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perceptions could lead to non-compliance (Allingham and Sandmo, 1972; Barjoyai, 1987). In contrast, if the society perceives that the tax system is equitable and fair, voluntary compliance is expected to increase. Empirical Evidence on Determinants of Tax Compliance Theoretically, there is evidence suggesting tax compliance is influenced by numerous factors (Brook, 2001; Alm, 1999). Scholars identified these factors as economic, social and psychological factors (Jackson & Millron, 1986; Fischer, 1993; Alm, 1999; Brook, 2001; Kirchler, 2007; Devos, 2008). To tackle the challenge of tax noncompliance, it is necessary to understanding factors influencing individual’s decision to comply with provision of tax laws. The early researchers based their work on economic perspective of tax compliance and they identified tax rate, penalty and detection probability as factors influencing taxpayers’ behavior (Allingham & Sandmo, 1972). In the course of time, researchers realized that taxpayers’ compliance behavior is equally influenced by psychological and social issues this provide the basis for carrying out research in these areas (Fischer et al., 1992; Bobek, 1997; Wenzel, 2004; Manaf, 2004; Jabbar, 2009). Similarly, taxpayer social background affects his thinking and conduct and invariably his compliance (Akilu et, al. 2013). However, comprehensive review on tax compliance by Jackson and Millron (1986) identified 14 key factors influencing tax compliance. Fischer et al. (1992) categorized these key determinants into four group constructs and it became known as Fischer’s Model of tax compliance. This model consists of tax system structure (tax rate, penalty, and probability of detection, complexity of tax system); noncompliance opportunity (income level, income sources and occupation) and demographic factors (age, gender and education); attitude and perception (fairness, ethics, and peer influence). Major considerations on taxpayers’ attitudes and perceptions to tax compliance are the fairness of the tax system and peer influence, this is part of Fischer’s model. It is widely believed by tax administrators and the taxpayers that growing dissatisfaction with the fairness of tax system is the major causes for increasing tax noncompliance. However, Porcano (1984) finds that taxpayers’ need and ability to pay are the most significant variables related to perceptions of fairness of the tax system. Thus, unfairness of the tax system may reflect taxpayer’s perceptions that they are overpaying taxes in relation to the value of the services provided by government or in relation to what other taxpayers pay. If the whole system is misconceived or negatively perceived, then there might be resistance in tax compliance. Conclusion Conclusively, in countries like Malaysia the taxpayers’ perceptions, differences in income, different levels of education and different ethnic groups regarding tax payment may cause variation in compliance behavior in different parts of the country. Chan and Leung (2009) also observed that, Culture is considered as a powerful environmental factor that affects the taxpayer’s compliance. It is argued that people are likely to be willing to pay local taxes where the amount they contribute can relate to services received (Livingstone & Charlton 1998) & (Westergaad & Alam 1995). The study concluded that taxpayers observe the state of affairs in terms of facilities and services provision. Therefore policies should be tilted towards adequate delivery such facilities and services aspired by the residents of the area. Facilities and services delivery process by the local government should incorporate the community to create awareness on projects under execution and further strengthen the relationship between the people and the local authority. Similarly, Community-based skills are an addition to the professional skills key requirement for organizational success (Kasim 2011). Taxpayer education is also essential in the study area. These proposed recommendations might assist in improving the property tax revenue generation capacity of the local government. www.theinternationaljournal.org > RJSSM: Volume: 03, Number: 03, July-2013 Page 211
REFERENCE: Akilu, M. U., Kasim, R., Martin, D. (2013). Compliance as a Determinant for Property Tax Revenue Generation in Local Governments in Malaysia: The International Journal Research of Social Science and Management, RJSSM. Pte, Singapore. Allingham, M.G., and Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323-38. Alm, J. (1999). Tax Compliance and Tax Administration. In H. W. Bartley, Handbook on Taxation. New York: Marcel Deker. Barjoyai, B. (1987). Taxation: Principle and Practice in Malaysia. Kuala Lumpur: Oxford University Press. Bobek, D. D. (1997). How do individuals judge fairness and what effect does it have on their behavior? (Federal income tax, Theory of planned behavior). Ann Arbor: UMI. Brooks, N. (2001). Key issues in income tax: Challenges of tax administration and compliance. Tax Conference. Asian Development Bank. Chau, G. & Leung, P. (2009). A Critical Review of Fischer's Tax Compliance Model: A Research Synthesis. Journal of Accounting and Taxation, 1(2), 34-40. Devos, K. (2008). Tax evasion behavior and demographic factors: An explanatory study in Australia. Revenue Law Journal, 18(1), Article 1. Fischer, C. M. (1993). Perceived detection probability and taxpayer compliance: A conceptual and empirical examination. Ann Arbor: UMI. Fischer, et al. (1992). Detection Probability and Tax compliance: A Review of the literature. Journal of Accounting Literature, 11(2), 1-46. Fjelsad, O. (2001). Fiscal Decentralization in Tanzania: For Better or for Worst? Michelson Institute of Development Studies and Human Rights. Jabbar, H. (2009). Income Tax Noncompliance of Small and Medium Entreprises in Malaysia: Determinants and Tax Compliance Costs (Unpublished Doctoral Thesis). Bentley: Curtin University of Technology. Jackson, B. R., & Millron, V. C. (1986). Tax compliance research: Finding, problem and prospects. Journal of Accounting Literature , 5, 125-165. Jeffry, S. (2005). Investing Towards a Sustainable Development: (Vol. 4) Multiple scale Assessment. Washington DC: Island Press. Kasim, R. (2011). Community Based Facility Management: Theory and Practice. Malaysia: UTHM. Kirchler, E. (2007). The economic psychology of tax behavior: Cambridge university. Kirchler, E.,Hoelzl,E & Wahl, I. (2008). Enforce versus Voluntary compliance: The Slippery Slope Framework. Journal of Economic Psychology, 29, 210-55. www.theinternationaljournal.org > RJSSM: Volume: 03, Number: 03, July-2013 Page 212
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Table of Contents Articles-HR A STU
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Assessment of Some Factors Associat
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Health: 3 Number of children : numb
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Cov( ,F) = E( F′) = 0 (pxm) Ortho
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Table 4 Pearson Correlation Coeffic
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eigenvalues for Tanzania, Uganda an
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Table 12 Extraction and Rotation Lo
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4). The variables literacy, age and
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Generalization of the Results of th
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Self-Exploration & Industrial Relat
