Purpose The purpose of this paper is to explore the relationship between public governance quality and tax compliance behavior in developing countries in terms of what transpires between governments and citizens, leading the later to pay or to abstain from paying tax. The study argues that socioeconomic condition is a mediator in the relationship and explains how and why it is so. Design/methodology/approach This study adopts the conceptual approach and connects the concepts through synthesis of literature and previous research findings. Findings The study concludes that socioeconomic condition mediates the relationship between public governance quality and tax compliance behavior in developing countries. Socioeconomic conditions appear to be a broader, clearer and more practical concept for measurement purpose than public goods/spending as currently understood in the literature. Research limitations/implications The study is a conceptual effort, and there may a be need to undertake further empirical investigations. Developing countries vary in their socioeconomic conditions, and there is a need to acknowledge country-specific circumstances. Practical implications The implication of the finding includes the need for further research on the concept of socioeconomic condition, and how and why it influences tax compliance behavior in developing countries. Stakeholders and governments should monitor the impact of policies and actions on the socioeconomic condition of citizens to ensure they are satisfied. Their dissatisfaction leads to the boycott of the tax system which adversely affects economic development. Originality/value This study makes an original contribution by exploring socioeconomic conditions as a mediator between public governance quality and tax compliance behavior in developing countries. It is a significant contribution that is capable of shifting the direction of tax compliance research in developing countries due to its practical realities.

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Quantitative Islamic religiosity measurement and its related studies are hardly found in literature. As a result, many researchers have used the conventional measurements which are derived from the West. The suitability of these measurements in Islamic environment is questionable. Thus, the purpose of this study is to examine the quantitative Islamic religiosity measurement from the Islamic perspective and to determine whether the composition of these measurement associates are in compliance with the behaviour of zakat. A survey was carried out on 227 respondents. Results indicate that the components measurement of religiosity has four dimensions. From the results of regression analysis, this study finds that business owners who are highly religious are also more likely to comply with zakat law. Thus, this study concludes that religiosity measurement from Islamic perspective is as complex as the conventional ones and it is composed of several dimensions. It also suggests that religiosity plays an important role in zakat compliance behaviour. ABSTRAK Ukuran kuantitatif keagamaan dari perspektif Islam dan kajian yang berkaitan dengannya sukar ditemui dalam literatur. Justeru, ramai penyelidik telah menggunakan ukuran konvensional yang diasaskan oleh Barat. Namun, kesesuaian penggunaan ukuran ini dalam persekitaran Islam boleh dipersoalkan. Oleh itu, tujuan kajian ini adalah untuk mengkaji ukuran kuantitatif keagamaan dari perspektif Islam dan menentukan sama ada komponen ukurannya berkait dengan gelagat mematuhi tuntutan zakat. Suatu tinjauan terhadap 227 responden telah dijalankan. Keputusan menunjukkan empat dimensi timbul sebagai komponen ukuran nilai keagamaan dalam Islam. Dari hasil analisis regresi, kajian mendapati bahawa ahli perniagaan yang mempunyai nilai keagamaan yang tinggi adalah lebih cenderung untuk mematuhi undangundang zakat. Justeru, kajian ini menyimpulkan bahawa ukuran keagamaan dari perspektif Islam adalah sekompleks ukuran konvensional dan terdiri daripada beberapa dimensi. Ia juga menunjukkan bahawa nilai keagamaan memainkan peranan penting dalam mempengaruhi gelagat kepatuhan zakat.

Abstract. The rise of indirect tax non-compliance by taxpayers became the main concern of most of the tax authorities around the globe. In Malaysia, non complaince such as smuggling and illegal trade activities by importers involving cigarettes, liquor and imported vehicles bound under Excise Act 1976 have caused revenue losses in monetary and nonmonetary aspects. Therefore, the objective of this study is to examine the relationship of tax rate, penalty rate and tax fairness of excise duty noncompliance. This study uses the Deterrence Theory as a basis theory to investigate the phenomenon of excise duty non complaince. A total of 500 excise duty offenders throughout Malaysia responded to the survey. The model was empirically tested by using Partial Least Squares (PLS) with disproportionate stratified random sampling technique. The results indicated that the perception of tax rate and penalty rate are positively related while tax fairness is negatively related to excise duty noncompliance among importers.