Tax evasion, particularly in developing countries is a debatable issue. Evasion is a disease and needs to be minimized so that the black economy or hidden economy can be mitigated. This paper attempts to reveal the determinants of tax evasion from the institutional perspectives. The objective of this study is to identify the determinants of tax evasion a decade after the introduction of a Self-Assessment System (SAS). Three institutional perspectives of the determinants of tax evasion were examined, namely the probability of being detected, the role of the tax authority and the complexity of the tax system. The results suggested that the complexity of the system, and the probability of being detected had a significant impact on tax evasion. The results of this study could possibly contribute to the body of knowledge in lieu of combating tax evasion, as well as being an input to tax administrators and policymakers into which ways the determinants can affect compliance. The findings also provide an indicator for tax administrators of the relative importance of the tax system in assisting with the design of tax education programs, simplifying tax systems and developing a wider understanding of taxpayers’ behavior.

Background: The effect of circadian disruption on the bio-psychological clock system has been widely studied. However, the mechanism and the association of circadian rhythm disruption with mental health and physiological responses are still unclear. Therefore, this study was conducted to investigate the effects of circadian rhythm disruption on mental health and physiological responses among shift workers and the general population. Methods: A total of 42 subjects participated in this quasi-experimental study. Participants were divided into a group of shift workers (n = 20) and a general population group (n = 22). Polysomnography tests, blood tests (cortisol, triglycerides and glucose), and psychological tests (Abbreviated Profile of Mood States, General Health Questionnaire-28, Working Memory and Processing Speed Indexes of the Wechsler Adult Intelligent Scale (WAIS-IV) were used to examine the effects of circadian rhythm disruption. Results: The results showed a significant relationship between circadian rhythm disruption and mood (r = 0.305, p < 0.05). The findings of this study also indicated that there was a significant effect of circadian rhythm disruption on mood (F(2,40) = 8.89, p < 0.001, η² =0.182), processing speed (F(2,40) = 9.17, p < 0.001, η² = 0.186) and working memory (F(2,40) = 4.963, p < 0.01, η² = 0.11) in shift workers and the general population. Conclusions: Our findings showed that circadian rhythm disruption affects mood and cognitive performance, but it does not significantly affect psychological wellbeing and physiological responses. Future studies are warranted to examine moderator and mediator variables that could influence the circadian rhythm disruption.

Manuscript type: Research paper Research aims: This paper aims to scrutinise the association between the power-based model (power of tax authorities) and sociopsychological factors (tax morale) in the theoretical framework of the tax compliance model Design/Methodology/Approach: A survey was completed by 116 selfemployed and salaried individuals in East Malaysia. Partial Least Squares- SEM (PLS-SEM) was employed to analyse the data. Research findings: The results show no impact of the power of tax authorities (coercive and legitimate power) on tax compliance. Only the coercive power of tax authorities has a significantly positive effect on tax morale. However, a significant negative relationship was found between tax morale and tax compliance. Finally, tax morale is proven to mediate coercive power and tax compliance. Theoretical contribution/originality: The study adds to the body of knowledge by including the power of tax authority and tax morale in a tax compliance model. Theoretically, this study contributes to the literature that moral consideration should not be overlooked in its mediating value between the power of tax authorities and tax compliance. Practitioner/policy implications: The present study provides novel insight into how tax administrators, especially the Inland Revenue Board of Malaysia (LHDN), utilise their power to influence tax morale and tax compliance. Research limitation: The study’s limitation is that only a minority of higher-income and self-employed respondents participated. Future research should consider expanding the existing tax compliance model to be tested in a different region. Besides, other sociodemographic variables can be used as possible moderators in future studies.

Governance Quality and Tax Compliance Behaviour in East Malaysia

Does Compliance Strategy Increase Compliance? Evidence from Malaysia

The aim of this study is to bridge a critical gap in the literature by exploring the factors that underpin the entrepreneurial success of ASNAF (ASNAF) individuals within the Malaysian context. ASNAF individuals, being eligible for zakat, represent a unique segment of entrepreneurs whose ventures intertwine Islamic finance principles, socio-economic challenges, and the pursuit of sustainable growth. Through a comprehensive empirical investigation, the purpose of this study is to provide nuanced insights into the specific drivers that contribute to the success of ASNAF-led enterprises and offer actionable recommendations for fostering inclusive entrepreneurship. This study used a quantitative survey involving 250 ASNAF entrepreneurs in Malaysia to capture their diverse experiences. By using factor analysis, five factors were subsequently identified as key drivers for entrepreneurs’ success. These factors are record-keeping, capital, employees, marketing strategy, and online business. The anticipated findings of this research include a nuanced understanding of the factors driving ASNAF entrepreneurial success, contributing to both academic knowledge and practical implications for policymakers, financial institutions, and the ASNAF community. This study aims to create an environment that supports long-term growth, social responsibility, and inclusive economic development among ASNAF people in Malaysia by shedding light on the untapped potential at the intersection of Islamic finance and entrepreneurship.