Staff View: Governance quality of political stability and rule of law on tax compliance: a mediation analysis of tax morale

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. Tw...

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Main Authors:	Mohd Allif Anwar Abu Bakar,, Mohd Rizal Palil,, Ruhanita Maelah,
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2023
Online Access:	http://journalarticle.ukm.my/21731/1/pengurusan_67-9.pdf http://journalarticle.ukm.my/21731/ https://ejournal.ukm.my/pengurusan/issue/view/1590
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id	my-ukm.journal.21731
record_format	eprints
spelling	my-ukm.journal.217312023-06-19T04:27:19Z http://journalarticle.ukm.my/21731/ 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, 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 self employed 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. Penerbit Universiti Kebangsaan Malaysia 2023-06 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/21731/1/pengurusan_67-9.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://ejournal.ukm.my/pengurusan/issue/view/1590
institution	Universiti Kebangsaan Malaysia
building	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	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 self employed 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.
format	Article
author	Mohd Allif Anwar Abu Bakar, Mohd Rizal Palil, Ruhanita Maelah,
spellingShingle	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
author_facet	Mohd Allif Anwar Abu Bakar, Mohd Rizal Palil, Ruhanita Maelah,
author_sort	Mohd Allif Anwar Abu Bakar,
title	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_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_sort	governance quality of political stability and rule of law on tax compliance: a mediation analysis of tax morale
publisher	Penerbit Universiti Kebangsaan Malaysia
publishDate	2023
url	http://journalarticle.ukm.my/21731/1/pengurusan_67-9.pdf http://journalarticle.ukm.my/21731/ https://ejournal.ukm.my/pengurusan/issue/view/1590
_version_	1769843483752792064
score	13.211869

Governance quality of political stability and rule of law on tax compliance: a mediation analysis of tax morale

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