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Power and trust as factors influencing tax compliance behavior in Malaysia

This study adopted the slippery slope framework in the context of tax compliance in Malaysia tax. Thus, the research objective is to examine the effect of slippery slope factors on tax compliance. The slippery slope consists of power and trust. Power is distinguished between legitimate power and coe...

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Main Authors: Sellywati Mohd Faizal,, Mohd Rizal Palil,, Ruhanita Maelah,, Rosiati Ramli,
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2017
Online Access:http://journalarticle.ukm.my/11968/1/16023-62489-1-PB.pdf
http://journalarticle.ukm.my/11968/
http://ejournal.ukm.my/ajac/issue/view/1033
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spelling my-ukm.journal.119682018-07-31T09:18:24Z http://journalarticle.ukm.my/11968/ Power and trust as factors influencing tax compliance behavior in Malaysia Sellywati Mohd Faizal, Mohd Rizal Palil, Ruhanita Maelah, Rosiati Ramli, This study adopted the slippery slope framework in the context of tax compliance in Malaysia tax. Thus, the research objective is to examine the effect of slippery slope factors on tax compliance. The slippery slope consists of power and trust. Power is distinguished between legitimate power and coercive power. Power and trust have different influence on tax compliance. Trust is perceived to influence voluntary tax compliance and power influences enforced tax compliance. Survey method is used to collect data involving individual taxpayers as respondents. The findings suggest that only trust has significant effect on tax compliance. Meanwhile, neither legitimate power nor coercive power could influence tax compliance. Penerbit Universiti Kebangsaan Malaysia 2017 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/11968/1/16023-62489-1-PB.pdf Sellywati Mohd Faizal, and Mohd Rizal Palil, and Ruhanita Maelah, and Rosiati Ramli, (2017) Power and trust as factors influencing tax compliance behavior in Malaysia. Asian Journal of Accounting and Governance, 8 . pp. 79-85. ISSN 2180-3838 http://ejournal.ukm.my/ajac/issue/view/1033
institution Universiti Kebangsaan Malaysia
building Perpustakaan Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
language English
description This study adopted the slippery slope framework in the context of tax compliance in Malaysia tax. Thus, the research objective is to examine the effect of slippery slope factors on tax compliance. The slippery slope consists of power and trust. Power is distinguished between legitimate power and coercive power. Power and trust have different influence on tax compliance. Trust is perceived to influence voluntary tax compliance and power influences enforced tax compliance. Survey method is used to collect data involving individual taxpayers as respondents. The findings suggest that only trust has significant effect on tax compliance. Meanwhile, neither legitimate power nor coercive power could influence tax compliance.
format Article
author Sellywati Mohd Faizal,
Mohd Rizal Palil,
Ruhanita Maelah,
Rosiati Ramli,
spellingShingle Sellywati Mohd Faizal,
Mohd Rizal Palil,
Ruhanita Maelah,
Rosiati Ramli,
Power and trust as factors influencing tax compliance behavior in Malaysia
author_facet Sellywati Mohd Faizal,
Mohd Rizal Palil,
Ruhanita Maelah,
Rosiati Ramli,
author_sort Sellywati Mohd Faizal,
title Power and trust as factors influencing tax compliance behavior in Malaysia
title_short Power and trust as factors influencing tax compliance behavior in Malaysia
title_full Power and trust as factors influencing tax compliance behavior in Malaysia
title_fullStr Power and trust as factors influencing tax compliance behavior in Malaysia
title_full_unstemmed Power and trust as factors influencing tax compliance behavior in Malaysia
title_sort power and trust as factors influencing tax compliance behavior in malaysia
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2017
url http://journalarticle.ukm.my/11968/1/16023-62489-1-PB.pdf
http://journalarticle.ukm.my/11968/
http://ejournal.ukm.my/ajac/issue/view/1033
_version_ 1643738654553669632
score 13.211869

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