Compliance Behavior Research Articles

Low-velocity impact behavior of elliptic curved composite structures

Although many composite structures are inconsistently curved, such as the leading edges of aircraft wings, the variety of research in impact engineering is almost limited to the impact performance of plates or cylindrically curved specimens. It is not known whether the findings obtained from standardized tests can be transferred to curved structures or which adaptions are required. Therefore, a deeper understanding of the deformation and damage behavior of inconsistently curved structures is essential to transfer the observed impact behavior of flat specimens to general curved structures and therefore to utilize the full lightweight potential of a load-specific design. An accurate description of the procedure as well as the results of the experimental and numerical study of the low-velocity impact behavior of differently single-curved elliptic specimens is presented. To close the research gap of the impact behavior of geometries with curvatures between the plates and simplified leading edges, novel specimens geometries have been derived from established impact test standards. Glassfiber-reinforced specimens are subjected to an instrumented impact test at constant impact energy. This is numerically investigated by a stacked-layer model, which used cohesive zone modeling to enable the simulation of matrix cracking, fiber fracture and delamination. The resulting projected damage areas, as well as the force and deflection histories, were evaluated and section cuts were examined to discuss the damage morphology, formation and propagation process. Significant effects on maximum deflection, compliance and dynamic behavior on the size and morphology of damage were found.

Designing an incentive mechanism for information security policy compliance: An experiment

Much information security research focuses on policies firms could adopt to reduce or eliminate employees’ violation behavior. However, current information security policies are based on increasingly outmoded models of compliance behavior. This paper proposes a novel behavioral-based mechanism that offers rewards and punishments to incentivize employees to take the time to protect a company's information assets. This new mechanism is grounded in insights from externality taxes and subsidies, as well as from behavioral economics, that specific incentives operationalized as monetary rewards and punishments effectively improve information security compliance. We also consider the importance of detection in implementing our mechanism. We conduct a set of laboratory experiments to study the impact of the rewards and punishments, as well as the importance of the probability of detection.Our results show clearly that rewards alone or a combination of rewards and punishments are effective in improving information security policy compliance in both high and low-detection environments, but punishments alone are not effective in either of our environments. In addition, a company's information security compensation plan is more likely to be effective in improving compliance if the company can more reliably detect violations. Overall, our study suggests that a compensation structure based on small and predictable financial rewards and punishments is likely more effective than the current punishment-focused approach.

KEPATUHAN WAJIB PAJAK ORANG PRIBADI BUKAN PEGAWAI: HUBUNGANNYA DENGAN PENDAPATAN DAN PERSEPSI WAJIB PAJAK

Taxpayer compliance is actually closely related to the perception of taxpayers in assessing the tax itself. In the last five years, the taxpayer compliance ratio has never reached the target set. The purpose of this study was to determine the effect of income variables and taxpayer perceptions on individual non-employee taxpayer compliance. This study uses a quantitative approach with a research instrument in the form of a questionnaire. The sample used is 137 individual non-employee taxpayers at KPP Pratama North Badung. This study uses six independent variables, namely income, taxpayers' perceptions of tax sanctions, taxpayers' perceptions of law enforcement, taxpayers' perceptions of fair tax treatment, taxpayers' perceptions of transparent and accountable use of tax money, and taxpayers' perceptions of tax incentives. Data analysis was carried out using the structural equation model (SEM) method, with the AMOS 22 program. The results of the analysis show that individual non-employee taxpayer compliance behavior is influenced by income factors and taxpayer perceptions. All independent variables have a positive effect on taxpayer compliance.

