Power of Tax Authorities, Tax Morale , and Tax Compliance:A Mediation Analysis in East Malaysia

• Main Authors: Mohd Allif Anwar Abu Bakar, Mohd Rizal Palil, Ruhanita Maelah, Mohd Helmi Ali
• Format: Article
• Language: English; English
• Published: Universiti malaya 2022
• Subjects: HJ2240-5908 Revenue. Taxation. Internal revenue; K1-7720 Law in general. Comparative and uniform law. Jurisprudence
• Online Access: https://eprints.ums.edu.my/id/eprint/35486/1/ABSTRACT.pdf; https://eprints.ums.edu.my/id/eprint/35486/2/FULL%20TEXT.pdf; https://eprints.ums.edu.my/id/eprint/35486/; https://ajba.um.edu.my/index.php/AJBA/article/view/41025; https://doi.org/10.22452/ajba.vol15no2.10; https://doi.org/10.22452/ajba.vol15no2.10

Manuscript type: Research paperResearch aims: This paper aims to scrutinise the association between the power-based model (power of tax authorities) and sociopsychological factors (tax morale) in the theoretical framework of the tax compliance modelDesign/Methodology/Approach: A survey was completed...