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.

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The introductory accounting course is mostly covered at undergraduate level as one of the core courses in many business degree programmes for both public and private institution in Malaysia. This research came to the attention of the researcher due to the student’s poor performance, repeats and pre-conceive accounting as difficult and unattainable. The aim of this paper is to examine the perception of non-accounting students in introductory accounting course among private institution. A study was carried out covering 244 students from 8 different private institution in Sabah. The study focused mainly on aspects of program structure, assessment and external factor. Our preliminary descriptive findings suggest that the criteria of program structure have no effect towards their perception of introductory accounting course. Meanwhile for the assessment factor, time allocated during final examination, assessment which need to be matched with the course outcome and marks allocated address no impacts against their perceived perceptions. Yet, a small number of students strongly agree with the statement that the language/terms used in the questions are not understandable, the format of exam question do not consistent with the past year exam and exam questions are not clearly structured. External factors of family, facilities, transportation and relationship problems revealed no importance. The non-accounting student perceived these external factors to be insignificant in influencing their decision whether accounting course is acceptable or not in their learning environment. However, a big number of students perceived financial problems to be an important factor. Finally, results revealed that students are generally still in favour with the assessment and program structure of introductory accounting course.