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Scirj, Volume VI [2018]
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Scirj Volume VI, Issue I, January 2018 Edition
ISSN: 2201-2796

The Influence of Akhlaq to Tax Compliance Behavior, and Niyyah as Mediating Variable of Moslem Taxpayers in Malaysia

Lince Bulutoding, Ambo Asse, Abd. Hamid Habbe , Sanusi Fattah

Abstract: According to the Islamic concept all behaviours are determined by its Niyyah (intention)(Hag, 2011: 108; Nawawi, et al., 2012: 12; Shihab, 2012a: 588-589; Syamhudi, "T": 12 and Sa'di, 2015a: 310). There is no behaviour without niyyah (intention). Niyyah (intention) is determined by motivational factors (Syamhudi, "T": 12; and Hag, 2011: 108). According to the Theory of Reasoned Action (TRA) and (TPB) behaviour is determined by its intention, and one of the determinants of intention is attitude (Fishbein and Ajzen 1975; Ajzen 1991). 285 Muslim taxpayers responds in Malaysia were collected and analysed through survey using SEM. This study was conducted with purposive sampling. Results of this research will be further discussed in this article.

Reference this Paper: The Influence of Akhlaq to Tax Compliance Behavior, and Niyyah as Mediating Variable of Moslem Taxpayers in Malaysia by Lince Bulutoding, Ambo Asse, Abd. Hamid Habbe , Sanusi Fattah published at: "Scientific Research Journal (Scirj), Volume VI, Issue I, January 2018 Edition, Page 26-34 ".

Search Terms: Akhlaq (Moral), Niyyah (Intention) and Tax Compliance Behaviour

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