Compliance Behavior Research Articles

Post Covid-19 and E-Commerce in Malaysia: Tax Compliance Evidence among Youtubers, Instafamous and Facebookers

E-commerce has been present for a while, but it was not widely adopted in Malaysia until Covid-19 struck in early 2020. As government places a control movement restriction preventing business from being done at their physical location, more people are engaging in online commerce using social media platforms. Due to absence of rental and employee costs, business owners have shifted their old methods of conducting business to an internet platform. However, the rapid growth of online business via social media platforms and the lack of physical presence have made it difficult for tax enforcement which open the opportunity for tax evasion. Malaysia still does not have rigorous e-commerce tax regulations and enforcement by the time Covid-19 hit and this could result to loss of billions tax revenue in future. Thus, in order to better understand the tax compliance behaviour of online business taxpayers in Malaysia, this research intends to investigate the factors that influence tax compliance behaviour of individuals in the e-commerce industry. Three independent variables were used in this study namely tax knowledge, tax morale and tax complexity. The respondent used are taxpayers who conducted online business through social media platforms namely YouTube, Instagram, and Facebook. The study used quantitative analysis where data are collected using 7-point Likert scale and analysed using multiple regression to see the significance of the variables. Using a sample of 158 respondents, analysis showed that online business owner has a poor level of knowledge that their income derived from the online business is taxable. As for tax morale and tax complexity, it shows that each online business owners knows their responsibility to pay tax if they declare. On average, they assume income tax declarations are complicated in terms of forms, computations, and procedures, but this does not lead to poorer tax compliance.

Simulation of the role of emphasis on scheduling in the optimal incentive scheme for marine engineering employee's routine job and information security compliance

In the organizational context of marine engineering, employee individual often prefers to concentrate herself to the day-to-day routine job, but to shirk the responsibilities of the Information Security Policies (ISPs) compliance, after she has been delegated by the employer to perform the two different tasks in the same time period. This would lead to negative influences on the security of marine information systems and the employee's routine job performance. In view of the task structures of employee's routine job and marine ISPs compliance, the variables of emphasis on scheduling are incorporated into a multi-task principal-agent model to explore the optimal incentive scheme to motivate and control the employees to select appropriate effort levels for conducting the two highly structured tasks. The role of emphasis on scheduling on the incentive intensities for the two tasks have been clarified through modeling and simulation, and the corresponding incentive tactics are suggested. The new two-task incentive scheme is expected to provide useful insight for understanding and controlling marine engineering employee's routine job and ISPs compliance behavior.

Comparison of synthetic and natural polymers-oil emulsions in terms of viscous and elastic behaviors

Viscous and elastic behaviors of the crude oil-polymer emulsions were studied experimentally through Creep-recovery investigation. Two different types of polymers of Alcoflood and Xanthan were investigated in this study to represent the synthetic and bio-polymers. A Rheostress RS100 in controlled stress CS-mode was utilized to carry out all the experimental results and assessments. The viscous and elastic investigations of the crude oil-polymer emulsions were examined for polymer concentrations of 0–104 ppm, 0–75% by volume of crude oil, and two candidates of each polymer. This experimental study resulted that the polymer and crude oil concentrations exhibited significant impact on the compliance behavior. For polymer concentrations higher than 103 ppm, the crude oil-Xanthan emulsions exhibited higher recovery% than the oil-Alcoflood emulsions. The ability of the Xanthan gum to form elastic characteristic within the crude oil emulsion is higher than the Alcoflood polymer material.

Predictors of Self-Reported Compliance with COVID-19 Preventive Guidelines: A Quantile Regression Model

ABSTRACT The research used an online, convenience cross-sectional sample of adults aged ≥18 years old recruited from Shahroud County, Northeast of Iran. We measured the contribution of multiple determinants for association with behavioral compliance, at the time of the COVID-19 pandemic. The compliance score measured with this questionnaire can be within a range of 5 and 100. Compliance was bounded between 19 and 80 that has been distributed J-shape, so quantile logistic regression model has been fitted for that. Variables related to people’s knowledge, including self-reported knowledge and following the news related to COVID-19, were the two main factors that accompanied behavioral compliance at all of its levels in the period of pandemic.

