The Mediating Effect of Ethical Perception on the Relationship between Tax Service and Tax Compliance Behavior Using Baron and Kenny and Bootstrapping Method

• Main Authors: Tan, Swee Kiow, Mohd Salleh, Mohd Fuad, Md Kassim, Aza Azlina, Taib, Che Azlan
• Format: Article
• Language: English
• Published: UUM Press 2019
• Subjects: HF5601 Accounting
• Online Access: https://repo.uum.edu.my/id/eprint/30018/1/JBMA%2009%2002%202019%2041-49.pdf; https://doi.org/10.32890/jbma2019.9.2.8724; https://repo.uum.edu.my/id/eprint/30018/; https://e-journal.uum.edu.my/index.php/jbma/article/view/8724; https://doi.org/10.32890/jbma2019.9.2.8724

The main purpose of this study is to examine the mediating and indirect effects of ethical perception in tax service on tax compliance behaviour. The study used cross-sectional survey design to collect primary data from individual taxpayers in the southern region of Peninsular Malaysia. Data was ana...