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Examining the Moderating Effect of Financial Constraint on Tax Compliance: A Sequential Explanatory Design Study on Malaysian Tax Professionals

The COVID-19 Pandemic has created a new normal across the world regardless of its economic status. The financial condition of individuals as well as corporate sectors had put them in a situation to alter their decision-making in many aspects. This paper is aimed to examine th...

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Main Authors: Nivakan, Sritharan, Salawati, Sahari, Sharon, Cheuk Choy Sheung, Ahmad Syubaili, Mohamed
Format: Article
Language:English
Published: Universiti Pendidikan Sultan Idris 2022
Subjects:
H Social Sciences (General)
HB Economic Theory
HG Finance
HJ Public Finance
Online Access:http://ir.unimas.my/id/eprint/40865/3/Examining%20the%20-%20Copy.pdf
http://ir.unimas.my/id/eprint/40865/
https://ejournal.upsi.edu.my/index.php/IBEJ/article/view/7447/4170
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spelling my.unimas.ir.408652022-12-16T00:14:26Z http://ir.unimas.my/id/eprint/40865/ Examining the Moderating Effect of Financial Constraint on Tax Compliance: A Sequential Explanatory Design Study on Malaysian Tax Professionals Nivakan, Sritharan Salawati, Sahari Sharon, Cheuk Choy Sheung Ahmad Syubaili, Mohamed H Social Sciences (General) HB Economic Theory HG Finance HJ Public Finance The COVID-19 Pandemic has created a new normal across the world regardless of its economic status. The financial condition of individuals as well as corporate sectors had put them in a situation to alter their decision-making in many aspects. This paper is aimed to examine the moderating effect of financial constraints on the personal tax compliance of tax professionals who work for Malaysian businesses. It is assumed in the previous studies related to corporate tax compliance that a tax professional's personal tax compliance behaviour may influence corporate tax compliance decision-making. Therefore, this study tests their tax compliance behaviour. For that sequential explanatory design has been employed. The preliminary data was collected from the tax professionals of Malaysian businesses and then supplementary data was collected from tax experts such as tax agents, tax officers, and tax scholars. 392 responses from tax professionals and 9 responses from tax experts were analyzed using structural equation modeling. The finding reveals that the financial constraints of Malaysian tax professionals moderate their personal tax compliance. The outcome produces a piece of empirical evidence that tax policymakers should consider and implies the importance of accrual basis accounting in tax management. Universiti Pendidikan Sultan Idris 2022-12-15 Article PeerReviewed text en http://ir.unimas.my/id/eprint/40865/3/Examining%20the%20-%20Copy.pdf Nivakan, Sritharan and Salawati, Sahari and Sharon, Cheuk Choy Sheung and Ahmad Syubaili, Mohamed (2022) Examining the Moderating Effect of Financial Constraint on Tax Compliance: A Sequential Explanatory Design Study on Malaysian Tax Professionals. International Business Education Journal, 15 (2). pp. 29-48. ISSN 1985 2126 https://ejournal.upsi.edu.my/index.php/IBEJ/article/view/7447/4170 10.37134/ibej.Vol15.2.3.2022
institution Universiti Malaysia Sarawak
building Centre for Academic Information Services (CAIS)
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Sarawak
content_source UNIMAS Institutional Repository
url_provider http://ir.unimas.my/
language English
topic H Social Sciences (General)
HB Economic Theory
HG Finance
HJ Public Finance
spellingShingle H Social Sciences (General)
HB Economic Theory
HG Finance
HJ Public Finance
Nivakan, Sritharan
Salawati, Sahari
Sharon, Cheuk Choy Sheung
Ahmad Syubaili, Mohamed
Examining the Moderating Effect of Financial Constraint on Tax Compliance: A Sequential Explanatory Design Study on Malaysian Tax Professionals
description The COVID-19 Pandemic has created a new normal across the world regardless of its economic status. The financial condition of individuals as well as corporate sectors had put them in a situation to alter their decision-making in many aspects. This paper is aimed to examine the moderating effect of financial constraints on the personal tax compliance of tax professionals who work for Malaysian businesses. It is assumed in the previous studies related to corporate tax compliance that a tax professional's personal tax compliance behaviour may influence corporate tax compliance decision-making. Therefore, this study tests their tax compliance behaviour. For that sequential explanatory design has been employed. The preliminary data was collected from the tax professionals of Malaysian businesses and then supplementary data was collected from tax experts such as tax agents, tax officers, and tax scholars. 392 responses from tax professionals and 9 responses from tax experts were analyzed using structural equation modeling. The finding reveals that the financial constraints of Malaysian tax professionals moderate their personal tax compliance. The outcome produces a piece of empirical evidence that tax policymakers should consider and implies the importance of accrual basis accounting in tax management.
format Article
author Nivakan, Sritharan
Salawati, Sahari
Sharon, Cheuk Choy Sheung
Ahmad Syubaili, Mohamed
author_facet Nivakan, Sritharan
Salawati, Sahari
Sharon, Cheuk Choy Sheung
Ahmad Syubaili, Mohamed
author_sort Nivakan, Sritharan
title Examining the Moderating Effect of Financial Constraint on Tax Compliance: A Sequential Explanatory Design Study on Malaysian Tax Professionals
title_short Examining the Moderating Effect of Financial Constraint on Tax Compliance: A Sequential Explanatory Design Study on Malaysian Tax Professionals
title_full Examining the Moderating Effect of Financial Constraint on Tax Compliance: A Sequential Explanatory Design Study on Malaysian Tax Professionals
title_fullStr Examining the Moderating Effect of Financial Constraint on Tax Compliance: A Sequential Explanatory Design Study on Malaysian Tax Professionals
title_full_unstemmed Examining the Moderating Effect of Financial Constraint on Tax Compliance: A Sequential Explanatory Design Study on Malaysian Tax Professionals
title_sort examining the moderating effect of financial constraint on tax compliance: a sequential explanatory design study on malaysian tax professionals
publisher Universiti Pendidikan Sultan Idris
publishDate 2022
url http://ir.unimas.my/id/eprint/40865/3/Examining%20the%20-%20Copy.pdf
http://ir.unimas.my/id/eprint/40865/
https://ejournal.upsi.edu.my/index.php/IBEJ/article/view/7447/4170
_version_ 1753792652648644608
score 13.211869

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