Record Details

Power and Trust as Factors Influencing Tax Compliance Behavior in Malaysia

Asian Journal of Accounting and Governance

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Field Value
 
Title Power and Trust as Factors Influencing Tax Compliance Behavior in Malaysia
 
Creator Mohd Faizal, Sellywati
Palil, Mohd Rizal
Maelah, Ruhanita
Ramli, Rosiati
 
Subject Slippery slope; tax compliance
 
Description This study adopted the slippery slope framework in the context of tax compliance in Malaysia tax. Thus, the research objective is to examine the effect of slippery slope factors on tax compliance. The slippery slope consists of power and trust. Power is distinguished between legitimate power and coercive power. Power and trust have different influence on tax compliance. Trust is perceived to influence voluntary tax compliance and power influences enforced tax compliance. Survey method is used to collect data involving individual taxpayers as respondents. The findings suggest that only trust has significant effect on tax compliance. Meanwhile, neither legitimate power nor coercive power could influence tax compliance.
 
Publisher Penerbit UKM
 
Contributor —
 
Date 2017-11-17
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ejournal.ukm.my/ajac/article/view/16023
10.17576/AJAG-2017-08-07
 
Source Asian Journal of Accounting and Governance; Vol 8 (2017); 79-85
2180-3838
 
Language eng
 
Relation http://ejournal.ukm.my/ajac/article/view/16023/6674