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is we who understand the world, hen
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these as valuable proposals worthy
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A process of being in harmony in on
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community continuity (Runganga, et
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Focus Group discussions with worker
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Other medical conditions - like tho
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A Study on Factors for Attracting a
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esponsibilities and also can give r
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Provision of lodging travel welfare
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FACTOR 1 Six items like good vacati
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12. Comm, C.L., Mathaisel, D.F.X (2
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47. Oshagbemi, T. (1997), “Job sa
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messages are usually to communicate
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Complaints about services like clea
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as well to have a clear public poli
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sales were about $200 billion and i
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Table (1): Research Design Item Des
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V. Results and Discussions 1. Demog
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Testing H1: Product knowledge with
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9. Bloch, P.H., Bush, R.F. & Campbe
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Teacher Preparation towards the Imp
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the Universal Basic Education act (
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Table 2: t-test analysis on teacher
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Portrayals of Asian Americans in Ma
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elatively small increase in the num
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importance of the character or char
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Characteristic s Major Role Minor R
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in 1955 and 58.0% in 1975 (chi-squa
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are worth considering as historical
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ecomes very obvious that the duty p
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challenge and risk taking may not b
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E-Participation in Urban India- Cas
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well as socio-economic variables th
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Table 2: E- Participation Score Mun
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9. Conroy, M. M & Evans- Cowley, J.
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48. Sharma, D. (2011). An Evaluatio
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foreign investment brings four ‘E
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(a) Individual, an Indian citizen,
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A limited company in India is liabl
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‣ Tax-GDP ratio In view of large
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25 Manipur 2685 crore(s) (US$490 mi
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INTROSPECTING THE MOTIVATIONAL PROP
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the assumption that the geometrical
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Cross-validated b Count % PRIVATE .
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www.theinternationaljournal.org > R
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References 1. Adamson, S.L., Burtch
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42. Ozsogomonyan, A., and Loftus, D
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derivative effects of extremes clim
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Stratification patterns of HR make
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To sustain the productivity, especi
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only enhance national productivity,
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6. Discussions The findings of the
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Table no. 4 The factors motivating
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predictor variables like Networking
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Violence Against Women in Tehmina D
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“Mustafa, let suggestions pass, i
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Strict Discipline for Women Women/g
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Fig 1.1: The Indian Retail Market 1
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H3: There is significant influence
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Edu_Qual * Buy_Store_Brands Crossta
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7. Conclusion Basis the analysis of
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etween the academic output and the
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engineering students at the Univers
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14. Eileen M. Trauth in his study '
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The above table and the graph direc
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Here again, referring to the table
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Focusing on holistic personality de
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A Study of High Levels of Non-Perfo
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year. In the year 2001, interest ra
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Brand Awareness: A Salient Element
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group of Rs 52000-57000 and very fe
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Page 180 and 181: (vi) Civil society as already engag
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Page 184 and 185: References Agbaje Adigun (1992),
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Page 190 and 191: i) Sample Selection & Data Collecti
Page 192 and 193: Graph 5 shows that 10.5% of the res
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Page 196 and 197: Limitations Of The Studies 1. If we
Page 198 and 199: Human Resource Management: Recent T
Page 200 and 201: Recent Trend: Concentrate on Contra
Page 202 and 203: vi. leadership mantle of the union.
Page 204 and 205: Introduction: Role of Nanotechnolog
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Page 208 and 209: Flame retardant finishes Flame reta
Page 210 and 211: 12. M.Deal. National nanotechnology
Page 212 and 213: authorities in Malaysia with a very
Page 216 and 217: Kuppusamy, S. (2008). Local governm
Page 218 and 219: continuously strive to match the ex
Page 220 and 221: 5. 83.9% of the respondents belong
Page 222 and 223: In a case study at NHS by Institute
Page 224 and 225: Indian Rural Telecom Market Opportu
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