МЕТОДОЛОГИЯ РИСК-ОРИЕНТИРОВАННОГО ПРОЕКТИРОВАНИЯ ДЛЯ ОБЕСПЕЧЕНИЯ КОНКУРЕНТОСПОСОБНОСТИ В МИРОВОМ МАШИНОСТРОЕНИИ

The article presents materials on the development of risk-based design methodology as a new stage in the development of the system of design, manufacture, operation, maintenance, repair and disposal of equipment for effective and efficient competitiveness in the global engineering industry. It is shown that traditional design is no longer adequate to global planetary changes accompanied by a reduction in resources, design deadlines, entering the market in a competitive environment and a conflicting global division of labor. It is noted that at present, machinery and technology have become much more complicated, including inconnection with embedded software. Attention is focused on the fact that forecasting and evaluation of behavior, reliability and management of compliance with the requirements of sociotechnical systems in connection with the nonlinear processes of functioning of human-machine systems and degradation for both regular and non-standard conditions require innovative methods and tools. Attention is drawn to the fact that the creation of technology is accompanied by an increase in interrelated man-made, natural and social risks, the primary sources of which are inadequate information both when creating and using technology. For a wide practical application of risk-oriented design, a methodology, methods for risk management at the stages of the life cycle of equipment, state standards are suggested, as well as ways to identify the significance of damages in existing forms of design, technological, and other documentation for products and manufacturing processes, as well as in new types of documents, for example, in terms of risk management. It is noted that further work is currently being planned for the widespread introduction of a risk-based approach in mechanical engineering and related industries of both individual countries and unions to ensure the effective competitiveness of supply chains.

Zakat compliance behavior in formal zakat institutions: An integration model of religiosity, trust, credibility, and accountability

Indonesia boasts the largest Muslim population worldwide; however, the allocation of zakat funds remains relatively low. This is primarily due to the fact that numerous Muslim communities have yet to channel their zakat contributions through formal institutions. Many individuals are still unaware of their obligation to pay zakat. Previous research has predominantly employed theoretical frameworks in consumer behavior, with limited emphasis on formal zakat institutions. Consequently, there is a scarcity of socialization and counseling initiatives pertaining to formal zakat institutions within the community. Therefore, the objective of this study is to develop a model for understanding zakat compliance behavior within formal zakat institutions, with a focus on the variables of religiosity, trust, credibility, and accountability. This investigation seeks to provide a comprehensive and in-depth comprehension of the topic. The study employs a quantitative research design, utilizing the Structural Equating Modeling (SEM) method. A total of 346 respondents, categorized as Muslim citizens obligated to pay zakat, were included in the sample. The study findings indicate that accountability and credibility significantly influence trust, whereas trust and religiosity impact zakat compliance behavior. Notably, trust emerges as the most influential variable regarding compliance with zakat payments within formal zakat institutions. Conversely, the variable of religiosity exerts the weakest impact on compliance with zakat payments in formal institutions. These findings suggest that zakat institutions should prioritize the credibility variable to enhance the trust of zakat payers, thereby increasing compliance with zakat payments.

Examining the Impact of Financial Distress, Tax Justice, Sustainable and Ethical Leadership on Tax Compliance

This research aims to investigate the interplay between financial distress, tax justice, sustainable and ethical leadership, and their impact on tax compliance. The study employs a theoretical framework integrating principles of financial management, justice theory, and leadership ethics. A purposive sampling technique will be utilized to select participants from diverse organizational backgrounds, including corporations and non-profit entities. Data will be collected through in-depth interviews and thematic analysis will be employed to analyze the qualitative data. Preliminary findings suggest that financial distress exacerbates tax compliance challenges, while ethical leadership and a fair tax system positively influence compliance behavior. The study contributes to understanding the complex dynamics shaping tax compliance and provides insights for policymakers and organizational leaders to enhance compliance practices.

FAKTOR PENENTU KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA GENERASI MILENIAL DI INDONESIA

<p align="justify">This study aims to determine the effect of tax knowledge, tax services, and tax digitization on individual taxpayer compliance (WPOP). The population used is the millennial generation who work as private employees. The sample used was 126 employees in the millennial generation category. The sampling technique uses purposive sampling with several criteria, such as: (1) Active private employees in 2019-2023, (2) Has done digital tax reporting, (3) Domiciled in the Greater Jakarta area. The type of data used is primary data, and the collection uses a questionnaire. Partially, the results of the study show that the tax knowledge variable has a negative effect on taxpayer compliance, the tax service variable has a positive effect on taxpayer compliance, while the tax digitization variable has no effect on taxpayer compliance.</p><p><strong>Keywords:</strong> Tax Service, Tax Knowledge, Tax Digitization, Tax Compliance Behavior</p>

