Effect of tax rates, penalty rate, detection probability, cost of compliance, royalty rates, environmental regulations, and petroleum profit tax compliance the moderating role of trust in government: A conceptual framework
The paper presents a theoretical framework on the moderating effect of trust in authority on the relationship between tax rates, penalty, detection probability, cost of compliance, royalty rates, environmental regulations, and petroleum profit tax compliance. The objective of the proposed framework...
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Main Authors: | Ya’u, Abba, Saad, Natrah, Mas’ud, Abdulsalam |
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Format: | Article |
Language: | English |
Published: |
Institute for Management and Business Research (IMBRe), Universiti Utara Malaysia
2019
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Subjects: | |
Online Access: | http://repo.uum.edu.my/27097/1/JBMA%2092%202019%2071%2092.pdf http://repo.uum.edu.my/27097/ http://www.imbre.uum.edu.my/index.php/journal/12-publications/357-effect-of-tax-rates-penalty-rate-detection-probability-cost-of-compliance-royalty-rates-environmental-regulations-and-petroleum-profit-tax-compliance-the-moderating-role-of-trust-in-government-a-conceptual-framework-2 |
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