Pub Date : 2019-10-28DOI: 10.32890/JBMA2019.9.2.8720
Abba Ya’u, Natrah Saad, Abdulsalam Mas'ud
The paper presents a theoretical framework on the moderating effect of trust in authority on the relationship between tax rates, penalty, detection probability, cost of compliance, royalty rates, environmental regulations, and petroleum profit tax compliance. The objective of the proposed framework is to expand the Allingham and Sandmo (1972) model of tax compliance by adding two more predictor variables relevant to the oil and gas industry (royalty rates and environmental regulations), and moderating variable (trust) to better explain the relationship. Allingham and Sandmo (1972) model received a lot of criticisms for not considering other non-human factors that can help in determining taxpayers’ compliance behavior, hence the expansion of the model to include new variables, purely non-human factors which are relevant to the industry in question. A thorough search of the following databases: Scopus database, Web of Science, Emerald, Google Scholar, among others was conducted to come up with the relevant and related literature on the subject matter. Providing empirical evidence through validation of this framework would have important implications for policymakers in host oil and gas producing countries, oil and gas operators, the deterrence theory as well as future research.
本文提出了权威信任对税率、罚款、发现概率、合规成本、特许权使用费费率、环境法规和石油利得税合规之间关系的调节作用的理论框架。拟议框架的目标是通过增加两个与石油和天然气行业相关的预测变量(特许权使用费和环境法规)和调节变量(信任)来扩展阿林厄姆和桑德莫(1972)的税收遵从模型，以更好地解释这种关系。阿林厄姆和桑德莫(1972)模型因没有考虑其他非人为因素而受到很多批评，这些因素可以帮助确定纳税人的合规行为，因此将模型扩展到包括新的变量，即与所讨论的行业相关的纯非人为因素。对以下数据库进行了彻底的搜索:Scopus数据库，Web of Science, Emerald, Google Scholar等，以得出有关主题的相关文献。通过对该框架的验证提供经验证据，将对东道国油气生产国的政策制定者、油气运营商、威慑理论以及未来的研究产生重要影响。
{"title":"Effect of Tax Rates, Penalty Rate, Detection Probability, Cost of Compliance, Royalty Rates, Environmental Regulations, and Petroleum Profit Tax Compliance the Moderating Role of Trust in Government: A Conceptual Framework","authors":"Abba Ya’u, Natrah Saad, Abdulsalam Mas'ud","doi":"10.32890/JBMA2019.9.2.8720","DOIUrl":"https://doi.org/10.32890/JBMA2019.9.2.8720","url":null,"abstract":"The paper presents a theoretical framework on the moderating effect of trust in authority on the relationship between tax rates, penalty, detection probability, cost of compliance, royalty rates, environmental regulations, and petroleum profit tax compliance. The objective of the proposed framework is to expand the Allingham and Sandmo (1972) model of tax compliance by adding two more predictor variables relevant to the oil and gas industry (royalty rates and environmental regulations), and moderating variable (trust) to better explain the relationship. Allingham and Sandmo (1972) model received a lot of criticisms for not considering other non-human factors that can help in determining taxpayers’ compliance behavior, hence the expansion of the model to include new variables, purely non-human factors which are relevant to the industry in question. A thorough search of the following databases: Scopus database, Web of Science, Emerald, Google Scholar, among others was conducted to come up with the relevant and related literature on the subject matter. Providing empirical evidence through validation of this framework would have important implications for policymakers in host oil and gas producing countries, oil and gas operators, the deterrence theory as well as future research.","PeriodicalId":149769,"journal":{"name":"Vol. 9, Number 2, 2019","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134095305","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-27DOI: 10.32890/JBMA2019.9.2.8723
Siti Ngayesah Ab. Hamid, Wan Hishamudin Wan Jusoh, Suharni Maulan
Islamic banking institutions are different from their conventional counterparts as they incorporate religious and spiritual values in their operations. Despite this significant difference, few studies have investigated this spiritual aspect especially from the perspective of the brand. The main purpose of this study is to develop a valid and reliable scale to measure the spiritual brand attribute of Islamic banks. Based on the result of the interviews and review of literature, 28 items were proposed and analysed using exploratory factor analysis (EFA) and confirmatory factor analysis (CFA). A total of 14 items remain on the final scale classified in three dimensions which are beliefs, ethics, and corporate social responsibility (CSR). The new brand attribute scale is different from the existing scale as it focuses mainly on the spiritual and religious aspect incorporated into the Islamic banking brand.
