Governance Quality of Political Stability and Rule of Law on Tax Compliance: A Mediation Analysis of Tax Morale
The unresolved tax compliance dilemma gives a signal of consideration/ requirement of additional factors that will influence tax compliance, such as a governance-based approach. This paper investigates the association between governance quality and tax compliance, with tax morale as a mediator. Two...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English English |
| Published: |
UKM Press
2023
|
| Subjects: | |
| Online Access: | https://eprints.ums.edu.my/id/eprint/36575/1/ABSTRACT.pdf https://eprints.ums.edu.my/id/eprint/36575/2/FULL%20TEXT.pdf |
| _version_ | 1825715314006949888 |
|---|---|
| author | Mohd Allif Anwar Abu Bakar Mohd Rizal Palil Ruhanita Maelah |
| author_facet | Mohd Allif Anwar Abu Bakar Mohd Rizal Palil Ruhanita Maelah |
| author_sort | Mohd Allif Anwar Abu Bakar |
| collection | UMS |
| description | The unresolved tax compliance dilemma gives a signal of consideration/ requirement of additional factors that will influence tax compliance, such as a governance-based approach. This paper investigates the association between governance quality and tax compliance, with tax morale as a mediator. Two dimensions of governance quality were considered: political stability and the rule of law. A quantitative survey of 592 salaried and selfemployed taxpayers in East Malaysia was conducted. Partial Least Squares-Structural Equation Modelling (PLSSEM) was used to analyse the data. Theoretically, the present research contributed to knowledge by supporting the significant role of tax morale in the mediation association between the rule of law and tax compliance. Tax compliance can also be improved when taxpayers have high tax morale. Practically, the findings aid policymakers and governments that an ideal governance mechanism via a stable political environment is crucial to increasing tax compliance. Nevertheless, the government’s approach to enforcing an effective rule of law was viewed as a more promising strategy for boosting the morale of taxpayers. |
| first_indexed | 2024-03-06T03:24:59Z |
| format | Article |
| id | ums.eprints-36575 |
| institution | Universiti Malaysia Sabah |
| language | English English |
| last_indexed | 2024-03-06T03:24:59Z |
| publishDate | 2023 |
| publisher | UKM Press |
| record_format | dspace |
| spelling | ums.eprints-365752023-08-22T02:07:35Z https://eprints.ums.edu.my/id/eprint/36575/ Governance Quality of Political Stability and Rule of Law on Tax Compliance: A Mediation Analysis of Tax Morale Mohd Allif Anwar Abu Bakar Mohd Rizal Palil Ruhanita Maelah HJ2240-5908 Revenue. Taxation. Internal revenue JQ21-1852 Asia KPG1-6999 Malaysia The unresolved tax compliance dilemma gives a signal of consideration/ requirement of additional factors that will influence tax compliance, such as a governance-based approach. This paper investigates the association between governance quality and tax compliance, with tax morale as a mediator. Two dimensions of governance quality were considered: political stability and the rule of law. A quantitative survey of 592 salaried and selfemployed taxpayers in East Malaysia was conducted. Partial Least Squares-Structural Equation Modelling (PLSSEM) was used to analyse the data. Theoretically, the present research contributed to knowledge by supporting the significant role of tax morale in the mediation association between the rule of law and tax compliance. Tax compliance can also be improved when taxpayers have high tax morale. Practically, the findings aid policymakers and governments that an ideal governance mechanism via a stable political environment is crucial to increasing tax compliance. Nevertheless, the government’s approach to enforcing an effective rule of law was viewed as a more promising strategy for boosting the morale of taxpayers. UKM Press 2023 Article NonPeerReviewed text en https://eprints.ums.edu.my/id/eprint/36575/1/ABSTRACT.pdf text en https://eprints.ums.edu.my/id/eprint/36575/2/FULL%20TEXT.pdf Mohd Allif Anwar Abu Bakar and Mohd Rizal Palil and Ruhanita Maelah (2023) Governance Quality of Political Stability and Rule of Law on Tax Compliance: A Mediation Analysis of Tax Morale. Jurnal Pengurusan, 67. pp. 1-13. ISSN 0127-2713 https://doi.org/10.17576/pengurusan-2023-67-09 |
| spellingShingle | HJ2240-5908 Revenue. Taxation. Internal revenue JQ21-1852 Asia KPG1-6999 Malaysia Mohd Allif Anwar Abu Bakar Mohd Rizal Palil Ruhanita Maelah Governance Quality of Political Stability and Rule of Law on Tax Compliance: A Mediation Analysis of Tax Morale |
| title | Governance Quality of Political Stability and Rule of Law on Tax Compliance: A Mediation Analysis of Tax Morale |
| title_full | Governance Quality of Political Stability and Rule of Law on Tax Compliance: A Mediation Analysis of Tax Morale |
| title_fullStr | Governance Quality of Political Stability and Rule of Law on Tax Compliance: A Mediation Analysis of Tax Morale |
| title_full_unstemmed | Governance Quality of Political Stability and Rule of Law on Tax Compliance: A Mediation Analysis of Tax Morale |
| title_short | Governance Quality of Political Stability and Rule of Law on Tax Compliance: A Mediation Analysis of Tax Morale |
| title_sort | governance quality of political stability and rule of law on tax compliance a mediation analysis of tax morale |
| topic | HJ2240-5908 Revenue. Taxation. Internal revenue JQ21-1852 Asia KPG1-6999 Malaysia |
| url | https://eprints.ums.edu.my/id/eprint/36575/1/ABSTRACT.pdf https://eprints.ums.edu.my/id/eprint/36575/2/FULL%20TEXT.pdf |
| work_keys_str_mv | AT mohdallifanwarabubakar governancequalityofpoliticalstabilityandruleoflawontaxcomplianceamediationanalysisoftaxmorale AT mohdrizalpalil governancequalityofpoliticalstabilityandruleoflawontaxcomplianceamediationanalysisoftaxmorale AT ruhanitamaelah governancequalityofpoliticalstabilityandruleoflawontaxcomplianceamediationanalysisoftaxmorale |