Perceived service orientation, economic factors, psychological factors and tax compliance: evidence from Nigerian SMEs
This study examined the influence of economic and, psychological factors, as well as the moderating role of perceived service orientation on the tax compliance of Nigerian SMEs owners / managers. Three hundred and twenty one SME owners /managers participated in the survey.The Partial Least Squares (...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universiti Utara Malaysia
2016
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| Online Access: | https://repo.uum.edu.my/id/eprint/21476/1/MMJ%2020%202016%2041%2057.pdf |
| _version_ | 1825804566250127360 |
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| author | Ayuba, Augustine Saad, Natrah Zainal Affrin, Zaimah |
| author_facet | Ayuba, Augustine Saad, Natrah Zainal Affrin, Zaimah |
| author_sort | Ayuba, Augustine |
| collection | UUM |
| description | This study examined the influence of economic and, psychological factors, as well as the moderating role of perceived service orientation on the tax compliance of Nigerian SMEs owners / managers. Three hundred and twenty one SME owners /managers participated in the survey.The Partial Least Squares (PLS) path modeling was employed to analyze the data.The results showed that the probability of detection, incentives, and the public governance quality had significant positive effects on tax compliance, while tax complexity had a significant negative effect on tax compliance.On the contrary, the results showed that tax rates and tax knowledge had no significant effect on tax compliance. Furthermore, the findings of the moderating effect revealed that perceived service orientation only moderated tax rates and incentives, while in moderating effect was discovered on the relationship between the probability of detection, tax complexity, tax knowledge and public governance quality.The implications for tax revenue authorities and other policy-makers were also discussed. |
| first_indexed | 2024-07-04T06:17:39Z |
| format | Article |
| id | uum-21476 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:17:39Z |
| publishDate | 2016 |
| publisher | Universiti Utara Malaysia |
| record_format | eprints |
| spelling | uum-214762017-04-05T04:36:44Z https://repo.uum.edu.my/id/eprint/21476/ Perceived service orientation, economic factors, psychological factors and tax compliance: evidence from Nigerian SMEs Ayuba, Augustine Saad, Natrah Zainal Affrin, Zaimah HF5601 Accounting This study examined the influence of economic and, psychological factors, as well as the moderating role of perceived service orientation on the tax compliance of Nigerian SMEs owners / managers. Three hundred and twenty one SME owners /managers participated in the survey.The Partial Least Squares (PLS) path modeling was employed to analyze the data.The results showed that the probability of detection, incentives, and the public governance quality had significant positive effects on tax compliance, while tax complexity had a significant negative effect on tax compliance.On the contrary, the results showed that tax rates and tax knowledge had no significant effect on tax compliance. Furthermore, the findings of the moderating effect revealed that perceived service orientation only moderated tax rates and incentives, while in moderating effect was discovered on the relationship between the probability of detection, tax complexity, tax knowledge and public governance quality.The implications for tax revenue authorities and other policy-makers were also discussed. Universiti Utara Malaysia 2016-12 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/21476/1/MMJ%2020%202016%2041%2057.pdf Ayuba, Augustine and Saad, Natrah and Zainal Affrin, Zaimah (2016) Perceived service orientation, economic factors, psychological factors and tax compliance: evidence from Nigerian SMEs. Malaysian Management Journal, 20. pp. 41-57. ISSN 0128-6226 http://mmj.uum.edu.my/images/pdf3/vol20/3newmmj20.pdf |
| spellingShingle | HF5601 Accounting Ayuba, Augustine Saad, Natrah Zainal Affrin, Zaimah Perceived service orientation, economic factors, psychological factors and tax compliance: evidence from Nigerian SMEs |
| title | Perceived service orientation, economic factors, psychological factors and tax compliance: evidence from Nigerian SMEs |
| title_full | Perceived service orientation, economic factors, psychological factors and tax compliance: evidence from Nigerian SMEs |
| title_fullStr | Perceived service orientation, economic factors, psychological factors and tax compliance: evidence from Nigerian SMEs |
| title_full_unstemmed | Perceived service orientation, economic factors, psychological factors and tax compliance: evidence from Nigerian SMEs |
| title_short | Perceived service orientation, economic factors, psychological factors and tax compliance: evidence from Nigerian SMEs |
| title_sort | perceived service orientation economic factors psychological factors and tax compliance evidence from nigerian smes |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/21476/1/MMJ%2020%202016%2041%2057.pdf |
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