviour into tax compliance frameworks since understanding how sociological behaviour influences tax compliance can inform the development of targeted interventions and policies. It is also recommended that effective and affordable dispute resolution mechanisms should be put in place as they provide clarity and ultimately result in resolution of conflicts arising on account of excise duty thus promoting excise duty compliance. Future studies should be conducted on the effect of tax incentives on excise duty compliance.

The Nexus of Quality of the e-Tax System, Taxpayers’ Attitude, Multiple Mediators, and Tax Compliance Behaviour: A Theoretical Paper

The Nexus of Quality of the e-Tax System, Taxpayers’ Attitude, Multiple Mediators, and Tax Compliance Behaviour: A Theoretical Paper

Enhancing work safety behavior through supply chain safety management in small and medium sized manufacturing suppliers.

Enhancing work safety behaviors among Small and Medium-Sized Manufacturing Suppliers (SMMs) is crucial for establishing a more secure and efficient supply chain. Since the foundation of safety lies in positive prevention, it is crucial that SMMs adopt proactive and pro-social work safety behaviors that transcend mere compliance with standard regulations. Present-day diversified supply chain safety management apply varying degrees of pressures on SMMs. The effectiveness of such pressures, as well as their potential to spawn advanced safety behaviors in SMMs, is a matter of investigation. This research investigates the impact of Supply Chain Safety Management Pressure(SCSMP) on the SMMs' Work Safety Behaviors(WSB). A theoretical framework is constructed, grounded in institutional theory and theory of planned behavior, which earmarks three distinct dimensions of SCSMP: Coercive Pressure(CP), Mimetic Pressure(MP), and Normative Pressure(NP). The survey of 265 SMMs facilitated an assessment of the SMMs' Willingness for Responses(WR), which includes their Willingness for Adaptive Responses(WAR) and Willingness for Co-creative Responses(WCR). Subsequently, the resulting WSB entail Safety Compliance Behavior(SCB), Proactive Safety Behavior(PSB), and Pro-social Safety Behavior(PsSB). Among these, SCB is categorized as a basic safety behavior, while PSB and PsSB which emphasize voluntary, active, and cooperative actions, are classified as advanced safety behaviors. Our research findings underscore the substantial influence of the SCSMP in shaping WSB. WR serves as a critical intermediary, connecting external pressures with internal organizational practices. In particular, WCR is instrumental in the formation of advanced safety behavior. The theoretical contribution of this research is manifested in its enhancement of our comprehension regarding the determinants of WSB among SMMs. Furthermore, it addresses the literature gap in elucidating the effectiveness of supply chain safety management and the mechanisms behind the formation of WSB. The practical significance lies in elevating the overall safety standards throughout the supply chain and minimizing safety-related hazards among SMMs.

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.