2023
DOI: 10.32890/jbma2023.13.2.4
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Corporate Tax Compliance and Mediating Role of Personal Tax Compliance Among Malaysian in-House Tax Professionals

Nivakan Sritharan,
Sahari Salawati,
Cheuk Choy Sheung Sharon
et al.

Abstract: Studies relating to tax compliance disclose that there is much likelihood of the corporate tax compliance behaviour getting influenced by the tax compliance behaviour of the in-house tax professionals. However, no studies have investigated the nexus between the personal tax compliance and the corporate tax compliance so far. Therefore, this study aims at investigating the link between the above two tax compliance behaviours and the mediating effect of the personal tax compliance behaviour of the in-house tax p… Show more

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