Governance quality and tax compliance behaviour in East Malaysia

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. 77-89. ISSN 2180-3838

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Abstract

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.

Item Type:	Article
Keyword:	Governance quality , Tax compliance , Taxpayers , East Malaysia
Subjects:	H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Department:	FACULTY > Faculty of Business, Economics and Accounting
Depositing User:	SAFRUDIN BIN DARUN -
Date Deposited:	26 Jul 2022 15:50
Last Modified:	26 Jul 2022 15:50
URI:	https://eprints.ums.edu.my/id/eprint/33539

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