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

• Main Authors: Ya’u, Abba, Saad, Natrah, Mas’ud, Abdulsalam
• 格式: Article
• 語言: English
• 出版: Institute for Management and Business Research (IMBRe), Universiti Utara Malaysia 2019
• 主題: HF5601 Accounting
• 在線閱讀: 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

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...