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The impact of perceptions of tax compliance quality: an exploratory study in Malaysia


Citation

Chong, K-Rine and Ravindran, Ramasamy and Abdul Rashid, Md. Zabid and Amat Sapuan, Dewi (2015) The impact of perceptions of tax compliance quality: an exploratory study in Malaysia. In: UPM - SAGE Publications Young Writer's Award 2015 Papers. Perpustakaan Sultan Abdul Samad, Universiti Putra Malaysia, Serdang, Selangor, pp. 105-126. ISBN ; EISBN: 9789673446414

Abstract / Synopsis

As the economic factors are insufficient to explain tax compliance behaviour, tax literature evolves to socio-psychological factors. This study extends the “slippery slope framework” to further investigate how perceptions impact on voluntary compliance and enforced compliance. Quota sampling was employed with 340 usable responses from the self-employed group, employed group and student group in Malaysia. SEM Amos was conducted for hypotheses testing in addition to model fit assessment. The findings indicate that perceptions of power of authorities and trust in government enhance both dimensions of compliance quality, whereas trust in tax authorities merely increases enforced compliance. Besides that, conditional cooperation reduces voluntary compliance, while tax awareness enhances voluntary compliance. This paper tested the framework in an Asian context and more importantly, it contributes to the literature by exploring the impact of different dimensions of trust and morale on compliance. Furthermore, findings and inferences would help the policy makers to adapt appropriate strategies to optimize tax revenue.


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Additional Metadata

Item Type: Book Section
Divisions: Faculty of Economics and Management
Publisher: Perpustakaan Sultan Abdul Samad, Universiti Putra Malaysia
Keywords: Tax compliance quality; Trust; Power; Conditional cooperation; Tax awareness
Depositing User: Nida Hidayati Ghazali
Date Deposited: 02 Mar 2017 10:25
Last Modified: 03 Mar 2017 04:09
URI: http://psasir.upm.edu.my/id/eprint/51165
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