Governance quality and tax compliance behaviour in East Malaysia
In this paper, we examine the relationship and links between the governance quality and tax compliance behaviour across taxpayers in East Malaysia otherwise known as Borneo. The hypotheses were tested using structural equation modelling of partial least squares. Four proxies of governance quality we...
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Penerbit UKM
2021
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| Online Access: | https://eprints.ums.edu.my/id/eprint/33539/1/Governance%20quality%20and%20tax%20compliance%20behaviour%20in%20East%20Malaysia.pdf https://eprints.ums.edu.my/id/eprint/33539/2/Governance%20quality%20and%20tax%20compliance%20behaviour%20in%20East%20Malaysia%20_ABSTRACT.pdf https://eprints.ums.edu.my/id/eprint/33539/ https://ejournal.ukm.my/ajac/article/view/47792 https://doi.org/10.17576/AJAG-2021-15-07 |
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| _version_ | 1831795124984610816 |
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| author | Mohd Allif Anwar Abu Bakar Mohd Rizal Palil Ruhanita Maelah |
| author_facet | Mohd Allif Anwar Abu Bakar Mohd Rizal Palil Ruhanita Maelah |
| author_sort | Mohd Allif Anwar Abu Bakar |
| building | UMS Library |
| collection | Institutional Repository |
| content_provider | Universiti Malaysia Sabah |
| content_source | UMS Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | In this paper, we examine the relationship and links between the governance quality and tax compliance behaviour across taxpayers in East Malaysia otherwise known as Borneo. The hypotheses were tested using structural equation modelling of partial least squares. Four proxies of governance quality were examined in the study, namely, Voice and Accountability (VA), Political Stability (PS), Government Effectiveness (GE), and Rule of Law (RL). Results indicate that only political stability and rule of law are found to significantly influence tax compliance behaviour positively, while the other two proxies of voice and accountability and government effectiveness showed otherwise with insignificant findings. The current finding suggests that the government should maintain stability in the political system and promote a stringent with the effective rule of law to encourage substantial participation in tax compliance behaviour. |
| format | Article |
| id | my.ums.eprints-33539 |
| institution | Universiti Malaysia Sabah |
| language | en en |
| publishDate | 2021 |
| publisher | Penerbit UKM |
| record_format | eprints |
| spelling | my.ums.eprints-335392022-07-26T07:50:39Z https://eprints.ums.edu.my/id/eprint/33539/ Governance quality and tax compliance behaviour in East Malaysia Mohd Allif Anwar Abu Bakar Mohd Rizal Palil Ruhanita Maelah HJ2240-5908 Revenue. Taxation. Internal revenue In this paper, we examine the relationship and links between the governance quality and tax compliance behaviour across taxpayers in East Malaysia otherwise known as Borneo. The hypotheses were tested using structural equation modelling of partial least squares. Four proxies of governance quality were examined in the study, namely, Voice and Accountability (VA), Political Stability (PS), Government Effectiveness (GE), and Rule of Law (RL). Results indicate that only political stability and rule of law are found to significantly influence tax compliance behaviour positively, while the other two proxies of voice and accountability and government effectiveness showed otherwise with insignificant findings. The current finding suggests that the government should maintain stability in the political system and promote a stringent with the effective rule of law to encourage substantial participation in tax compliance behaviour. Penerbit UKM 2021 Article PeerReviewed text en https://eprints.ums.edu.my/id/eprint/33539/1/Governance%20quality%20and%20tax%20compliance%20behaviour%20in%20East%20Malaysia.pdf text en https://eprints.ums.edu.my/id/eprint/33539/2/Governance%20quality%20and%20tax%20compliance%20behaviour%20in%20East%20Malaysia%20_ABSTRACT.pdf Mohd Allif Anwar Abu Bakar and Mohd Rizal Palil and Ruhanita Maelah (2021) Governance quality and tax compliance behaviour in East Malaysia. Asian Journal of Accounting and Governance, 15. pp. 77-89. ISSN 2180-3838 https://ejournal.ukm.my/ajac/article/view/47792 https://doi.org/10.17576/AJAG-2021-15-07 https://doi.org/10.17576/AJAG-2021-15-07 |
| spellingShingle | HJ2240-5908 Revenue. Taxation. Internal revenue Mohd Allif Anwar Abu Bakar Mohd Rizal Palil Ruhanita Maelah Governance quality and tax compliance behaviour in East Malaysia |
| title | Governance quality and tax compliance behaviour in East Malaysia |
| title_full | Governance quality and tax compliance behaviour in East Malaysia |
| title_fullStr | Governance quality and tax compliance behaviour in East Malaysia |
| title_full_unstemmed | Governance quality and tax compliance behaviour in East Malaysia |
| title_short | Governance quality and tax compliance behaviour in East Malaysia |
| title_sort | governance quality and tax compliance behaviour in east malaysia |
| topic | HJ2240-5908 Revenue. Taxation. Internal revenue |
| url | https://eprints.ums.edu.my/id/eprint/33539/1/Governance%20quality%20and%20tax%20compliance%20behaviour%20in%20East%20Malaysia.pdf https://eprints.ums.edu.my/id/eprint/33539/2/Governance%20quality%20and%20tax%20compliance%20behaviour%20in%20East%20Malaysia%20_ABSTRACT.pdf https://eprints.ums.edu.my/id/eprint/33539/ https://ejournal.ukm.my/ajac/article/view/47792 https://doi.org/10.17576/AJAG-2021-15-07 https://doi.org/10.17576/AJAG-2021-15-07 |
| url_provider | http://eprints.ums.edu.my/ |