3M Echo Health Promotion (Wearing Mask, Washing Hands, Keeping Your Distance) Against Covid-19 In Improving 3m Behavior Compliance

Latar Belakang: Di Negara Indonesia berdasarkan Data Satuan Tugas Penanganan Covid19, Komite Penanganan Covid-19 dan Pemulihan Ekonomi Nasional dari Kasus Covid-19 pada tanggal 25 Bulan Oktober Tahun 2020 telah terdapat 389.712 Terkonfirmasi +3.732 kasus,62.649 kasus aktif 16.1% dari Terkonfirmasi,313.764 Sembuh 80.5% dari Terkonfirmasi,13.299 Meninggal 3.4 dari Terkonfirmasi. Survey awal yang dilakukan di PMB (Praktik Mandiri Bidan) Ria Yulianti wilayah Kelurahan Karyamulya selama 1 bulan terdapat 65% masyarakat ketika berkunjung untuk melakukan pemeriksaan baik pasien maupun pengantar tidak memakai masker dan mencuci tangan sehingga harus diberitahukan dan difasilitasi prasarana protocol covid19 walaupun sudah banyak media informasi yang disediakan. Tujuan: untuk menilai efektivitas promosi kesehatan gema 3M dalam peningkatan pengetahuan, sikap, perilaku, serta kepatuhan masyarakat terhadap 3M. Metode: Rancangan penelitian ini menggunakan Rancangan Praeksperimental dengan One Group Pretest Posttest. Kelompok masyarakat sebelumnya dilakukan observasi pengetahuan mengenai gerakan masyarakat 3M setelah pretest dilakukan perlakukan terhadap kelompok masyarakat yaitu promosi kesehatan gema 3M. Dan terakhir dilakukan posttest setelah diberikan intervensi. Hasil: berdasarkan hasil penelitian terdapat perbedaan yang signifikan pada pengetahuan, sikap, perilaku, serta kepatuhan antara sebelum dan setelah diberikan promosi kesehatan dengan nilai P-value pengetahuan sebesar 0,008<0,05, P-value sikap, perilaku, dan kepatuhan sebesar 0,000<0,05. Hasil menunjukkan promosi kesehatan Gema 3M memberikan pengaruh yang signifikan terhadap kepatuhan masyarakat terhadap perilaku 3M. Kesimpulan: Promosi kesehatan yang tepat dapat meningkatkan pengetahuan, sikap, perilaku, serta kepatuhan masyarakat dalam melaksanakan protokol kesehatan guna mencegah penularan dan penyebaran virus Covid-19. Saran: Perlu adanya pendekatan dengan teori lain, serta dapat mengenai sasaran dengan berbagai kelompok usia. Kata Kunci: Kepatuhan 3M, Pengetahuan, Perilaku, Promosi Kesehatan 3M, Sikap, ABSTRACT Background: In Indonesia, based on the Data of the Covid19 Handling Task Force, the Covid-19 Handling Committee and the National Economic Recovery from Covid-19 Cases on October 25, 2020, there were 389,712 Confirmed + 3,732 cases, 62,649 active cases 16.1% of Confirmed, 313,764 Recovered 80.5% of Confirmed,13,299 Died 3.4 of Confirmed. The initial survey carried out at PMB (Praktik Mandiri Midwife) Ria Yulianti in the Karyamulya Village area for 1 month there were 65% of the people when visiting to check both patients and carriers who did not wear masks and wash their hands so they had to be informed and facilitated by the covid19 protocol infrastructure even though there was a lot of media. information provided. Purpose: to assess the effectiveness of 3M echo health promotion in increasing people's knowledge, attitudes, behavior, and adherence to 3M. Methods: The design of this study used a pre-experimental design with One Group Pretest Posttest. Previously, community groups were observed with knowledge about the 3M community movement after the pretest was treated to community groups, namely health promotion of 3M echoes. And finally, a posttest was conducted after the intervention was given. Results: based on the results of the study there were significant differences in knowledge, attitudes, behavior, and compliance between before and after being given health promotion with a P-value of knowledge of 0.008<0.05, P-value of attitudes, behavior, and compliance of 0.000< 0.05. The results show that the health promotion of 3M Gema has a significant effect on community compliance with 3M behavior. Conclusion: Proper health promotion can improve knowledge, attitudes, behavior, and community compliance in implementing health protocols to prevent the transmission and spread of the Covid-19 virus. Suggestions: There needs to be an approach with other theories, and can hit targets with various age groups. Keywords: Attitude, Behavior, Knowledge,3M Compliance, 3M Health Promotion