{"title":"Measuring the Spiritual Brand Attribute of Islamic Banks","authors":"Siti Ngayesah Ab. Hamid, Wan Hishamudin Wan Jusoh, Suharni Maulan","doi":"10.32890/JBMA2019.9.2.8723","DOIUrl":"https://doi.org/10.32890/JBMA2019.9.2.8723","url":null,"abstract":"Islamic banking institutions are different from their conventional counterparts as they incorporate religious and spiritual values in their operations. Despite this significant difference, few studies have investigated this spiritual aspect especially from the perspective of the brand. The main purpose of this study is to develop a valid and reliable scale to measure the spiritual brand attribute of Islamic banks. Based on the result of the interviews and review of literature, 28 items were proposed and analysed using exploratory factor analysis (EFA) and confirmatory factor analysis (CFA). A total of 14 items remain on the final scale classified in three dimensions which are beliefs, ethics, and corporate social responsibility (CSR). The new brand attribute scale is different from the existing scale as it focuses mainly on the spiritual and religious aspect incorporated into the Islamic banking brand.","PeriodicalId":149769,"journal":{"name":"Vol. 9, Number 2, 2019","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126267586","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-27DOI: 10.32890/JBMA2019.9.2.8725
Yola Anggia, Lai Wei Sieng, Wye Chung Khain
This study aims to examine the impact of regional expansion policy on regional development inequality in North Sumatra province, Indonesia. North Sumatra province is one of 34 Provinces in Indonesia. This province produce many new regencies and cities as a result of regional expansion policy. In 2000, the number of regencies in North Sumatra Province were 19 and then expanded to 33 in 2009. The number of regencies remain unchanged since then. The aim of regional expansion policy is to improve prosperity and accelerate development. Therefore, this study attempts to analyze whether the policy of regional expansion in North Sumatra Province achieved the purpose or rather caused development inequality in the regency. This study utilized the Williamson Index method to analyze the value of development inequalities in North Sumatra Province from 2000 to 2016 using data from all regencies in the province. The results show that the expansion of the regency has resulted in a high level of development inequality. This indicates that developmental inequality is increasing.
{"title":"Regional Expansion Policy in the Northern Sumatra Province of Indonesia: Impact on Regional Inequality","authors":"Yola Anggia, Lai Wei Sieng, Wye Chung Khain","doi":"10.32890/JBMA2019.9.2.8725","DOIUrl":"https://doi.org/10.32890/JBMA2019.9.2.8725","url":null,"abstract":"This study aims to examine the impact of regional expansion policy on regional development inequality in North Sumatra province, Indonesia. North Sumatra province is one of 34 Provinces in Indonesia. This province produce many new regencies and cities as a result of regional expansion policy. In 2000, the number of regencies in North Sumatra Province were 19 and then expanded to 33 in 2009. The number of regencies remain unchanged since then. The aim of regional expansion policy is to improve prosperity and accelerate development. Therefore, this study attempts to analyze whether the policy of regional expansion in North Sumatra Province achieved the purpose or rather caused development inequality in the regency. This study utilized the Williamson Index method to analyze the value of development inequalities in North Sumatra Province from 2000 to 2016 using data from all regencies in the province. The results show that the expansion of the regency has resulted in a high level of development inequality. This indicates that developmental inequality is increasing.","PeriodicalId":149769,"journal":{"name":"Vol. 9, Number 2, 2019","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115801481","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-09-18DOI: 10.32890/JBMA2019.9.2.8722
N. Berahim, M. N. Jaafar, A. Zainudin
Non-tax revenue trends and their potential have received less attention than property tax, which is the primary source for most Malaysian local authorities (LAs). This paper highlights the examination conducted on potentials and strategies adopted by each LA investigated to maximize return from non-tax revenue. In doing this, qualitative approach using secondary data acquired from financial reports and primary data from in-depth interviews was employed. Ten LAs were selected through purposive sampling. The trend of revenue collection among the selected LAs and the strategies to improve non-tax revenue collection through thematic analysis are highlighted. The analysis of the trend of local authorities’ revenue reveals that non-tax revenue remains the second most important after the tax revenue. However, Pulau Pinang City Council (MBPP) is the only LA that records an average of non-tax revenue exceeding 50 per cent of its total internal revenue. This study has also found that the divergence among the local authorities’ non-tax revenue collection is due to the revenue improvement strategies adopted by each local authority. Therefore, eight recommendations are made to improve non-tax revenue. Though this study is limited to 10 LAs as sample, the successful optimizing strategies highlighted from the study can represent an efficient model for other LAs, in improving their non-tax collection.
