Effects of anthropomorphized virus warnings and perceived cuteness on compliance intention
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DOI: 10.1108/apjml-11-2022-0949
Abstract: PurposeThis study investigated the anthropomorphism of the pandemic virus and its downstream effects by examining how warnings trigger viewers' risk perceptions and motivate them to pursue protection.Design/methodology/approachThree experiments were conducted. The first was a two-part… read more here.
Keywords: compliance intention; compliance; effects anthropomorphized; risk ... See more keywords
What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia
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DOI: 10.1108/ijssp-02-2023-0045
Abstract: PurposeEven as governments worldwide take extraordinary measures and spend unprecedented amounts of their state budgets to combat COVID-19, tax compliance remains challenging. Therefore, this study employs previously identified predictors to investigate the factors that persuade… read more here.
Keywords: compliance intention; individual taxpayers; tax compliance; tax ... See more keywords
Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction
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DOI: 10.3390/informatics10010022
Abstract: The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, the current study aims to examine the interrelationship between technological predictors in explaining tax compliance intention among certified tax professionals.… read more here.
Keywords: compliance intention; system; compliance; tax compliance ... See more keywords