The impact of perceptions of tax compliance quality: an exploratory study in Malaysia
As the economic factors are insufficient to explain tax compliance behaviour, tax literature evolves to socio-psychological factors. This study extends the “slippery slope framework” to further investigate how perceptions impact on voluntary compliance and enforced compliance. Quota sampling was emp...
| Main Authors: | , , , |
|---|---|
| Format: | Book Section |
| Language: | English |
| Published: |
Perpustakaan Sultan Abdul Samad, Universiti Putra Malaysia
2015
|
| Online Access: | http://psasir.upm.edu.my/id/eprint/51165/ http://psasir.upm.edu.my/id/eprint/51165/1/paper7%20THE%20IMPACT%20OF%20PERCEPTIONS%20OF%20TAX%20COMPLIANCE%20QUALITY%20AN%20EXPLORATORY%20STUDY%20IN%20MALAYSIA.pdf |
| _version_ | 1848851758350073856 |
|---|---|
| author | Chong, K-Rine Ravindran, Ramasamy Abdul Rashid, Md. Zabid Amat Sapuan, Dewi |
| author_facet | Chong, K-Rine Ravindran, Ramasamy Abdul Rashid, Md. Zabid Amat Sapuan, Dewi |
| author_sort | Chong, K-Rine |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | As the economic factors are insufficient to explain tax compliance behaviour, tax literature evolves to socio-psychological factors. This study extends the “slippery slope framework” to further investigate how perceptions impact on voluntary compliance and enforced compliance. Quota sampling was employed with 340 usable responses
from the self-employed group, employed group and student group in Malaysia. SEM Amos was conducted for hypotheses testing in addition to model fit assessment. The findings indicate that perceptions of power of authorities and trust in government enhance both dimensions of compliance quality, whereas trust in tax authorities merely increases enforced compliance. Besides that, conditional cooperation reduces voluntary compliance, while tax awareness enhances voluntary compliance. This paper tested the framework in an Asian context and more importantly, it contributes
to the literature by exploring the impact of different dimensions of trust and morale on compliance. Furthermore, findings and inferences would help the policy makers to
adapt appropriate strategies to optimize tax revenue. |
| first_indexed | 2025-11-15T10:27:16Z |
| format | Book Section |
| id | upm-51165 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T10:27:16Z |
| publishDate | 2015 |
| publisher | Perpustakaan Sultan Abdul Samad, Universiti Putra Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-511652017-03-03T04:09:12Z http://psasir.upm.edu.my/id/eprint/51165/ The impact of perceptions of tax compliance quality: an exploratory study in Malaysia Chong, K-Rine Ravindran, Ramasamy Abdul Rashid, Md. Zabid Amat Sapuan, Dewi As the economic factors are insufficient to explain tax compliance behaviour, tax literature evolves to socio-psychological factors. This study extends the “slippery slope framework” to further investigate how perceptions impact on voluntary compliance and enforced compliance. Quota sampling was employed with 340 usable responses from the self-employed group, employed group and student group in Malaysia. SEM Amos was conducted for hypotheses testing in addition to model fit assessment. The findings indicate that perceptions of power of authorities and trust in government enhance both dimensions of compliance quality, whereas trust in tax authorities merely increases enforced compliance. Besides that, conditional cooperation reduces voluntary compliance, while tax awareness enhances voluntary compliance. This paper tested the framework in an Asian context and more importantly, it contributes to the literature by exploring the impact of different dimensions of trust and morale on compliance. Furthermore, findings and inferences would help the policy makers to adapt appropriate strategies to optimize tax revenue. Perpustakaan Sultan Abdul Samad, Universiti Putra Malaysia 2015 Book Section PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/51165/1/paper7%20THE%20IMPACT%20OF%20PERCEPTIONS%20OF%20TAX%20COMPLIANCE%20QUALITY%20AN%20EXPLORATORY%20STUDY%20IN%20MALAYSIA.pdf Chong, K-Rine and Ravindran, Ramasamy and Abdul Rashid, Md. Zabid and Amat Sapuan, Dewi (2015) The impact of perceptions of tax compliance quality: an exploratory study in Malaysia. In: UPM - SAGE Publications Young Writer's Award 2015 Papers. Perpustakaan Sultan Abdul Samad, Universiti Putra Malaysia, Serdang, Selangor, pp. 105-126. ISBN ; EISBN: 9789673446414 http://www.epsas.upm.edu.my/upmsage |
| spellingShingle | Chong, K-Rine Ravindran, Ramasamy Abdul Rashid, Md. Zabid Amat Sapuan, Dewi The impact of perceptions of tax compliance quality: an exploratory study in Malaysia |
| title | The impact of perceptions of tax compliance quality: an exploratory study in Malaysia |
| title_full | The impact of perceptions of tax compliance quality: an exploratory study in Malaysia |
| title_fullStr | The impact of perceptions of tax compliance quality: an exploratory study in Malaysia |
| title_full_unstemmed | The impact of perceptions of tax compliance quality: an exploratory study in Malaysia |
| title_short | The impact of perceptions of tax compliance quality: an exploratory study in Malaysia |
| title_sort | impact of perceptions of tax compliance quality: an exploratory study in malaysia |
| url | http://psasir.upm.edu.my/id/eprint/51165/ http://psasir.upm.edu.my/id/eprint/51165/ http://psasir.upm.edu.my/id/eprint/51165/1/paper7%20THE%20IMPACT%20OF%20PERCEPTIONS%20OF%20TAX%20COMPLIANCE%20QUALITY%20AN%20EXPLORATORY%20STUDY%20IN%20MALAYSIA.pdf |