Perceived organizational support in reducing emotional exhaustion and increasing citizenship behaviors of faculties: the multiple mediating effects of affective commitment

ABSTRACT The performance of faculties has become vital in higher education institutions. The previous studies have recommended that perceptions of organizational support by faculty members, particularly during the COVID-19 pandemic are related to affective commitment and emotional exhaustion, which in turn enhances and reduces their organizational citizenship behaviors respectively. This study proposes that perceived organizational support has an influence upon organizational citizenship behaviors, through affective commitment and emotional exhaustion. It also proposes that affective commitment mediates the relationship between emotional exhaustion and organizational citizenship behaviors. Using the survey method, a total of 174 responses were collected from faculty members working in both public and private universities in six Middle Eastern countries. A Partial Least Square - based Structural Modeling approach was constructed with which to test the reliability and validity of both the measurement and the structural model. The findings of the study show that affective commitment mediates the relationships between perceived organizational support, altruism and compliance behaviors, whereas it mediates the relationships between emotional exhaustion and the three organizational citizenship behaviors. However, the study results did not support a mediating role of emotional exhaustion between perceived organizational support and organizational citizenship behaviors.

Psychological foundations and behavioral consequences of COVID-19 conspiracy theory beliefs: The Turkish case

This article offers a comprehensive approach to understanding pandemic-related behavior by tackling both the psychological predictors of belief in conspiracy theories about COVID-19 and their potential consequences for trust in experts and institutions, compliance behavior and vaccine acceptance. Drawing from an observational survey ( n = 1028) in Turkey, this article examines: (a) the psychological precedents of believing COVID-19 conspiracy theories; (b) how trust in experts, scientists and health authorities is influential in controlling these beliefs; (c) to what extent conspiracy theory beliefs affect compliance with protective measures; and (d) who is more likely to accept vaccination. Results demonstrate that one of the potential solutions to the influence of conspiracy theory beliefs across an array of attitudes and behaviors is to establish trust in experts, scientists and health authorities.

Undergraduates’ Noncompliance with COVID-19 Regulations Is Associated with Lifetime Sexual Harassment Perpetration and Sexist Beliefs

ABSTRACT Despite efforts by universities to curb the spread of COVID-19, evidence from a separate, yet surprisingly parallel, domain of research – sexual violence perpetration – suggests that many students violate policies that regulate individual behavior and prohibit non-consensual physical contact. With the theoretical similarities between sexual violence-related behaviors and COVID-19-related behaviors in mind, we conducted two studies to explore associations between students’ noncompliance with and attitudes toward COVID-19 safety regulations, their histories of harassment perpetration, and sexual violence-related attitudes. The first, an exploratory study (N = 309), revealed negative correlations between students’ compliance with and support for COVID-19 regulations and lifetime sexual harassment perpetration, hostile sexism, and rape myth acceptance, particularly among men. The negative relationship between harassment perpetration and compliance behaviors persisted, even when controlling for multiple covariates that explain variance in antisocial behaviors. The second study (N = 283) replicated this negative relationship, even when controlling for political beliefs. These results suggest that COVID-19 attitudes and behaviors may be a product of larger societal forces that underlie sexual violence perpetration.

