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Does Religiosity Moderate Personal Tax Compliance? A Study Involving In-House Tax Professionals of Malaysian Businesses

This study limns the moderating impact of religiosity made on the in-house tax professionals who deal with tax affairs in the corporate sectors in Malaysia. Therefore, we intend to produce a seminal article, wherein religiosity is tested for its moderating effect between the determinants such as pee...

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Main Authors: Nivakan, Sritharan, Salawati, Sahari, Cheuk, Sharon Choy Sheung, Mohamed Ahmad, Syubaili
Format: Article
Language:English
Published: Ural Federal University 2023
Subjects:
HF Commerce
HJ Public Finance
HM Sociology
Online Access:http://ir.unimas.my/id/eprint/41721/1/Does%20Religiosity%20Moderate.pdf
http://ir.unimas.my/id/eprint/41721/
https://taxreform.ru/en/main/?tx_urfujournalarchive_journal%5Bjournal%5D=292&tx_urfujournalarchive_journal%5Baction%5D=single&tx_urfujournalarchive_journal%5Bcontroller%5D=Journal&cHash=b2959580ba1195f36cc39fcd2d2757ff#:~:text=The%20Journal%20of%20Tax%20Reform,reform%20and%20taxation%20in%20general.
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spelling my.unimas.ir.417212023-04-19T00:36:37Z http://ir.unimas.my/id/eprint/41721/ Does Religiosity Moderate Personal Tax Compliance? A Study Involving In-House Tax Professionals of Malaysian Businesses Nivakan, Sritharan Salawati, Sahari Cheuk, Sharon Choy Sheung Mohamed Ahmad, Syubaili HF Commerce HJ Public Finance HM Sociology This study limns the moderating impact of religiosity made on the in-house tax professionals who deal with tax affairs in the corporate sectors in Malaysia. Therefore, we intend to produce a seminal article, wherein religiosity is tested for its moderating effect between the determinants such as peers’ tax compliance, tax audit, service quality of tax authority, satisfaction with government spending, and the level of tax compliance among the tax affairs officers. Purposive and snowball sampling techniques have been chosen to collect data from the tax professionals of the Malaysian businesses. A total of 392 respondents have managed to participate in this survey questionnaire to disclose their opinion. “SmartPLS’ is used to analyse the data. The finding reveals that religiosity does not moderate the relationship between the determinants and the level of tax compliance among the Malaysian tax professionals. The interpretation of the relationship between the “Factors of Personal tax compliance’ (Independent variables) among the tax affairs officers of the Malaysian businesses and the “Personal tax compliance behaviour’ (Dependent variable) can be explained by 83.9 percent by the variance studied. To produce an extensive and expeditious report of exploration on the said nexus of personal tax compliance and the taxpayers’ decision on the corporate tax compliance, the selection of one type of data collection approach is not sufficient. Therefore, the future researchers are advised to make research with the collection of supplementary data, such as interviews, as their primary data collection so that the robustness of their findings could be strengthened. Ural Federal University 2023-04-18 Article PeerReviewed text en http://ir.unimas.my/id/eprint/41721/1/Does%20Religiosity%20Moderate.pdf Nivakan, Sritharan and Salawati, Sahari and Cheuk, Sharon Choy Sheung and Mohamed Ahmad, Syubaili (2023) Does Religiosity Moderate Personal Tax Compliance? A Study Involving In-House Tax Professionals of Malaysian Businesses. Journal of Tax Reform, 9 (1). pp. 76-97. ISSN 2414-9497 https://taxreform.ru/en/main/?tx_urfujournalarchive_journal%5Bjournal%5D=292&tx_urfujournalarchive_journal%5Baction%5D=single&tx_urfujournalarchive_journal%5Bcontroller%5D=Journal&cHash=b2959580ba1195f36cc39fcd2d2757ff#:~:text=The%20Journal%20of%20Tax%20Reform,reform%20and%20taxation%20in%20general. 10.15826/jtr.2023.9.1.130
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 HF Commerce
HJ Public Finance
HM Sociology
spellingShingle HF Commerce
HJ Public Finance
HM Sociology
Nivakan, Sritharan
Salawati, Sahari
Cheuk, Sharon Choy Sheung
Mohamed Ahmad, Syubaili
Does Religiosity Moderate Personal Tax Compliance? A Study Involving In-House Tax Professionals of Malaysian Businesses
description This study limns the moderating impact of religiosity made on the in-house tax professionals who deal with tax affairs in the corporate sectors in Malaysia. Therefore, we intend to produce a seminal article, wherein religiosity is tested for its moderating effect between the determinants such as peers’ tax compliance, tax audit, service quality of tax authority, satisfaction with government spending, and the level of tax compliance among the tax affairs officers. Purposive and snowball sampling techniques have been chosen to collect data from the tax professionals of the Malaysian businesses. A total of 392 respondents have managed to participate in this survey questionnaire to disclose their opinion. “SmartPLS’ is used to analyse the data. The finding reveals that religiosity does not moderate the relationship between the determinants and the level of tax compliance among the Malaysian tax professionals. The interpretation of the relationship between the “Factors of Personal tax compliance’ (Independent variables) among the tax affairs officers of the Malaysian businesses and the “Personal tax compliance behaviour’ (Dependent variable) can be explained by 83.9 percent by the variance studied. To produce an extensive and expeditious report of exploration on the said nexus of personal tax compliance and the taxpayers’ decision on the corporate tax compliance, the selection of one type of data collection approach is not sufficient. Therefore, the future researchers are advised to make research with the collection of supplementary data, such as interviews, as their primary data collection so that the robustness of their findings could be strengthened.
format Article
author Nivakan, Sritharan
Salawati, Sahari
Cheuk, Sharon Choy Sheung
Mohamed Ahmad, Syubaili
author_facet Nivakan, Sritharan
Salawati, Sahari
Cheuk, Sharon Choy Sheung
Mohamed Ahmad, Syubaili
author_sort Nivakan, Sritharan
title Does Religiosity Moderate Personal Tax Compliance? A Study Involving In-House Tax Professionals of Malaysian Businesses
title_short Does Religiosity Moderate Personal Tax Compliance? A Study Involving In-House Tax Professionals of Malaysian Businesses
title_full Does Religiosity Moderate Personal Tax Compliance? A Study Involving In-House Tax Professionals of Malaysian Businesses
title_fullStr Does Religiosity Moderate Personal Tax Compliance? A Study Involving In-House Tax Professionals of Malaysian Businesses
title_full_unstemmed Does Religiosity Moderate Personal Tax Compliance? A Study Involving In-House Tax Professionals of Malaysian Businesses
title_sort does religiosity moderate personal tax compliance? a study involving in-house tax professionals of malaysian businesses
publisher Ural Federal University
publishDate 2023
url http://ir.unimas.my/id/eprint/41721/1/Does%20Religiosity%20Moderate.pdf
http://ir.unimas.my/id/eprint/41721/
https://taxreform.ru/en/main/?tx_urfujournalarchive_journal%5Bjournal%5D=292&tx_urfujournalarchive_journal%5Baction%5D=single&tx_urfujournalarchive_journal%5Bcontroller%5D=Journal&cHash=b2959580ba1195f36cc39fcd2d2757ff#:~:text=The%20Journal%20of%20Tax%20Reform,reform%20and%20taxation%20in%20general.
_version_ 1765301199060336640
score 13.211869

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