The mediating effect of power and trust in the relationship between procedural justice and tax compliance

QR Code

The mediating effect of power and trust in the relationship between procedural justice and tax compliance

Various factors have been identified by researchers in Malaysia which may influence tax compliance behavior for example tax complexity; compliance costs; penalties; and tax knowledge. Yet, it is still unable to minimize tax non-compliance. Thus, this research identifies other factors, if any and the...

Full description

Bibliographic Details
Main Authors:	Sellywati Mohd Faizal, Mohd Rizal Palil, Ruhanita Maelah, Rosiati Ramli
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2019
Online Access:	http://journalarticle.ukm.my/15291/ http://journalarticle.ukm.my/15291/1/32487-100847-2-PB.pdf

Similar Items

Power and trust as factors influencing tax compliance behavior in Malaysia
by: Sellywati Mohd Faizal,, et al.
Published: (2017)

Governance quality of political stability and rule of law on tax compliance: a mediation analysis of tax morale
by: Mohd Allif Anwar Abu Bakar,, et al.
Published: (2023)

Does compliance strategy increase compliance? Evidence from Malaysia
by: Norul Syuhada Abu Hassan,, et al.
Published: (2021)

Governance quality and tax compliance behaviour in East Malaysia
by: Mohd Allif Anwar Abu Bakar,, et al.
Published: (2021)

Compliance costs of goods and services tax (GST) among small and medium enterprises
by: Rosiati Ramli,, et al.
Published: (2015)

The influence of power of tax administrator on cognitive and affective tax attitude in Malaysia
by: Siti Fatimah Abdul Rashid,, et al.
Published: (2022)

Determinants of tax compliance intention: a review of non-economic factors
by: Noral Hidayah Alwi,, et al.
Published: (2022)

Shareholder’s political motive and corporate tax avoidance
by: Suryo Utomo,, et al.
Published: (2015)

The effect of tax incentives, trust in tax authorities, tax morale, and tax socialization on individual taxpayer compliance
by: Meiryani, et al.
Published: (2023)

The mediating effects of procedural justice on the relationship between performance-based remuneration management and job satisfaction
by: Mohd Ridwan Abd Razak,, et al.
Published: (2018)

Effects of dividend tax reform on dividend behavior : a clientele theory approach
by: Ida Suriya Ismail,, et al.
Published: (2018)

Risiko hubungan dan kepercayaan: kajian kes penyumberan-luar perkhidmatan perakaunan di Malaysia (Relational Risks and Trust: A Case Study of Accounting Outsourcing in Malaysia)
by: Aini Aman,, et al.
Published: (2011)

Exploring the relationship between tax compliance costs and compliance issues in Malaysia
by: Jabbar, Hijattulah, et al.
Published: (2008)

The Relationships Between Performance Measures and Employee Outcomes: The Mediating Roles of Procedural Fairness and Trust
by: chia, D., et al.
Published: (2014)

Faktor-faktor mempengaruhi perlaksanaan perakaunan pengurusan alam sekitar dan kesan ke atas prestasi syarikat pembinaan di Malaysia
by: Haslina Hassan,, et al.
Published: (2018)

Relationship between attitudes and perception toward tax administrations, government expenditure and tax complexity: theory of planned behavior
by: Palil, Mohd Rizal, et al.
Published: (2020)

Single tier tax system: analysis of company dividend payouts
by: Ismail, Ida Suriya, et al.
Published: (2017)

The role of religiosity in tax morale and tax compliance
by: Pope, Jeffrey, et al.
Published: (2010)

Relationship between performance appraisal communication, procedural justice and job satisfaction
by: Azman Ismail,, et al.
Published: (2016)

Reengineering the relationship between tax knowledge and voluntary tax compliance in nigeria: the moderating role of tax service quality
by: Yahaya, Lawan, et al.
Published: (2023)

Faktor-faktor mempengaruhi penyelesaian audit cukai : kajian dari perspektif Juruaudit cukai Malaysia
by: Thilagavathy Apadore,, et al.
Published: (2018)

The influence of religiosity on tax compliance in Malaysia
by: Mohd Ali, Nor Raihana
Published: (2013)

Income tax non-compliance of small and medium enterprises in Malaysia: determinants and tax compliance costs
by: Abdul-Jabbar, Hijattulah
Published: (2009)

Examining the influence of high commitment human resources practices (HRM) on academics' organizational commitment and mediating effects of career commitment and perceived or organizational support, trust, and procedural justice
by: Lew, Tek
Published: (2008)

The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia
by: Mohd. Isa, Khadijah, et al.
Published: (2014)

Economic constraint and self-tax relief: effects on tax compliance and tax evasion
by: Thineswary Mani Ras,, et al.
Published: (2024)

Hubungan antara faktor institusi dan tunggakan cukai taksiran Pihak Berkuasa Tempatan (PBT) di Semenanjung Malaysia
by: Razlan Abdul Razak,, et al.
Published: (2017)

Taxpayers compliance behaviour: economic factors approach
by: Mohd Rizal Palil,, et al.
Published: (2013)

Tax-Bbased modeling of Zakat compliance
by: Sanep Ahmad,, et al.
Published: (2011)

The compliance costs of the superannuation surcharge tax
by: Pope, Jeffrey, et al.
Published: (2003)

Gender And Ethnicity Differences In Tax Compliance
by: Kasipillai, Jeyapalan, et al.
Published: (2006)

Determinants of tax non-compliance in Malaysia
by: Ser, Pei Ching
Published: (2013)

Relationship between perceived procedural justice, communications about pay systems and job performa
by: Ismail, Azman, et al.
Published: (2005)

Relationship between perceived procedural justice, communications about pay systems and job performance
by: Ismail, Azman, et al.
Published: (2005)

Moderating effect of procedural justice in the relationship between participation in pay systems and personal outcomes
by: Ismail, Azman, et al.
Published: (2007)

Relationship between distributive justice, procedural justice, conflict management styles and affective commitment: a study among bank employees in Northern Malaysia
by: Muhammad Asyraf Mohd Kassim,, et al.
Published: (2016)

The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia
by: Mohdali, Raihana, et al.
Published: (2014)

Personal income tax in Malaysia: compliance cost and compliance behaviour of taxpayers
by: Koi, Chia Yee
Published: (2022)

Understanding tax morale and tax compliance of owner-managers of small companies
by: Yucedogru, Recep
Published: (2016)

Perceptions of tax fairness and tax compliance behaviour: a comparative study
by: Natrah Saad,
Published: (2012)