{"title":"Assessment of Potential Non-Tax Revenue in Malaysian Local Authorities","authors":"N. Berahim, M. N. Jaafar, A. Zainudin","doi":"10.32890/JBMA2019.9.2.8722","DOIUrl":"https://doi.org/10.32890/JBMA2019.9.2.8722","url":null,"abstract":"Non-tax revenue trends and their potential have received less attention than property tax, which is the primary source for most Malaysian local authorities (LAs). This paper highlights the examination conducted on potentials and strategies adopted by each LA investigated to maximize return from non-tax revenue. In doing this, qualitative approach using secondary data acquired from financial reports and primary data from in-depth interviews was employed. Ten LAs were selected through purposive sampling. The trend of revenue collection among the selected LAs and the strategies to improve non-tax revenue collection through thematic analysis are highlighted. The analysis of the trend of local authorities’ revenue reveals that non-tax revenue remains the second most important after the tax revenue. However, Pulau Pinang City Council (MBPP) is the only LA that records an average of non-tax revenue exceeding 50 per cent of its total internal revenue. This study has also found that the divergence among the local authorities’ non-tax revenue collection is due to the revenue improvement strategies adopted by each local authority. Therefore, eight recommendations are made to improve non-tax revenue. Though this study is limited to 10 LAs as sample, the successful optimizing strategies highlighted from the study can represent an efficient model for other LAs, in improving their non-tax collection.","PeriodicalId":149769,"journal":{"name":"Vol. 9, Number 2, 2019","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124189929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-09-02DOI: 10.32890/JBMA2019.9.2.8721
Md. Lazim Mohd. Zin, Hadziroh Ibrahim, M. Noor, Umair Ahmad
The present study attempts to provide empirical evidence on the relationship between workload, working conditions, role conflict and job stress among the Royal Malaysian Police (RMP) Personnel. A survey among 178 RMP from six departments at one XYZ Police District in Selangor was conducted. Self-reported measures for all variables were used to obtain data pertaining to determinants of job stress. Multiple regression was employed to investigate three hypotheses that postulated significant positive relationships between workload, working conditions, role conflicts and job stress. The regression results found that workload and working conditions have positive relationships with job stress. However, role conflict did not significantly influence job stress. Plausible justifications for the relationships between workload and working conditions and job stress were discussed. The study provides a foundation for discussing both theoretical and managerial aspects of policing occupation.
{"title":"Unveiling the Determinants of Work-Related Stress in the Policing Occupation","authors":"Md. Lazim Mohd. Zin, Hadziroh Ibrahim, M. Noor, Umair Ahmad","doi":"10.32890/JBMA2019.9.2.8721","DOIUrl":"https://doi.org/10.32890/JBMA2019.9.2.8721","url":null,"abstract":"The present study attempts to provide empirical evidence on the relationship between workload, working conditions, role conflict and job stress among the Royal Malaysian Police (RMP) Personnel. A survey among 178 RMP from six departments at one XYZ Police District in Selangor was conducted. Self-reported measures for all variables were used to obtain data pertaining to determinants of job stress. Multiple regression was employed to investigate three hypotheses that postulated significant positive relationships between workload, working conditions, role conflicts and job stress. The regression results found that workload and working conditions have positive relationships with job stress. However, role conflict did not significantly influence job stress. Plausible justifications for the relationships between workload and working conditions and job stress were discussed. The study provides a foundation for discussing both theoretical and managerial aspects of policing occupation.","PeriodicalId":149769,"journal":{"name":"Vol. 9, Number 2, 2019","volume":"143 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114885281","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-14DOI: 10.32890/JBMA2019.9.2.8724
Swee Kiow Tan, M. Salleh, A. Kassim
The main purpose of this study is to examine themediating and indirect effects of ethical perception in tax service on tax compliance behaviour. The study used cross-sectional survey design to collect primary data from individual taxpayers in the southern region of Peninsular Malaysia. Data was analysed with Statistical Package for the Social Science (SPSS). Results indicate that partial mediation was supported by adopting Baron and Kenny method. However, there is almost no mediation by using bootstrapping method. It showed that ethical perception of individual taxpayers differ across individuals and these differences matter in significant ways particularly in their tax compliance decisions. Therefore, IRB should provide better tax service to individual taxpayers in order to enhance their tax ethics and compliance. This may increase tax revenue and reduce the budget deficit without raising tax rates. This research results provide valuable information for the IRB and it is useful for tax policy development,
{"title":"The Mediating Effect of Ethical Perception on the Relationship between Tax Service and Tax Compliance Behavior Using Baron and Kenny and Bootstrapping Method","authors":"Swee Kiow Tan, M. Salleh, A. Kassim","doi":"10.32890/JBMA2019.9.2.8724","DOIUrl":"https://doi.org/10.32890/JBMA2019.9.2.8724","url":null,"abstract":"The main purpose of this study is to examine themediating and indirect effects of ethical perception in tax service on tax compliance behaviour. The study used cross-sectional survey design to collect primary data from individual taxpayers in the southern region of Peninsular Malaysia. Data was analysed with Statistical Package for the Social Science (SPSS). Results indicate that partial mediation was supported by adopting Baron and Kenny method. However, there is almost no mediation by using bootstrapping method. It showed that ethical perception of individual taxpayers differ across individuals and these differences matter in significant ways particularly in their tax compliance decisions. Therefore, IRB should provide better tax service to individual taxpayers in order to enhance their tax ethics and compliance. This may increase tax revenue and reduce the budget deficit without raising tax rates. This research results provide valuable information for the IRB and it is useful for tax policy development,","PeriodicalId":149769,"journal":{"name":"Vol. 9, Number 2, 2019","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121577114","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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