Analyzing Factors Affects Taxpayer Compliance: The Role of Theory of Planned Behavior, Demographic and Psychographic Variables in Banjarmasin, Indonesia

Purpose: This research aimed to analyze the factors that most taxpayers consider when complying, using the variables of the Theory of Planned Behavior, which include attitude, subjective norms, and behavior control. Additionally, it explored the use of demographic and psychographic variables as intervening factors in compliance behavior. Theoretical framework: This research employs the Theory of Planned Behavior (TPB) to investigate the behavior of Motor Vehicle Taxpayers, by analyzing their attitudes, perceptions, subjective norms, as well as demographic and psychographic factors. Methodology: This research uses quantitative methods in the form of an experimental design to explicate phenomena and test existing hypotheses. The ultimate aim is to establish causal relationships between independent variables, including attitude, subjective norms, behavior control, intention, taxpayer behavior, and demographic and psychographic factors. The research population comprises taxpayer from the Kalimantan Selatan province, consisting of 267 respondents. Findings: The result showed that (1) attitude variables has no significant effect on intention and behavior of paying taxes, (2) behavior control variables has a significant effect on intention but has no effect on behavior, (3) subjective norms have a significant effect on intention and behavior of paying taxes, (4) demographic variables have a significant effect on intention, and (5) psychographic variables only affects intention but do not have a significant effect on behavior of paying taxes. Research, Practical & Social implications: This research employs the Theory of Planned Behavior (TPB) to investigate the behavior of Motor Vehicle Taxpayers, by analyzing their attitudes, perceptions, subjective norms, as well as demographic and psychographic factors. Originality: The novel findings of this research are in the context of taxpayer behavior to enhance subjective variables of societal norms on variables.

Altercast framing with assertive sustainability messages: how dominant brands can motivate non-green consumers

Advertisers often use assertive messages because they minimize ambiguity, are attention-grabbing, and encourage behavioural compliance, making them a popular message design strategy in sustainability advertising. However, assertive messages often backfire for ‘non-green’ or lower environmental concern (LEC) consumers, generating more negative attitudes toward the ad sponsor and entrenching existing behaviours. Advertisers employ subtle phrasing to mitigate this adverse effect, reducing the message’s assertiveness. While research has investigated different variations of subtler message designs, no research has yet to explore how to maintain an assertive message toward achieving more favourable source attitudes and greater behavioural compliance intentions. The current research draws on message framing and altercasting theory to create a new concept – altercast framing – that preserves the core assertive message. Three experimental studies reveal that altercast framing can enhance brand attitudes and behavioural intentions for LEC consumers but only when the message source is a high (versus low) market share brand. This research contributes to advertising theory and practice by (a) developing a novel message framing concept that preserves the core message, (b) expanding on message assertiveness research by integrating both message sender and message receiver characteristics toward maximizing ad effectiveness, (c) identifying the differential effect of a specific message sender characteristic – market share – on assertive messages, and (d) outlining an advertising strategy that enhances behavioural compliance intentions for LEC consumers.

Introduction to the symposium on the shadow economy, tax behaviour, and institutions

AbstractThis JOIE symposium features some of the most influential papers presented in the seventh version of the conference on The shadow economy, tax behaviour, and institutions. Accordingly, it brings together contributions from several disciplines and schools of thought in the social sciences and the humanities exploring such issues as the role of formal and informal institutions in understanding the shadow economy, the importance of social aversion in the motivations for tax compliance, and the dual nature of corruption. This introduction lays out the scope of the symposium, summarises the preceding literature on the topic, and provides a brief outline of each contributing article, noting that, although each paper focuses on a different economic and cultural context, they share several elements in common with alternative theories addressing the institutional, psychological, and sociological aspects of tax law compliance and other appropriate behaviours.

