Perception on justice, trust and tax compliance behavior in Malaysia

Faizal, Sellywati Mohd; Palil, Mohd Rizal; Maelah, Ruhanita; Ramli, Rosiati

doi:10.1016/j.kjss.2016.10.003

Cited by 69 publications

(106 citation statements)

References 27 publications

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“…Recent empirical evidence using selfemployed taxpayers in Austria also confirmed the direct influence of trust in authority on tax compliance (Kogler, Muehlbacher, & Kirchler, 2015). More recently, Faizal et al, (2017) proposed and confirmed the effect of trust in authority on tax compliance in Malaysia, as well as Siglé, et al, (2018) among corporate taxpayers in Netherland; Damayanti and Martono (2018) and Andyarini, et al, (2019) among individual taxpayers in Indonesia; Ayuba, et al (2018) among SMEs in Nigeria and da Silva et al (2019).…”

Section: Influence Of Trust In Authorities On Tax Compliancementioning

confidence: 79%

“…In order to confirm whether or not the propositions of the Slippery Slope Framework hold in real world situations, various studies were undertaken for validation. For example, in Europe (Kastlunger, et al, 2013;Kirchler, et al, 2008;Kogler, et al, 2013;Pellizzari & Rizzi, 2014;Siglé, et al, 2018;Wahl, et al, 2010) and later Asia (Andyarini, Subroto, & Subekti, 2019;Batrancea & Nichita, 2014;Damayanti & Martono, 2018;Faizal et al, 2017;Mardhiah, Miranti & Tanton, 2019), Africa (Ayuba, Saad & Ariffin, 2018;Mas' ud, et al, 2015;Mas'ud, et al, 2014), and South America (da Silva, Guerreiro & Flores, 2019). However, most of these validations are country specific, except a few such as Mas' ud, et al, (2015) and Mas'ud, et al, (2014) that have a continental focus with emphasis on Africa.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Earlier studies either centered on a single country, group of countries or at most a single component. European data in this regard was considered by (Benk & Dubak, 2011;Kastlunger, et al, 2013;Kirchler, et al, 2008;Kogler, et al, 2013;Pellizzari & Rizzi, 2014;Wahl, et al, 2010), while Asian experience was analyzed in (Andyarini, Subroto, & Subekti, 2019;Batrancea & Nichita, 2014;Faizal et al, 2017). A few studies that employed cross-country analyses were Mas' ud et al, (2015) and Mas'ud et al, (2014).…”

Section: Introductionmentioning

confidence: 99%

“…The global cross-country approach employed in this study will be novel in a number of ways. Firstly, the initial validation was mainly focused on Europe (Kastlunger, et al, 2013;Kirchler, et al, 2008;Kogler, et al, 2013;Pellizzari & Rizzi, 2014;Wahl, et al, 2010), later Asia (Andyarini, et al, 2019;Batrancea & Nichita, 2014;Faizal et al, 2017) and Africa (Mas' ud, et al, 2015;Mas'ud, et al, 2014;Ayuba, Saad & Ariffin, 2018), and subsequently South America (da Silva, Guerreiro & Flores, 2019). Evidence from other continents such Australia and North America are lacking, to the best of our knowledge.…”

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Trust and power as predictors to tax compliance: Global evidence

Mas’ud¹,

Manaf²,

Saad³

2019

Economics &Amp; Sociology

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Slippery Slope Framework has attracted exceptional attention from researchers in economic psychology and taxation field through validation by renowned scholars via variety of surveys and experimental designs. However, application of cross-sectional analysis in validating the framework has been scant, the available studies being focused on a single continent only. This study aims to test the assumptions of "Slippery Slope Framework" through examination of the influence of trust in authorities and power of authorities on tax compliance globally. The sample of 158 countries was selected as of 2016. Data was analyzed through Ordinary Least Squares Regression Analysis. The results reveal that trust in authorities significantly influences tax compliance, but power of authorities does not. Additionally, the interaction effect of trust and power on tax compliance has not been established through this crosscountry analysis. Practically, the results suggest that authorities should ensure judicious use of taxpayer monies in the provision of public goods and services, and also fairness and equity among taxpayers. Eventually, these will enhance trust and improve tax compliance. Theoretically, the study calls for disaggregation analyses where each continent will be studied individually for replication of these findings and establishing the interaction effect wherever possible.

