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 qualit...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2021
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| Online Access: | http://journalarticle.ukm.my/16750/ http://journalarticle.ukm.my/16750/1/47792-154762-1-PB.pdf |
| _version_ | 1848814131772129280 |
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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 | UKM Institutional Repository |
| collection | Online Access |
| 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. |
| first_indexed | 2025-11-15T00:29:13Z |
| format | Article |
| id | oai:generic.eprints.org:16750 |
| institution | Universiti Kebangasaan Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T00:29:13Z |
| publishDate | 2021 |
| publisher | Penerbit Universiti Kebangsaan Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | oai:generic.eprints.org:167502021-06-10T01:54:01Z http://journalarticle.ukm.my/16750/ Governance quality and tax compliance behaviour in East Malaysia Mohd Allif Anwar Abu Bakar, Mohd Rizal Palil, Ruhanita Maelah, 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 Universiti Kebangsaan Malaysia 2021 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/16750/1/47792-154762-1-PB.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. 1-14. ISSN 2180-3838 https://ejournal.ukm.my/ajac/issue/view/1393 |
| spellingShingle | 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 |
| url | http://journalarticle.ukm.my/16750/ http://journalarticle.ukm.my/16750/ http://journalarticle.ukm.my/16750/1/47792-154762-1-PB.pdf |