The Mediating Effect of Ethical Perception on the Relationship between Tax Service and Tax Compliance Behavior Using Baron and Kenny and Bootstrapping Method
The main purpose of this study is to examine the mediating and indirect effects of ethical perception in tax service on tax compliance behaviour. The study used cross-sectional survey design to collect primary data from individual taxpayers in the southern region of Peninsular Malaysia. Data was ana...
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| Format: | Article |
| Language: | English |
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UUM Press
2019
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| Online Access: | https://repo.uum.edu.my/id/eprint/30018/1/JBMA%2009%2002%202019%2041-49.pdf https://doi.org/10.32890/jbma2019.9.2.8724 |
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| author | Tan, Swee Kiow Mohd Salleh, Mohd Fuad Md Kassim, Aza Azlina Taib, Che Azlan |
| author_facet | Tan, Swee Kiow Mohd Salleh, Mohd Fuad Md Kassim, Aza Azlina Taib, Che Azlan |
| author_sort | Tan, Swee Kiow |
| collection | UUM |
| description | The main purpose of this study is to examine the mediating and indirect effects of ethical perception in tax service on tax compliance behaviour. The study used cross-sectional survey design to collect primary data from individual taxpayers in the southern region of Peninsular Malaysia. Data was analysed with Statistical Package for the Social Science (SPSS). Results indicate that partial mediation was supported by adopting Baron and Kenny method. However, there is almost no mediation by using bootstrapping method. It showed that ethical perception of individual taxpayers differ across individuals and these differences matter in significant ways particularly in their tax compliance decisions. Therefore, IRB should provide better tax service to individual taxpayers in order to enhance their tax ethics and compliance. This may increase tax revenue and reduce the budget deficit without raising tax rates. This research results provide valuable information for the IRB and it is useful for tax policy development. |
| first_indexed | 2024-07-04T06:43:27Z |
| format | Article |
| id | uum-30018 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:43:27Z |
| publishDate | 2019 |
| publisher | UUM Press |
| record_format | dspace |
| spelling | uum-300182023-11-28T10:55:44Z https://repo.uum.edu.my/id/eprint/30018/ The Mediating Effect of Ethical Perception on the Relationship between Tax Service and Tax Compliance Behavior Using Baron and Kenny and Bootstrapping Method Tan, Swee Kiow Mohd Salleh, Mohd Fuad Md Kassim, Aza Azlina Taib, Che Azlan HF5601 Accounting The main purpose of this study is to examine the mediating and indirect effects of ethical perception in tax service on tax compliance behaviour. The study used cross-sectional survey design to collect primary data from individual taxpayers in the southern region of Peninsular Malaysia. Data was analysed with Statistical Package for the Social Science (SPSS). Results indicate that partial mediation was supported by adopting Baron and Kenny method. However, there is almost no mediation by using bootstrapping method. It showed that ethical perception of individual taxpayers differ across individuals and these differences matter in significant ways particularly in their tax compliance decisions. Therefore, IRB should provide better tax service to individual taxpayers in order to enhance their tax ethics and compliance. This may increase tax revenue and reduce the budget deficit without raising tax rates. This research results provide valuable information for the IRB and it is useful for tax policy development. UUM Press 2019 Article PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/30018/1/JBMA%2009%2002%202019%2041-49.pdf Tan, Swee Kiow and Mohd Salleh, Mohd Fuad and Md Kassim, Aza Azlina and Taib, Che Azlan (2019) The Mediating Effect of Ethical Perception on the Relationship between Tax Service and Tax Compliance Behavior Using Baron and Kenny and Bootstrapping Method. Journal of Business Management and Accounting (JBMA), 9 (2). pp. 41-49. ISSN 2231-9298 (e2636-9249) https://e-journal.uum.edu.my/index.php/jbma/article/view/8724 https://doi.org/10.32890/jbma2019.9.2.8724 https://doi.org/10.32890/jbma2019.9.2.8724 |
| spellingShingle | HF5601 Accounting Tan, Swee Kiow Mohd Salleh, Mohd Fuad Md Kassim, Aza Azlina Taib, Che Azlan The Mediating Effect of Ethical Perception on the Relationship between Tax Service and Tax Compliance Behavior Using Baron and Kenny and Bootstrapping Method |
| title | The Mediating Effect of Ethical Perception on the Relationship between Tax Service and Tax Compliance Behavior Using Baron and Kenny and Bootstrapping Method |
| title_full | The Mediating Effect of Ethical Perception on the Relationship between Tax Service and Tax Compliance Behavior Using Baron and Kenny and Bootstrapping Method |
| title_fullStr | The Mediating Effect of Ethical Perception on the Relationship between Tax Service and Tax Compliance Behavior Using Baron and Kenny and Bootstrapping Method |
| title_full_unstemmed | The Mediating Effect of Ethical Perception on the Relationship between Tax Service and Tax Compliance Behavior Using Baron and Kenny and Bootstrapping Method |
| title_short | The Mediating Effect of Ethical Perception on the Relationship between Tax Service and Tax Compliance Behavior Using Baron and Kenny and Bootstrapping Method |
| title_sort | mediating effect of ethical perception on the relationship between tax service and tax compliance behavior using baron and kenny and bootstrapping method |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/30018/1/JBMA%2009%2002%202019%2041-49.pdf https://doi.org/10.32890/jbma2019.9.2.8724 |
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