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Section: Influence Of Trust In Authorities On Tax Compliancementioning

confidence: 79%

Section: Literature Reviewmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Trust and power as predictors to tax compliance: Global evidence

Mas’ud¹,

Manaf²,

Saad³

2019

Economics &Amp; Sociology

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“…Dalam paradigma tradisional perilaku wajib pajak dianalisis sebagai individu yang berpotensi melakukan tindakan kejahatan sehingga pemerintah perlu mengantisipasi dengan pemeriksaan dan pemberian sanksi (Alm, Cherry, Jones, & McKee, 2010;Faizal, Palil, Maelah, & Ramli, 2017;Jimenez & Iyer, 2016;Pickhardt & Prinz, 2014). Pandangan tersebut jelas merugikan wajib pajak, kare na menjadikan wajib pajak sebagai pihak yang hanya mempunyai kewajiban tanpa boleh menuntut hak sebagai kompensasi atas pembayaran pajak tersebut.…”

Section: Hasil Dan Pembahasanunclassified

Quo Vadis Kepatuhan Pajak?

Mangoting

2018

jamal

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Quo Vadis Kepatuhan Pajak? Penelitian ini bertujuan untuk mengidentifikasi, menilai, dan memberikan interpretasi hasil penelitian kualitatif tentang kepatuhan pajak. Metode yang dijadikan alat analisis adalah meta sintesis terhadap sejumlah temuan dalam penelitian kua litatif mengenai kepatuhan pajak. Hasil penelitian ini menjelaskan per lunya menciptakan model ketaatan pajak yang berkomitmen. Komitmen menjadi landasan wajib pajak dan otoritas pajak mengemban bagian peran dan kewajiban masingmasing secara proporsional. Kepatuhan pajak dengan komitmen akan mendukung pengumpulan pajak berbasis self assessment, yang meletakkan kewenangan penuh kepada wajib pa jak untuk menjalankan ketentuan perpajakan sendiri secara sukarela.

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Perceived political corruption and tax compliance intentions among private enterprises in emerging economies: The roles of tax morale and tax tolerance in Ghana

Agbanyo,

Musah,

Doku

et al. 2024

J of Intl Development

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Corruption has been identified as a major debilitating factor in tax revenue generation, especially in developing countries. This study examines the effects of perceived political corruption on tax compliance intention and investigates the mediating roles of tax morale and tax tolerance among private businesses in Ghana. Data were collected with a questionnaire from 1133 private firms randomly sampled in the Greater Accra Region. Estimation was done using structural equation modelling with maximum likelihood estimation techniques. The study finds that perceived political corruption diminishes tax morale, tolerance and compliance intentions. Moreover, tax tolerance and tax morale enhance compliance intentions. Again, tax morale and tax tolerance partially mediate the relationship between perceived political corruption and tax compliance intention, reducing corruption's negative effects on intentions to comply with tax obligations. Finally, these tax compliance behaviours vary with education, age of business, sectors and firm size. The government of Ghana needs to focus on voluntary tax compliance by convincingly fighting corruption, especially by tightening fiscal loopholes.

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Perception on justice, trust and tax compliance behavior in Malaysia

Cited by 69 publications

References 27 publications

Trust and power as predictors to tax compliance: Global evidence

Trust and power as predictors to tax compliance: Global evidence

Quo Vadis Kepatuhan Pajak?

Perceived political corruption and tax compliance intentions among private enterprises in emerging economies: The roles of tax morale and tax tolerance in Ghana

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