顺从(心理学)
业务
公共经济学
社会化媒体
经济
心理学
政治学
社会心理学
法学
作者
Mohd Allif Anwar Abu Bakar,Mohd Rizal Palil,Ruhanita Maelah
出处
期刊:Advances in taxation
日期:2023-06-16
卷期号:: 197-217
被引量:1
标识
DOI:10.1108/s1058-749720230000030006
摘要
This study examined social media, tax morale, and tax compliance behaviour. Partial Least Square-Structural Equation Modelling (PLS-SEM) was utilized to investigate the quantitative data gathered from 592 salaried and self-employed taxpayers in East Malaysia, comprising two regions – Sabah and Sarawak. The results showed that social media had no significant effect on tax compliance. There was, however, a significant and negative relationship between social media and tax morale. A significant and positive effect of tax morale on tax compliance was also discovered. The bootstrapping technique indicated that tax morale mediates the association between social media and tax compliance. This research is among the earliest in a developing country to investigate the effect of social media in enhancing tax compliance, thus, contributing to the tax literature with a broader focus.
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