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...

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Main Authors:	Sellywati Mohd Faizal, Mohd Rizal Palil, Ruhanita Maelah, Rosiati Ramli
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2017
Online Access:	http://journalarticle.ukm.my/11968/ http://journalarticle.ukm.my/11968/ http://journalarticle.ukm.my/11968/1/16023-62489-1-PB.pdf

id	ukm-11968
recordtype	eprints
spelling	ukm-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
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Kebangasaan Malaysia
building	UKM Institutional Repository
collection	Online Access
language	English
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.
format	Article
author	Sellywati Mohd Faizal, Mohd Rizal Palil, Ruhanita Maelah, Rosiati Ramli,
spellingShingle	Sellywati Mohd Faizal, Mohd Rizal Palil, Ruhanita Maelah, Rosiati Ramli, Power and trust as factors influencing tax compliance behavior in Malaysia
author_facet	Sellywati Mohd Faizal, Mohd Rizal Palil, Ruhanita Maelah, Rosiati Ramli,
author_sort	Sellywati Mohd Faizal,
title	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_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_sort	power and trust as factors influencing tax compliance behavior in malaysia
publisher	Penerbit Universiti Kebangsaan Malaysia
publishDate	2017
url	http://journalarticle.ukm.my/11968/ http://journalarticle.ukm.my/11968/ http://journalarticle.ukm.my/11968/1/16023-62489-1-PB.pdf
first_indexed	2023-09-18T20:01:33Z
last_indexed	2023-09-18T20:01:33Z
_version_	1777406882485370880

Power and trust as factors influencing tax compliance behavior in Malaysia

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