Cover Image

Corporate Tax Compliance and Mediating Role of Personal Tax Compliance Among Malaysian In-House Tax Professionals

Studies relating to tax compliance disclose that there is much likelihood of the corporate tax compliance behaviour getting influenced by the tax compliance behaviour of the in-house tax professionals. However, no studies have investigated the nexus between the personal tax compliance and the corpor...

Full description

Saved in:
Bibliographic Details
Main Authors: Sritharan, Nivakan, Salawati, Sahari, Sharon, Cheuk Choy Sheung, Syubaili, Mohamed Ahmad
Format: Article
Language:English
Published: UUM Press 2023
Subjects:
HF5601 Accounting
Online Access:https://repo.uum.edu.my/id/eprint/29965/1/JBMA%2013%2002%202023%20229-258.pdf
https://doi.org/10.32890/jbma2023.13.2.4
https://repo.uum.edu.my/id/eprint/29965/
https://e-journal.uum.edu.my/index.php/jbma/article/view/17934
https://doi.org/10.32890/jbma2023.13.2.4
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uum.repo.29965
record_format eprints
spelling my.uum.repo.299652023-11-27T09:05:06Z https://repo.uum.edu.my/id/eprint/29965/ Corporate Tax Compliance and Mediating Role of Personal Tax Compliance Among Malaysian In-House Tax Professionals Sritharan, Nivakan Salawati, Sahari Sharon, Cheuk Choy Sheung Syubaili, Mohamed Ahmad HF5601 Accounting Studies relating to tax compliance disclose that there is much likelihood of the corporate tax compliance behaviour getting influenced by the tax compliance behaviour of the in-house tax professionals. However, no studies have investigated the nexus between the personal tax compliance and the corporate tax compliance so far. Therefore, this study aims at investigating the link between the above two tax compliance behaviours and the mediating effect of the personal tax compliance behaviour of the in-house tax professionals on their corporate tax compliance behaviour. A sequential explanatory design is chosen to collect data from 392 in-house tax professionals through a survey questionnaire, and the findings obtained from the survey are supported further by the supplementary findings made by nine (9) tax experts from the tax authority, tax agency, and tax scholars of the institutions in Malaysia. Structural equation modelling is used to analyse the data taken from the findings that reveal that the factors that contribute to the tax compliance behaviour have strong influence on the personal tax compliance of the in-house tax professionals. Interestingly, their tax compliance behaviour strongly influences their corporate tax compliance as well. Further, the bootstrapping test reveals that personal tax compliance behaviour has a significant indirect effect on the corporate tax compliance. The empirical findings give a clue to the tax authorities to identify the root cause for the corporate tax non-compliance by investigating the decision makers’ tax compliance pattern. The researchers of the future studies are encouraged to follow the same method of data collection, along with the sequential explanatory design, and to consider the moderation effect of the financial constraints on the tax compliance behaviour. UUM Press 2023 Article PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/29965/1/JBMA%2013%2002%202023%20229-258.pdf Sritharan, Nivakan and Salawati, Sahari and Sharon, Cheuk Choy Sheung and Syubaili, Mohamed Ahmad (2023) Corporate Tax Compliance and Mediating Role of Personal Tax Compliance Among Malaysian In-House Tax Professionals. Journal of Business Management and Accounting (JBMA), 13 (2). pp. 229-258. ISSN 2231-9298 (e2636-9249) https://e-journal.uum.edu.my/index.php/jbma/article/view/17934 https://doi.org/10.32890/jbma2023.13.2.4 https://doi.org/10.32890/jbma2023.13.2.4
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutional Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Sritharan, Nivakan
Salawati, Sahari
Sharon, Cheuk Choy Sheung
Syubaili, Mohamed Ahmad
Corporate Tax Compliance and Mediating Role of Personal Tax Compliance Among Malaysian In-House Tax Professionals
description Studies relating to tax compliance disclose that there is much likelihood of the corporate tax compliance behaviour getting influenced by the tax compliance behaviour of the in-house tax professionals. However, no studies have investigated the nexus between the personal tax compliance and the corporate tax compliance so far. Therefore, this study aims at investigating the link between the above two tax compliance behaviours and the mediating effect of the personal tax compliance behaviour of the in-house tax professionals on their corporate tax compliance behaviour. A sequential explanatory design is chosen to collect data from 392 in-house tax professionals through a survey questionnaire, and the findings obtained from the survey are supported further by the supplementary findings made by nine (9) tax experts from the tax authority, tax agency, and tax scholars of the institutions in Malaysia. Structural equation modelling is used to analyse the data taken from the findings that reveal that the factors that contribute to the tax compliance behaviour have strong influence on the personal tax compliance of the in-house tax professionals. Interestingly, their tax compliance behaviour strongly influences their corporate tax compliance as well. Further, the bootstrapping test reveals that personal tax compliance behaviour has a significant indirect effect on the corporate tax compliance. The empirical findings give a clue to the tax authorities to identify the root cause for the corporate tax non-compliance by investigating the decision makers’ tax compliance pattern. The researchers of the future studies are encouraged to follow the same method of data collection, along with the sequential explanatory design, and to consider the moderation effect of the financial constraints on the tax compliance behaviour.
format Article
author Sritharan, Nivakan
Salawati, Sahari
Sharon, Cheuk Choy Sheung
Syubaili, Mohamed Ahmad
author_facet Sritharan, Nivakan
Salawati, Sahari
Sharon, Cheuk Choy Sheung
Syubaili, Mohamed Ahmad
author_sort Sritharan, Nivakan
title Corporate Tax Compliance and Mediating Role of Personal Tax Compliance Among Malaysian In-House Tax Professionals
title_short Corporate Tax Compliance and Mediating Role of Personal Tax Compliance Among Malaysian In-House Tax Professionals
title_full Corporate Tax Compliance and Mediating Role of Personal Tax Compliance Among Malaysian In-House Tax Professionals
title_fullStr Corporate Tax Compliance and Mediating Role of Personal Tax Compliance Among Malaysian In-House Tax Professionals
title_full_unstemmed Corporate Tax Compliance and Mediating Role of Personal Tax Compliance Among Malaysian In-House Tax Professionals
title_sort corporate tax compliance and mediating role of personal tax compliance among malaysian in-house tax professionals
publisher UUM Press
publishDate 2023
url https://repo.uum.edu.my/id/eprint/29965/1/JBMA%2013%2002%202023%20229-258.pdf
https://doi.org/10.32890/jbma2023.13.2.4
https://repo.uum.edu.my/id/eprint/29965/
https://e-journal.uum.edu.my/index.php/jbma/article/view/17934
https://doi.org/10.32890/jbma2023.13.2.4
_version_ 1783881386422173696
score 13.211869

Similar Items