Moderation of Trust in Government in Modelling Tax Compliance Behaviour Based on Tax Features

Amireh, Ismail Abu; Ahmad, Norsiah

doi:10.36713/epra11109

Cited by 2 publications

(1 citation statement)

References 5 publications

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“…Besides, most behavioral researchers considered other concept as independent, mediating or moderating variable. Some of these are trust in government as moderator of tax compliance (Amireh & Ahmad, 2022 (Akujuru, 2015); public trust in companies (Sitardja and Dwimulyani, 2016); and SMEs tax compliance (Ige, Igbekoyi & Dagunduro, 2023). However, the outcome of these researchers are of diverse opinions and conclusion.…”

Section: Introductionmentioning

confidence: 99%

Good Governance and Voluntary Tax Compliance Behaviour in Lagos State, Nigeria: An Empirical Analysis

A. Augustine,

Ifayemi M,

G. Oluwatosin

2023

ijmei

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Globally, Voluntary Tax Compliance (VTC) behaviour level has become a major concern to policy makers, government and tax consultants. Constant loss of tax revenue due to bad governance, mistrust, or misrule are perceived to have adversely affected state economic growth, financial viability and infrastructural development. Many researches have been conducted on VTC behaviour, but not many considered the effect of Good Governance (GG) in their study. This study examined the probable influence of GG on taxpayers VTC behaviour in Lagos state, Nigeria. The study employed survey research design and random sampling techniques. Seven hundred and fifty questionnaire were administered for data gathering while 82.8% response rate was achieved. The study employed descriptive and inferential statistics to analyze the data at 5% level of significance. The study shows that GG positively influenced VTC among individual taxpayers in Lagos state, Nigeria (Adj. R2 =0.101, F(4, 619)=18.35, p=0.000). There was evidence that trust in government, transparency and rule of law have significant relationship with VTC behaviour in Lagos state, Nigeria while accountability has insignificant relationship with VTC behaviour. The study concluded that GG influenced individual VTC behaviour in Lagos state, Nigeria. Therefore, the mechanism for GG should be entrenched to reduce revenue loss. Also government should provide quality service with timely rendering of government account for citizens informed decision. Tax law should be simple, fair, and unambiguous. Above all, tax revenue should be invested on public goods of utmost importance while tax payment culture should be institutionalized.

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Section: Introductionmentioning

confidence: 99%

Good Governance and Voluntary Tax Compliance Behaviour in Lagos State, Nigeria: An Empirical Analysis

A. Augustine,

Ifayemi M,

G. Oluwatosin

2023

ijmei

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Structural Equation Modeling: Taxpayer Compliance of Msmes in Kediri City

Tohari,

Ramadhani,

Muslih

et al. 2024

RGSA

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Purpose: The importance of SMEs in bolstering tax revenue streams, emphasizing their significance in the fiscal landscape of developing economies. The Objective to explore the relationships between tax incentives, tax services, tax sanctions, and tax morale on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) taxpayers in Kediri City Method: This study is designed to address the formulated issues and employs a causal research design. The analysis used for testing the model and hypotheses is Structural Equation Modeling (SEM) using the SmartPLS program. Parameter estimation within SEM-PLS is obtained through the following three stages of the iteration process: First Stage; determining weight estimate used to assign scores to latent variables, Second Stage; determining path estimate connecting latent variables and estimating loading between latent variables and their indicators, Third Stage; determining average estimates and parameter locations (regression constant values, intercept) for indicators and latent variables. Results and conclusions: The tax incentives, tax services, and tax sanctions had a significant and positive impact on tax compliance, but tax morale has a positive but not significant impact on tax compliance of MSMEs taxpayers in Kediri City. Research implications: The government-regulated tax incentives should be maintained. The measurable tax policy, specific socio-economic and cultural, strategies like educational campaigns, awareness initiatives, and the provision of quality public services should be considered to enhance the impact of tax morale on tax compliance. Business sustainability should be considered as well. Originality/value: Tax morale, as a critical aspect in achieving tax compliance, exhibits a less favorable response from MSMEs business actors in Kediri, Indonesia. Consequently, this necessitates further research design regarding tax morale to obtain better insights into the behaviors and beliefs of MSMEs business actors towards taxation.

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Moderation of Trust in Government in Modelling Tax Compliance Behaviour Based on Tax Features

Cited by 2 publications

References 5 publications

Good Governance and Voluntary Tax Compliance Behaviour in Lagos State, Nigeria: An Empirical Analysis

Good Governance and Voluntary Tax Compliance Behaviour in Lagos State, Nigeria: An Empirical Analysis

Structural Equation Modeling: Taxpayer Compliance of Msmes in Kediri City

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