Relationship between power, transparency, trust and culture and individual tax compliance in Malaysia / Mohammed Saleh Ali Al-Maghrebi

Mohammed Saleh Ali , Al-Maghrebi (2023) Relationship between power, transparency, trust and culture and individual tax compliance in Malaysia / Mohammed Saleh Ali Al-Maghrebi. PhD thesis, Universiti Malaya.

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Abstract

From ancient times to the present, one of the difficulties facing governments has been how to maximize tax revenue collection and reduce the tax gap between expected revenue and actual revenue in order to fund military expenditures and other ever-increasing societal needs. An integrated tax approach has been developed in an attempt to gain greater tax compliance. The two integrated fundamental approaches are the economic and non-economic (behavioral approach) approaches in examining the factors that affect tax compliance behavior. As a result, in a tax system that relies heavily on compliance behavior, knowing the factors that influence individual taxpayer compliance is critical. Hence, this study seeks to examine the impact of power, trust, transparency, cultural openness, and patriotism accompanied by proposed mediators, on Malaysian individual tax compliance. There is a scarcity of empirical research on tax compliance in Malaysia in relation to the adoption of the integrated tax approach on individual taxpayers, mostly they focus on the behavioral approach. Whereas the main objective of adopting the integrated tax approach is to increase tax compliance. Therefore, in order to improve tax compliance, more studies and empirical evidence that concentrate on the behavior of the taxpayers are required. This study adopts a self-administered technique, data was collected using a drop-off survey questionnaire method among Malaysian individual taxpayers. Findings from this study reveal that Malaysian taxpayers’ compliance behavior is significantly affected by coercive power, trust, transparency, and cultural openness. However, taxpayers’ compliance behavior is affected insignificantly by legitimate power and patriotism. The outcomes of this study would assist Malaysian tax administration and those in other developing countries to enhance tax compliance and create more effective tax policies.

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