Promoting zakat compliance among business owners in Algeria: the mediation effect of compliance intention

Purpose This paper aims to explore the perception of business owners’ on zakat compliance by examining the influence of intention to pay zakat, attitude, subjective norm, perceived behavioural controls and past behaviour. Design/methodology/approach A total of 575 self-administered questionnaires were distributed to active business owners in Algeria. The data were analysed using variance-based structural modelling (PLS-SEM) to examine the hypothesised relationships. Findings The results revealed that the relationships between attitude, subjective norm and perceived behavioural controls were positive and significant with the intention to comply with zakat, which significantly influences the compliance behaviour of zakat. Research limitations/implications In a country like Algeria with a high poverty rate, the current findings would benefit authorities in understanding zakat compliance and assist zakat administration in formulating and implementing strategies to promote compliance. Originality/value The present research extends the existing zakat knowledge from behavioural perspectives by using the extended theory of planned behaviour. In addition, it considers the mediating role of intention demonstrated in the zakat compliance setting.

The task force method for tooth brushing compliance behavior in pregnant women

The task force method for tooth brushing compliance behavior in pregnant women

Association between Information Dissemination and Compliance with Preventive Measures during the Coronavirus Disease Pandemic in Hong Kong Working Population: Cross-Sectional Survey

Background: To fight the Coronavirus disease (COVID-19) pandemic, it is important for the population to keep abreast of COVID-19 updates and comply with the suggested preventive measures. Understanding the influence of popular dissemination channels under the surge of an ‘infodemic’ is crucial, as the population may receive conflicting information from various sources. Objective: This study aimed to examine the association between information source usage and COVID-19-preventive measures compliance. Methods: An online cross-sectional study was conducted in February 2020. Four COVID-19-preventive strategies, including ‘hand hygiene’, ‘mask wearing’, ‘household hygiene’, and ‘social distancing’, were studied with respect to their usage from three common health information sources and three dissemination channels. Logistic regressions were modelled to study the odds ratio of the preventive behavior compliance in terms of information source usage. Results: A total of 1048 respondents completed the survey and the sample demonstrated high compliance in hand hygiene (81.4%) and mask wearing (93.5%), but lower compliance in household hygiene (22.4%) and social distancing (65.7%). Females and chronic diseases patients were found more likely to adopt COVID-19-preventive measures. Participants recorded highest usage in social media (80.1%) among information sources and respondents with frequent social media use had improved compliances in the preventive behaviors studied. Conclusions: The study presented evidence to demonstrate the effectiveness of social media in disseminating information related to complying COVID-19-preventive behaviors. The impact of social media in spreading COVID-19 information should be recognized, despite the concerns regarding misinformation. With disciplined use, social media may help to halt the spread of COVID-19 and other communicable diseases by encouraging community participation.

Taxpayers Behaviour and Tax Compliance Outcomes: Function of Tax Justice in Nigeria

A successful fiscal policy particularly on tax administration is all about the efficiency, effectiveness and economy of tax compliance which measured by the compliance level. The objective for this study was to study the impact of Tax Justice on the taxpayers behaviour and consequential tax compliance. The principle of tax justice will be considered in the context of resolving a conflict of interest concern. This is because the contents of the tax system, particularly the determination of the level of tax charges and the regulations that apply to them, clearly demonstrate a contradiction between the interests of the government and those of the taxpayer. And it is in this framework that tax law must be supported in order to ensure that the contents of the tax system are of high quality. The primary data research design used with well-structured questionnaire distributed online through the WhatsApp platform and responses obtained from 163 respondents out of 220 distributed, representing a 72% response rate. SPSS was used for the descriptive and inferential statistical analysis using the regression estimation and testing the data for quality assurance. The study found out that there is a positive significant relationship between tax justice and voluntary compliance outcomes, revenue compliance outcomes and integrity compliance outcomes. The study thus concluded that tax justice significantly impacts on the taxpayers behaviour and consequent compliance with the tax obligations.

