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The impact of perceptions of tax compliance quality: an exploratory study in Malaysia

As the economic factors are insufficient to explain tax compliance behaviour, tax literature evolves to socio-psychological factors. This study extends the “slippery slope framework” to further investigate how perceptions impact on voluntary compliance and enforced compliance. Quota sampling was emp...

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Main Authors: Chong, K-Rine, Ravindran, Ramasamy, Abdul Rashid, Md. Zabid, Amat Sapuan, Dewi
Format: Book Section
Language:English
Published: Perpustakaan Sultan Abdul Samad, Universiti Putra Malaysia 2015
Online Access:http://psasir.upm.edu.my/id/eprint/51165/1/paper7%20THE%20IMPACT%20OF%20PERCEPTIONS%20OF%20TAX%20COMPLIANCE%20QUALITY%20AN%20EXPLORATORY%20STUDY%20IN%20MALAYSIA.pdf
http://psasir.upm.edu.my/id/eprint/51165/
http://www.epsas.upm.edu.my/upmsage
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spelling my.upm.eprints.511652017-03-03T04:09:12Z http://psasir.upm.edu.my/id/eprint/51165/ The impact of perceptions of tax compliance quality: an exploratory study in Malaysia Chong, K-Rine Ravindran, Ramasamy Abdul Rashid, Md. Zabid Amat Sapuan, Dewi As the economic factors are insufficient to explain tax compliance behaviour, tax literature evolves to socio-psychological factors. This study extends the “slippery slope framework” to further investigate how perceptions impact on voluntary compliance and enforced compliance. Quota sampling was employed with 340 usable responses from the self-employed group, employed group and student group in Malaysia. SEM Amos was conducted for hypotheses testing in addition to model fit assessment. The findings indicate that perceptions of power of authorities and trust in government enhance both dimensions of compliance quality, whereas trust in tax authorities merely increases enforced compliance. Besides that, conditional cooperation reduces voluntary compliance, while tax awareness enhances voluntary compliance. This paper tested the framework in an Asian context and more importantly, it contributes to the literature by exploring the impact of different dimensions of trust and morale on compliance. Furthermore, findings and inferences would help the policy makers to adapt appropriate strategies to optimize tax revenue. Perpustakaan Sultan Abdul Samad, Universiti Putra Malaysia 2015 Book Section PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/51165/1/paper7%20THE%20IMPACT%20OF%20PERCEPTIONS%20OF%20TAX%20COMPLIANCE%20QUALITY%20AN%20EXPLORATORY%20STUDY%20IN%20MALAYSIA.pdf Chong, K-Rine and Ravindran, Ramasamy and Abdul Rashid, Md. Zabid and Amat Sapuan, Dewi (2015) The impact of perceptions of tax compliance quality: an exploratory study in Malaysia. In: UPM - SAGE Publications Young Writer's Award 2015 Papers. Perpustakaan Sultan Abdul Samad, Universiti Putra Malaysia, Serdang, Selangor, pp. 105-126. ISBN ; EISBN: 9789673446414 http://www.epsas.upm.edu.my/upmsage
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
description As the economic factors are insufficient to explain tax compliance behaviour, tax literature evolves to socio-psychological factors. This study extends the “slippery slope framework” to further investigate how perceptions impact on voluntary compliance and enforced compliance. Quota sampling was employed with 340 usable responses from the self-employed group, employed group and student group in Malaysia. SEM Amos was conducted for hypotheses testing in addition to model fit assessment. The findings indicate that perceptions of power of authorities and trust in government enhance both dimensions of compliance quality, whereas trust in tax authorities merely increases enforced compliance. Besides that, conditional cooperation reduces voluntary compliance, while tax awareness enhances voluntary compliance. This paper tested the framework in an Asian context and more importantly, it contributes to the literature by exploring the impact of different dimensions of trust and morale on compliance. Furthermore, findings and inferences would help the policy makers to adapt appropriate strategies to optimize tax revenue.
format Book Section
author Chong, K-Rine
Ravindran, Ramasamy
Abdul Rashid, Md. Zabid
Amat Sapuan, Dewi
spellingShingle Chong, K-Rine
Ravindran, Ramasamy
Abdul Rashid, Md. Zabid
Amat Sapuan, Dewi
The impact of perceptions of tax compliance quality: an exploratory study in Malaysia
author_facet Chong, K-Rine
Ravindran, Ramasamy
Abdul Rashid, Md. Zabid
Amat Sapuan, Dewi
author_sort Chong, K-Rine
title The impact of perceptions of tax compliance quality: an exploratory study in Malaysia
title_short The impact of perceptions of tax compliance quality: an exploratory study in Malaysia
title_full The impact of perceptions of tax compliance quality: an exploratory study in Malaysia
title_fullStr The impact of perceptions of tax compliance quality: an exploratory study in Malaysia
title_full_unstemmed The impact of perceptions of tax compliance quality: an exploratory study in Malaysia
title_sort impact of perceptions of tax compliance quality: an exploratory study in malaysia
publisher Perpustakaan Sultan Abdul Samad, Universiti Putra Malaysia
publishDate 2015
url http://psasir.upm.edu.my/id/eprint/51165/1/paper7%20THE%20IMPACT%20OF%20PERCEPTIONS%20OF%20TAX%20COMPLIANCE%20QUALITY%20AN%20EXPLORATORY%20STUDY%20IN%20MALAYSIA.pdf
http://psasir.upm.edu.my/id/eprint/51165/
http://www.epsas.upm.edu.my/upmsage
_version_ 1643834875571077120
score 13.211869

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