A PROPOSED MODEL OF GUILT-MINIMIZATION INFLUENCE TOWARDS INTENTION OF TAX NON-COMPLIANCE AMONG SME OWNERS

Abstract

For decades, researchers have been investigating on voluntary tax behaviour issue and involved various taxpayers’ categories, but unfortunately, studies towards small and medium enterprise (SME) owners have not been widely discussed despite its importance towards Malaysia and needs more attention from regulatory bodies. Attempts to explain intention of tax non-compliance have incorporated alternative perspectives from non-economic approach. However, one of the psychology elements known as guilt-minimization also found to acknowledge the existence of intrinsic factors which may influence individuals’ behaviour (Kirchler et al., 2012). Therefore, this study attempts to propose a conceptual framework of Theory of Neutralization to be used in examining guilt-minimization influence towards intention of tax non-compliance among SME owners.