Compliance determinants of anti-money laundering regime among professional accountants in Malaysia

PurposeMoney laundering offences occur worldwide, with recent discussions involving issues related to the low levels of compliance among professional accountants towards the anti-money laundering (AML) regime. Under the regime, professional accountants are required to implement compliance programs (Know Your Customer, Clients Due Diligent, Record Keeping) and to submit any suspicious transaction report encounters to the authorities. Due to the lack of research in this sector, this study aims to examine the compliance determinants towards AML regimes among professional accountants in Malaysia.Design/methodology/approachPremised on protection motivation theory, a questionnaire was developed and distributed among 1,100 professional accountants. Of which 275 questionnaires were returned and subjected to regression analysis.FindingsBased on the findings, “perceived risk of non-compliance” and “awareness of Anti-Money Laundering Act 2001 and Financial Action Task Force standard” were significantly related to the level of compliance towards the AML regimes. Meanwhile, “compliance cost” did not influence the compliance behaviour of professional accountants. Moreover, the findings demonstrated that awareness programs among the reporting institutions should be enhanced, specifically the professional accountants.Practical implicationsThis study recommends the professional bodies particularly professional accountants in Malaysia to establish a blueprint as a guideline for money laundering reporting.Originality/valueThis is one of the pioneer studies looking into AML compliance determinants among the professional accountants in Malaysia. This study will provide insights on the current practices and recommend ways to improve the current AML reporting practices among the professional accountants.

Application of Narrative Nursing Combined With Focused Solution Model to Anxiety and Depression in Patients With Lung Tumor During Perioperative Period.

BackgroundIn the face of the dual pressure of disease and operation, patients with lung tumors in the perioperative period often have adverse psychological states such as anxiety and depression. There are many risk factors affecting the psychological state of patients in the perioperative period, and there is still a lack of effective nursing countermeasures in clinical practice.Materials and MethodsWe accessed our institutional database and retrospectively selected all patients with lung tumors who underwent surgical treatment between August 2018 and December 2018. Multivariate Logistic regression model was used to analyze the risk factors affecting the psychological state of patients during the perioperative period, and the HAD score, medication behavior, INR monitoring behavior and life behavior before and after narrative nursing combined with focused solution model nursing were compared with those of patients receiving conventional nursing plan.ResultsAccording to the inclusion and exclusion criteria, 148 cases of lung tumor patients undergoing surgical treatment were studied in this study. There were 45 cases without anxiety and depression and 103 cases with anxiety and depression in 148 patients. Income, medical environment, worry about work, family members' psychological state, family care, sleep quality, mental history, worry about postoperative pain, patients' knowledge of the diagnosis of the condition and the nature of the tumor were the single factors that affected the psychological state of patients with pulmonary tumor during perioperative period (P < 0.05). Multivariate analysis showed that income status, sleep quality, psychological status of family members, fear of postoperative pain and nature of tumor were the independent risk factors for psychological status of patients with lung tumor during perioperative period (P < 0.05). There was no difference in HAD score, medication behavior, INR monitoring behavior and life behavior score between the two groups when entering the group (P > 0.05). At the time of discharge, the HAD scores of the two groups were decreased, and those in the study group were lower than those in the control group (P < 0.05). At the time of discharge, medication behavior, INR monitoring behavior and life behavior of the two groups were increased, and the study group was higher than the control group (P < 0.05).ConclusionIncome status, sleep quality, fear of postoperative pain, Patient's knowledge of their condition and nature of tumor are the independent risk factors affecting the psychological state of patients with lung tumor during perioperative period. Narrative nursing combined with focused solution model can effectively improve the anxiety and depression status of patients with lung tumor during perioperative period and enhance their compliance behavior, which is worthy of promotion.