Analysis Of Factors of Compliance with Independent Participants Paying BPJS Kesehatan Contributions in Depok City, West Java

Only 66.3% of participants in the JKN Program paid routinely and continued to reduce until the amount in arrears was 253 billion rupiahs in 2021. The independent participant group/PBPU has a significant role in this problem. The research aims to identify the factors that influence the compliance of independent group participants to pay contributions obediently in Depok City. This research was carried out in an analytical observational manner with a cross-sectional design. The research sample was collected from as many as 42 respondents who were selected using a multistage sampling technique. Data collection using a questionnaire includes Background Factors, Intention, Actual Behavior Control, and Behavior. The data analysis technique is Chi Square using the SPSS application. The Results show that background factors are not related to behavior (P-Value 0.107, 0.804, 0.636, and 0.927), actual behavior control related to Behavior (P-Value 0.037), and intention related to Behavior (P-Value 0.047). This study concludes that Actual Behavior Control has the most substantial relation to Behavior, and the background factors have no relation with the Behavior of participants who regularly pay to bpjs Kesehatan). Actual behavior control has a strong relationship with the participant's obedient Behavior in paying contributions, and intention also has a significant relationship with the participant's obedient Behavior. At the same time, background factors have no relationship with participant compliance behavior.

Musings on a Career in Applied Fisheries Economics Research

This paper chronicles my fisheries compliance and enforcement research during the past 40 years. My colleagues and I at the University of Rhode Island began researching fisheries law enforcement issues around 1980 because of the high degree of noncompliance in fisheries managed by the New England Fisheries Management Council. We collected data and demonstrated that the pure deterrence model does not explain fisheries compliance behavior well. This set us on a course to develop an enriched model of compliance behavior. The formal enriched model accounts for tangible and intangible motivations influencing individuals’ compliance decisions, resulting in better explanations of the evidence than the pure deterrence model. The model also provides practical and superior policy prescriptions. Although the enriched model is superior to the basic pure deterrence model, much research remains to be done on explaining compliance behavior and crafting more efficient and effective compliance and regulatory programs in fisheries.

State‐level politicization of crisis communication on Twitter during COVID‐19: Conceptualization, measurement, and impacts

AbstractThe political dimension of crisis communication remains understudied in public administration. We defined the politicization of government crisis communication as the employment of politics‐oriented communication strategies in crisis messaging. We further examined the state‐level politicization occurring during COVID‐19 and its influence on public engagement and policy compliance. We applied machine learning algorithms to analyze 43,642 Twitter messages posted by fifty US state governors, assessing the extent to which these governors politicized crisis communication. We compiled data from multiple sources to explore the influence of communication politicization on public engagement and compliance behaviors. While most governors showed major concerns regarding reputation and blame, their level of politicization and selection of communication strategies varied. Increased levels of communication politicization discouraged the public's online engagement and policy compliance. Excessive levels of political consideration could undermine the legitimacy and effectiveness of government crisis communication, and thus an examination of their relationship was essential.

I'll Be Good for Grandma: Institutional and Relational Trust and COVID‐19 Restriction Compliance*

The COVID‐19 pandemic has wreaked social and economic havoc across the globe. This article addresses an aspect of trust that has not received wide attention in the context of the pandemic: how relational trust can affect compliance behaviour with health campaigns. This article uses a unique dataset of people receiving a COVID test after suspicion of infection. We use regression analysis to study the relation between compliance with mobility restrictions and institutional and relational trust. We find that trusting that close relations will be there for you in the case of falling ill is associated with a significant increase in the probability of complying with health campaigns as is trust that public institutions will respond appropriately to the pandemic. Additionally, we find no statistical relationship between compliance and trust in media outlets nor compliance and trust that community members (neighbours, co‐workers or others) will care for you. The findings suggest that enhancing trust may improve compliance with mobility restrictions, however, increasing trust in specific groups may not aid in the effectiveness of some health campaigns. Importantly, nudging people towards compliance could be achieved by emphasising in campaigns that your behaviour could influence the health of those who you care about.

