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Do trust and power moderate each other in relation to tax compliance?


Mas’ud, Abdulsalam and Manaf, Nor Aziah Abd and Saad, Natrah (2014) Do trust and power moderate each other in relation to tax compliance? In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

This paper examines the assumptions of the Slippery Slope Framework using cross-country data; an area which has been neglected since the emergence of the framework in 2008. Several studies in this area have tested the assumption of the framework using primary data collected through survey with students or real taxpayers as subjects. Hence, this study tests these assumptions using statistical data generated from an institutional database. The empirical result from our sample indicates that trust in and power of authorities strongly interacts in explaining tax compliance.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666 Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords: Trust; power; tax; compliance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Prof. Madya Dr. Nor Aziah Abd Manaf
Date Deposited: 08 Mar 2015 08:17
Last Modified: 18 Apr 2016 02:33
URI: http://repo.uum.edu.my/id/eprint/13357

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