Understanding Motivations of Tax Compliance Behaviour: Role of Religiosity and Tax Knowledge

The aim of this paper is to enhance the understanding of taxpayers’ motivations to comply with tax rules in a developing country like Yemen. Intrinsic motivations, such as religiosity and knowledge can play an important role in driving taxpayers to engage in compliance with tax authorities’ laws and regulations. Therefore, in this study, the effect of these internal factors on tax compliance has been examined. A cross-sectional approach has been utilized through a self-administered survey managed by individual taxpayers in Yemen to collect from 287 individual taxpayers. Multiple regression was employed to examine the relationship between variables of this study. The results show that taxpayers’ compliance is negatively related to the level of religiosity, while positively influenced by knowledge of taxpayers. This paper provides significant insights for tax authorities and policymakers in developing countries, and in Yemen particularly, to provide more arguments to taxpayers about the importance of payment of tax, by adopting and deploying the perspectives of the Islamic scholars that have a positive perception about tax. Furthermore, tax authorities are advised to concentrate on enhancing citizens’ tax knowledge which will lead to improvement in their compliance behaviour.

Preventive behaviours during the pandemic: The role of collective rituals, emotional synchrony, social norms and moral obligation.

The present research focuses on the role of collective, social influence and intraindividual processes in shaping preventive behaviours during the COVID-19 pandemic. In two correlational studies conducted in Spain, we explored the impact of participation in the ritual of collective applause (carried out daily for over 70days during the lockdown) and perceived social norms in fostering behavioural adherence to public health measures, as well as the mediating role of perceived emotional synchrony and a sense of moral obligation. The first study (general population, N=528) was conducted in June 2020, just after the end of the lockdown, and the second study (students, N=292) was carried out eight months later. The results of the structural equations modelling (SEM) consistently confirmed that active participation in collective applause was linked to more intense emotional synchrony and indirectly predicted self-reported preventive behaviour. Perceived social norms predicted self-reported behavioural compliance directly and also indirectly, via feelings of moral obligation. The discussion addresses some meaningful variations in the results and also focuses on the implications of the findings for both theory and psychosocial intervention.

A descriptive review of quad‐related deaths in Australia (2011–20)

ObjectiveTo assess Australian quad‐related deaths during the 2011–20 period in relation to introduction of the Consumer Goods (Quad Bikes) Safety Standard 2019. MethodsAll Australian quad‐related deaths retrieved through the National Coronial Information System. ResultsThere were 155 cases, with 116 occurring on a farm and 39 in a non‐farm context. Deaths were evenly split between work (52%) and non‐work activities, however, 66% of all farm incidents involved work. Rollovers were responsible for 59% of cases and occurred largely on farms (86%), whilst working (69%). Head injury (32%) and asphyxiation (29%) were primary causes of death. Helmet use was low (<5%) in the head injury cases, with 80% of the asphyxiation cases incurring no life‐threatening injury other than being entrapped by the quad. ConclusionQuad‐related deaths are prevalent, with minimal variation in the pattern of incidents from previous Australian studies. Rollover incidents continue to be a major problem especially in a farm context. Implications for public healthIn tandem with existing efforts to enhance behavioural compliance (e.g. helmet use, no child access) and retrofitting Operator Protector Devices, these data support the introduction of the new Standard addressing vehicle stability and fitting Operator Protector Devices to limit potential for asphyxiation.