Behaviour change interventions to facilitate forest trail users’ biosecurity compliance

Natural resource management can struggle with increased visitation that inadvertently deteriorates the environment. In Aotearoa New Zealand, visitors to kauri forests are spreading a lethal soil pathogen resulting in cultural and conservation risk. While public awareness of kauri dieback disease is growing, compliance at hygiene stations has not similarly increased. To overcome this apparent knowledge-behaviour gap, five interventions (ambassadors, normative messaging, watching eye effect, hazard perception, and pledge board) were evaluated for their impact on visitor compliance with footwear/equipment cleaning behaviour. Behavioural observations (n = 10,536) and intercept surveys (n = 3,061) were collected. Ambassadors resulted in increased compliance for both visitors and local trail users. The pledge board resulted in increased compliance for local trail users only and normative message increased compliance at one visitor site. Hazard perception and watching eye resulted in a decrease in compliance behaviour. This research demonstrates the need for careful assessment of interventions designed to mitigate the impacts of visitors to conservation areas. The success of the ambassador intervention, the pledge board for locals and, to a lesser extent, the normative message at one location, offer field-based empirical evidence supporting the use of social norms in communication approaches aimed at influencing visitor behaviour in natural resource settings.

Measuring the missing: Knowledge, risk perceptions and self-protection practices of COVID-19 among the Asian population in New Zealand: An online survey

AimAsians are the second largest and fastest growing non-European population in New Zealand but are under-researched in terms of their COVID-19 pandemic response. The paper aims to illustrates Asians’ risk perceptions and knowledge of COVID-19, and self-protection practices to avoid infection and prevent community transmission.Subject and methodsAn online survey was used to collect data and received 402 valid responses. Data analyses included: 1) a descriptive analysis by using Chi-square tests and a Kruskal-Wallis rank sum tests to explore associations between responses and the four demographic variables (i.e. age, gender, country of origin/ethnicity, and region); and 2) a correlation analysis between different survey objectives.ResultsThe descriptive analysis of the survey found that while ethnicity (within the Asian category) was the most influential variable that resulted in varying responses to many questions, gender and age were other two important variables in influencing the answering patterns. The correlation analysis found a positive correlation between the perceived ‘dangerousness’ of COVID-19 and respondents’ overall compliance behaviour to New Zealand authorities’ recommendations to prevent spread of COVID-19.ConclusionThe majority of the respondents provided correct answers to the questions about the vulnerable populations, symptoms, asymptomatic transmission and potential sequelae of COVID-19; however, their understanding of the availability of a cure for, and the incubation period of COVID-19 was not consistent with the official information. The research also found that the higher perceived dangerousness of COVID-19, the better compliance to self-protection practices among the surveyed population.

Happiness predicts compliance with preventive health behaviours during Covid-19 lockdowns

To combat the public health crisis of Covid-19, governments and public health officials have been asking individuals to substantially change their behaviours for prolonged periods of time. Are happier people more willing to comply with such measures? Using independent, large-scale surveys covering about 79,000 adult respondents across 29 countries, including longitudinal data from the UK, we find that life satisfaction predicts compliance with preventive health behaviours during Covid-19 lockdowns, especially the number of weekdays stood at home (β = 0.02, p < 0.01). The association is stronger for higher levels of life satisfaction (e.g. β = 0.19, p < 0.01, 7 on a 0-to-10 scale). Lower life satisfaction, on the contrary, predicts lower compliance (e.g. β = 0.02, p > 0.10, 2 on a 0-to-10 scale). We explore risk-avoidance and pro-social motivations for this relationship, and find suggestive evidence that people who are older or have certain medical preconditions seem to be behave in line with risk-avoidance, whereas motivations of people who are less at risk of Covid-19 seem more mixed. While it is difficult to estimate the relationship between life satisfaction and compliance behaviour due to potential confounders and unobserved heterogeneity, our findings suggest that life satisfaction is important, both for complying with preventive health measures and as a policy end in itself.

