The mediating effect of trust in authority on the relationship between tax audit, tax penalty, and e-commerce business enforced tax compliance

• Main Authors: Khamis, Izzie Hadzree, Mastor, Nor Hamimah
• Format: Article
• Language: English
• Published: HRMARS 2023
• Subjects: HB Economic Theory
• Online Access: http://eprints.utm.my/108672/1/NorHamimahMastor2023_TheMediatingEffectofTrustinAuthorityontheRelationship.pdf; http://eprints.utm.my/108672/; http://dx.doi.org/10.6007/IJARBSS/v13-i8/18134

This study aims to examine the mediating effect of trust in authority on the relationship between tax audit, tax penalty and enforced tax compliance among e-Commerce business taxpayers in Malaysia. This study posited tax audit, tax penalty, and trust in authority, as determinants to e-Commerce enfor...