Enhancing Trade Compliance to Benefit Small and Medium-Sized Enterprises (SMEs) in Trade Facilitation Agreement (TFA) Implementation in Vietnam

Vietnam ratified the Trade Facilitation Agreement (TFA) of the World Trade Organization in 2017. Following the core principles of the World Trade Organization (WTO), the TFA does not discriminate between large business and small and medium-sized enterprises (SMEs) in gaining trade facilitation benefits. This study aims at identifying similarities and differences in trade compliance behaviours between Vietnamese Authorised Economic Operators (AEO) as the biggest economic operators, and SMEs, which are differentiated by AEO criteria and trade facilitation grants. The study is based on a national survey of 399 respondents from Vietnamese import and export enterprises in 2019. The study determines that Vietnamese SMEs face many obstacles in improving trade compliance to gain the benefits of trade facilitation measures. Lastly, it provides some policy implications to enhance trade compliance and facilitation for Vietnamese SMEs in the context of Vietnam’s accession to the new-generation FTAs.

The Impact of Recent Tobacco Regulations and COVID-19 Restrictions and Implications for Future E-Cigarette Retail: Perspectives from Vape and Vape-and-Smoke Shop Merchants.

Background: Tobacco regulations and COVID-19 state orders have substantially impacted vape retail. This study assessed vape retailers’ perspectives regarding regulations and future retail activities. Methods: In March–June 2021, 60 owners or managers of vape or vape-and-smoke shops (n = 34 vs. n = 26) in six US metropolitan areas completed an online survey assessing: (1) current and future promotional strategies and product offerings; and (2) experiences with federal minimum legal sales age (T21) policies, the federal flavored e-cigarette ban, and COVID-19-related orders. Quantitative data were analyzed descriptively; qualitative responses to open-ended questions were thematically analyzed. Results: Most participants had websites (65.0%), used social media for promotion (71.7%), offered curbside pickup (51.7%), and sold CBD (e.g., 73.3% vape products, 80.0% other); many also sold other tobacco products. Knowledge varied regarding state/local policies in effect before federal policies. Participants perceived tobacco regulations and COVID-19 orders as somewhat easy to understand/implement and perceived noncompliance consequences as somewhat severe. Qualitative themes indicated concerns regarding regulations’ negative impacts (e.g., sales/customer loss, customers switching to combustibles), insufficient evidence base, challenges explaining regulations to customers, and concerns about future regulatory actions. Conclusions: Surveillance of tobacco retail, consumer behavior, and regulatory compliance is warranted as policies regarding nicotine and cannabis continue evolving.

FACTORS OF COMPLIANCE, NEGOTIATION, MORAL, PROFIT MANAGEMENT, FISCAL POLICY IN EXECUTING TAX OBLIGATIONS (Case research on MSME processing industry in Mojokerto)

This research aims to analyze how the behavior of MSME taxpayers in carrying out their tax obligations. The research population is MSME taxpayers domiciled in Mojokerto. The sample of this research involved 42 respondents using the purposive sampling method, questionnaire as an instrument, and processed using SEM approach Warp PLS 6.0. The results show that taxpayer compliance behavior, taxpayers' willingness to negotiate, and provision of financial statements based on earnings management positively impact tax obligations as measured by the amount of voluntary tax compliance. Still, the tax morale of taxpayers has a negative impact on tax obligations incurred, calculated based on the value of voluntary tax compliance, taxpayer compliance behavior, the willingness of taxpayers to negotiate, provision of financial reports based on earnings management mediating the perception that MSME fiscal policy has a positive impact on tax obligations as measured by the value of voluntary tax compliance. In contrast, the tax morale of taxpayers is mediated by the perception of MSME's fiscal policy having a negative impact on voluntary tax compliance. Recently, it found that obedient taxpayers in carrying out their tax obligations are influenced by the behavior of taxpayers, not because of regulations. Behavior is seen from economic conditions, finances using a fiscal policy approach for MSMEs, and a conceptual system based on a developing view of the tax policy. .&#x0D; &#x0D; Keywords : Taxpayer Behavior, Tax Obligations, and Voluntary Tax Compliance.