The correlation between knowledge, attitude and family support on compliance of outpatients with hypertension in a healthcare centre in Indonesia

Background: Hypertension is a silent killer disease in the community. The success of hypertension therapy is influenced by adherence to medication. Three factors that shape compliance behaviour are knowledge and attitudes (these are predisposing factors) and family support (as a reinforcing factor). The majority of people in Indonesia choose healthcare centers when seeking hypertension treatment. Non-adherence to treatment has an impact on the incidence of complications. Objective: This current study was conducted on outpatients in the Tanggulangin Primary Healthcare Centre, Sidoarjo, Indonesia. Method: This study used a correlational design and a cross-sectional approach, involving 72 people in the sample. The variables measured were: knowledge, attitudes of patients, family support as well as patient compliance with hypertension treatment. Data was collected through a questionnaire instrument. Data analysis was done descriptively and correlatively. Results: The most widely accepted hypertension drug was amlodipine 78.6%, and a single therapy was given to 86.1% of patients. Most patients had suffered from hypertension for less than one year (38.9%); and half of the patients had family members who suffered from hypertension (52.1%). Patient knowledge of hypertension was moderate (69.4%). Most of the patients had a positive attitude (83.3%), good family support (76.5%), however, 94.5% did not comply with medication. The Spearman Rho test showed compliance with treatment was influenced by knowledge (5.9%) and attitude (14.8%). Meanwhile, the family support variable had no effect on compliance. Conclusion: This study concludes patient compliance to hypertension medication in the Tanggulangin Primary Healthcare Centre is only influenced by patient knowledge and attitudes.

Colonoscopy surveillance in Lynch syndrome is burdensome and frequently delayed.

Individuals with Lynch syndrome have an increased colorectal cancer risk, hence, biennial colonoscopy surveillance is recommended. We aimed to investigate patients' perception and preferences regarding surveillance, and to further explore compliance behaviour. Individuals with Lynch syndrome received a validated survey evaluating experiences of their three most recent colonoscopies. Individuals were non-compliant to surveillance if the interval between colonoscopies differed ≥ 6months from the recommended interval. In total, 197 of 291 (68%) invited individuals returned the survey. They mostly underwent colonoscopy biennially (99%), under mild sedation (79%) and with bowel preparation performed by Moviprep® (99%). Surveillance was perceived as impacting quality of life in 21%, and as moderately to extremely burdensome in 57%, particularly in those below age 40. To lower the burden, patients prioritised improvements in volume and taste of bowel preparation, laxation-related bowel movements, waiting times, and a more personal and respectful approach of endoscopic staff. Additionally, many individuals (60%) would favour less-invasive surveillance modalities such as biomarkers. In total, 28% of individuals had delayed colonoscopy surveillance, predominantly for patient-related reasons. An additional 10% considered quitting/postponing surveillance. Upon multivariable analysis, patient-related delay was associated with low and medium education, history of ≤ 4 colonoscopies and having no hospital recall-system. Colonoscopy surveillance in Lynch syndrome is often experienced as burdensome, and frequently delayed. We identified determinants of surveillance behaviour in this population, and present potential interventions to reduce the burden and non-compliance rates.

Socioeconomic and risk-related drivers of compliance with measures to prevent SARS-CoV-2 infection: evidence from the Munich-based KoCo19 study

ObjectivesAlthough a growing share of the population in many countries has been vaccinated against the SARS-CoV-2 virus to different degrees, social distancing and hygienic non-pharmaceutical interventions still play a substantial role in containing the pandemic. The goal of this study was to investigate which factors are correlated with a higher compliance with these regulations in the context of a cohort study in the city of Munich, southern Germany, during the summer of 2020, i.e. after the first lockdown phase.MethodsUsing self-reported compliance with six regulations and personal hygiene rules (washing hands, avoiding touching face, wearing a mask, keeping distance, avoiding social gatherings, avoiding public spaces) we extracted two compliance factor scores, namely compliance with personal hygiene measures and compliance with social distancing regulations. Using linear and logistic regressions, we estimated the correlation of several socio-demographic and risk perception variables with both compliance scores.ResultsRisk aversion proved to be a consistent and significant driver of compliance across all compliance behaviors. Furthermore, being female, being retired and having a migration background were positively associated with compliance with personal hygiene regulations, whereas older age was related with a higher compliance with social distancing regulations. Generally, socioeconomic characteristics were not related with compliance, except for education, which was negatively related with compliance with personal hygiene measures.ConclusionsOur results suggest that for a targeted approach to improve compliance with measures to prevent SARS-CoV-2 infection, special attention should be given to younger, male and risk-prone individuals.