Fairness perceptions and voluntary tax compliance in Nigeria: The moderating role of trust

Fairness perception in Nigeria has been a subject of concern. Further, the study examined the moderating role of trust in explaining voluntary tax compliance in Nigeria. For that purpose, a cross-sectional study was conducted. 249 questionnaires were collected from the 450 questionnaires issued t...

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Main Authors: Ya’u, Abba, Saad, Natrah
Format: Article
Language:English
Published: Othman Yeop Abdullah Graduate School of Business 2019
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Online Access:http://repo.uum.edu.my/28214/1/GBMR%2011%201%202019%2054%2076.pdf
http://repo.uum.edu.my/28214/
http://oyagsb.uum.edu.my/component/content/article/66-gbmr/498-business-model-innovation-as-strategic-renewal-process-a-case-of-china-s-most-innovative-firm-5?Itemid=189
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spelling my.uum.repo.282142021-03-09T00:33:43Z http://repo.uum.edu.my/28214/ Fairness perceptions and voluntary tax compliance in Nigeria: The moderating role of trust Ya’u, Abba Saad, Natrah HJ Public Finance Fairness perception in Nigeria has been a subject of concern. Further, the study examined the moderating role of trust in explaining voluntary tax compliance in Nigeria. For that purpose, a cross-sectional study was conducted. 249 questionnaires were collected from the 450 questionnaires issued to the owners of micro-enterprises in Jigawa State Nigeria. The data was analyzed using SPSS and PLS to answer the research questions. The Partial Least Square (PLS) path modeling was used in examining the relationship between fairness perceptions and voluntary tax compliance, trust and voluntary tax compliance and the moderating role of trust between fairness perception and voluntary tax compliance. Moreover, the results reveal that fairness perceptions have a positive and significant relationship on voluntary tax compliance and trust in authority has significant and positive relationships with voluntary tax compliance. Additionally, trust moderates the relationship between fairness perceptions and voluntary tax compliance. The study has the potential highlight to the Nigerian government on the way to improve voluntary tax compliance among citizens. The study also contributes to the paucity of accounting literature on taxation in Nigeria and also contribute to the existing body of accounting literature as a whole. Othman Yeop Abdullah Graduate School of Business 2019 Article PeerReviewed application/pdf en http://repo.uum.edu.my/28214/1/GBMR%2011%201%202019%2054%2076.pdf Ya’u, Abba and Saad, Natrah (2019) Fairness perceptions and voluntary tax compliance in Nigeria: The moderating role of trust. Global Business Management Review, 11 (1). pp. 54-76. ISSN 2600 - 8416 http://oyagsb.uum.edu.my/component/content/article/66-gbmr/498-business-model-innovation-as-strategic-renewal-process-a-case-of-china-s-most-innovative-firm-5?Itemid=189
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutional Repository
url_provider http://repo.uum.edu.my/
language English
topic HJ Public Finance
spellingShingle HJ Public Finance
Ya’u, Abba
Saad, Natrah
Fairness perceptions and voluntary tax compliance in Nigeria: The moderating role of trust
description Fairness perception in Nigeria has been a subject of concern. Further, the study examined the moderating role of trust in explaining voluntary tax compliance in Nigeria. For that purpose, a cross-sectional study was conducted. 249 questionnaires were collected from the 450 questionnaires issued to the owners of micro-enterprises in Jigawa State Nigeria. The data was analyzed using SPSS and PLS to answer the research questions. The Partial Least Square (PLS) path modeling was used in examining the relationship between fairness perceptions and voluntary tax compliance, trust and voluntary tax compliance and the moderating role of trust between fairness perception and voluntary tax compliance. Moreover, the results reveal that fairness perceptions have a positive and significant relationship on voluntary tax compliance and trust in authority has significant and positive relationships with voluntary tax compliance. Additionally, trust moderates the relationship between fairness perceptions and voluntary tax compliance. The study has the potential highlight to the Nigerian government on the way to improve voluntary tax compliance among citizens. The study also contributes to the paucity of accounting literature on taxation in Nigeria and also contribute to the existing body of accounting literature as a whole.
format Article
author Ya’u, Abba
Saad, Natrah
author_facet Ya’u, Abba
Saad, Natrah
author_sort Ya’u, Abba
title Fairness perceptions and voluntary tax compliance in Nigeria: The moderating role of trust
title_short Fairness perceptions and voluntary tax compliance in Nigeria: The moderating role of trust
title_full Fairness perceptions and voluntary tax compliance in Nigeria: The moderating role of trust
title_fullStr Fairness perceptions and voluntary tax compliance in Nigeria: The moderating role of trust
title_full_unstemmed Fairness perceptions and voluntary tax compliance in Nigeria: The moderating role of trust
title_sort fairness perceptions and voluntary tax compliance in nigeria: the moderating role of trust
publisher Othman Yeop Abdullah Graduate School of Business
publishDate 2019
url http://repo.uum.edu.my/28214/1/GBMR%2011%201%202019%2054%2076.pdf
http://repo.uum.edu.my/28214/
http://oyagsb.uum.edu.my/component/content/article/66-gbmr/498-business-model-innovation-as-strategic-renewal-process-a-case-of-china-s-most-innovative-firm-5?Itemid=189
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score 12.925488