The impact of perceptions of tax compliance quality: an exploratory study in Malaysia

• Main Authors: Chong, K-Rine, Ravindran, Ramasamy, Abdul Rashid, Md. Zabid, Amat Sapuan, Dewi
• Format: Book Section
• Language: English
• Published: Perpustakaan Sultan Abdul Samad, Universiti Putra Malaysia 2015
• Online Access: http://psasir.upm.edu.my/id/eprint/51165/1/paper7%20THE%20IMPACT%20OF%20PERCEPTIONS%20OF%20TAX%20COMPLIANCE%20QUALITY%20AN%20EXPLORATORY%20STUDY%20IN%20MALAYSIA.pdf; http://psasir.upm.edu.my/id/eprint/51165/; http://www.epsas.upm.edu.my/upmsage

As the economic factors are insufficient to explain tax compliance behaviour, tax literature evolves to socio-psychological factors. This study extends the “slippery slope framework” to further investigate how perceptions impact on voluntary compliance and enforced compliance. Quota sampling was emp...