Power and trust as factors influencing tax compliance behavior in Malaysia
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 coe...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2017
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| Online Access: | http://journalarticle.ukm.my/11968/ http://journalarticle.ukm.my/11968/1/16023-62489-1-PB.pdf |
| _version_ | 1848812873912942592 |
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| author | Sellywati Mohd Faizal, Mohd Rizal Palil, Ruhanita Maelah, Rosiati Ramli, |
| author_facet | Sellywati Mohd Faizal, Mohd Rizal Palil, Ruhanita Maelah, Rosiati Ramli, |
| author_sort | Sellywati Mohd Faizal, |
| building | UKM Institutional Repository |
| collection | Online Access |
| 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. |
| first_indexed | 2025-11-15T00:09:13Z |
| format | Article |
| id | oai:generic.eprints.org:11968 |
| institution | Universiti Kebangasaan Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T00:09:13Z |
| publishDate | 2017 |
| publisher | Penerbit Universiti Kebangsaan Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | oai:generic.eprints.org:119682018-07-31T09:18:24Z http://journalarticle.ukm.my/11968/ Power and trust as factors influencing tax compliance behavior in Malaysia Sellywati Mohd Faizal, Mohd Rizal Palil, Ruhanita Maelah, Rosiati Ramli, 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. Penerbit Universiti Kebangsaan Malaysia 2017 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/11968/1/16023-62489-1-PB.pdf Sellywati Mohd Faizal, and Mohd Rizal Palil, and Ruhanita Maelah, and Rosiati Ramli, (2017) Power and trust as factors influencing tax compliance behavior in Malaysia. Asian Journal of Accounting and Governance, 8 . pp. 79-85. ISSN 2180-3838 http://ejournal.ukm.my/ajac/issue/view/1033 |
| spellingShingle | Sellywati Mohd Faizal, Mohd Rizal Palil, Ruhanita Maelah, Rosiati Ramli, Power and trust as factors influencing tax compliance behavior in Malaysia |
| title | Power and trust as factors influencing tax compliance
behavior in Malaysia |
| title_full | Power and trust as factors influencing tax compliance
behavior in Malaysia |
| title_fullStr | Power and trust as factors influencing tax compliance
behavior in Malaysia |
| title_full_unstemmed | Power and trust as factors influencing tax compliance
behavior in Malaysia |
| title_short | Power and trust as factors influencing tax compliance
behavior in Malaysia |
| title_sort | power and trust as factors influencing tax compliance
behavior in malaysia |
| url | http://journalarticle.ukm.my/11968/ http://journalarticle.ukm.my/11968/ http://journalarticle.ukm.my/11968/1/16023-62489-1-PB.pdf |