Examining the Moderating Effect of Financial Constraint on Tax Compliance: A Sequential Explanatory Design Study on Malaysian Tax Professionals

• Main Authors: Nivakan, Sritharan, Salawati, Sahari, Sharon, Cheuk Choy Sheung, Ahmad Syubaili, Mohamed
• Format: Article
• Language: English
• Published: Universiti Pendidikan Sultan Idris 2022
• Subjects: H Social Sciences (General); HB Economic Theory; HG Finance; HJ Public Finance
• Online Access: http://ir.unimas.my/id/eprint/40865/3/Examining%20the%20-%20Copy.pdf; http://ir.unimas.my/id/eprint/40865/; https://ejournal.upsi.edu.my/index.php/IBEJ/article/view/7447/4170

The COVID-19 Pandemic has created a new normal across the world regardless of its economic status. The financial condition of individuals as well as corporate sectors had put them in a situation to alter their decision-making in many aspects. This paper is aimed to examine th...