Governance quality and tax compliance behaviour in East Malaysia

• Main Authors: Mohd Allif Anwar Abu Bakar, Mohd Rizal Palil, Ruhanita Maelah
• Format: Article
• Language: English; English
• Published: Penerbit UKM 2021
• Subjects: HJ2240-5908 Revenue. Taxation. Internal revenue
• Online Access: https://eprints.ums.edu.my/id/eprint/33539/1/Governance%20quality%20and%20tax%20compliance%20behaviour%20in%20East%20Malaysia.pdf; https://eprints.ums.edu.my/id/eprint/33539/2/Governance%20quality%20and%20tax%20compliance%20behaviour%20in%20East%20Malaysia%20_ABSTRACT.pdf; https://eprints.ums.edu.my/id/eprint/33539/; https://ejournal.ukm.my/ajac/article/view/47792; https://doi.org/10.17576/AJAG-2021-15-07

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 we...