Tan, Swee Kiow and Mohd Salleh, Mohd Fuad and Md Kassim, Aza Azlina and Taib, Che Azlan (2019) The Mediating Effect of Ethical Perception on the Relationship between Tax Service and Tax Compliance Behavior Using Baron and Kenny and Bootstrapping Method. Journal of Business Management and Accounting (JBMA), 9 (2). pp. 41-49. ISSN 2231-9298 (e2636-9249)

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Abstract

The main purpose of this study is to examine the mediating and indirect effects of ethical perception in tax service on tax compliance behaviour. The study used cross-sectional survey design to collect primary data from individual taxpayers in the southern region of Peninsular Malaysia. Data was analysed with Statistical Package for the Social Science (SPSS). Results indicate that partial mediation was supported by adopting Baron and Kenny method. However, there is almost no mediation by using bootstrapping method. It showed that ethical perception of individual taxpayers differ across individuals and these differences matter in significant ways particularly in their tax compliance decisions. Therefore, IRB should provide better tax service to individual taxpayers in order to enhance their tax ethics and compliance. This may increase tax revenue and reduce the budget deficit without raising tax rates. This research results provide valuable information for the IRB and it is useful for tax policy development.

Item Type:	Article
Uncontrolled Keywords:	Ethical perception, tax service, tax compliance behaviour, mediator, Baron and Kenny, bootstrapping
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Institute for Management and Business Research (IMBRe)
Depositing User:	Mrs Nurin Jazlina Hamid
Date Deposited:	28 Nov 2023 10:55
Last Modified:	28 Nov 2023 10:55
URI:	https://repo.uum.edu.my/id/eprint/30018

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