Determinants of Corporate Taxpayers’ Behaviour: The Moderating and Mediating Effects of Financial Constraints and Personal Tax Compliance

In contemporary Malaysia, the growing tax gap presents a significant challenge to the integrity of the national revenue system. This study explores the complex factors that contribute to corporate taxpayers' compliance behaviour, specifically focusing on Malaysian in-house tax compliance decisi...

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Main Author:	Nivakan, Sritharan
Format:	Thesis
Language:	English English English
Published:	2024
Subjects:	H Social Sciences (General) HF Commerce HG Finance HJ Public Finance
Online Access:	http://ir.unimas.my/id/eprint/45378/3/DSVA_Nivakan%20Sritharan.pdf http://ir.unimas.my/id/eprint/45378/4/PhD%20Thesis_Nivakan%20-24%20pages.pdf http://ir.unimas.my/id/eprint/45378/5/PhD%20Thesis_Nivakan.ftext.pdf
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id	my-unimas-ir.45378
record_format	uketd_dc
institution	Universiti Malaysia Sarawak
collection	UNIMAS Institutional Repository
language	English English English
topic	H Social Sciences (General) HF Commerce HG Finance HJ Public Finance
spellingShingle	H Social Sciences (General) HF Commerce HG Finance HJ Public Finance Nivakan, Sritharan Determinants of Corporate Taxpayers’ Behaviour: The Moderating and Mediating Effects of Financial Constraints and Personal Tax Compliance
description	In contemporary Malaysia, the growing tax gap presents a significant challenge to the integrity of the national revenue system. This study explores the complex factors that contribute to corporate taxpayers' compliance behaviour, specifically focusing on Malaysian in-house tax compliance decision-makers. The research aims to address the urgent issue of increasing tax gaps within the Malaysian revenue system caused by non-compliance among taxpayers. Grounded in Kelman's Social Influencing Theory, this investigation explores the complex relationship between personal tax compliance behaviour and its influence on corporate tax compliance decisions. By conducting empirical tests to examine the hypothesis that personal tax compliance behaviour serves as a mediator for corporate tax compliance decisions, this study provides insights into the various factors that shape taxpayers' adherence to regulatory frameworks. Through rigorous data collection from 392 Malaysian in-house tax compliance decision-makers via a comprehensive survey questionnaire supplemented by interviews with 8 tax experts, this research employs sophisticated analytical techniques including Path Analysis using SmartPLS. The findings illuminate the intricate relationship between personal tax compliance behaviour and corporate tax compliance decisions. This research underscores the significance of understanding the underlying psychological and social influences that shape taxpayers' compliance behaviours. By clarifying the role of Kelman's Social Influencing Theory in mediating corporate tax compliance decisions, this study contributes to the advancement of theoretical research on tax compliance and offers practical insights for policymakers and tax authorities. By identifying the crucial factors and mechanisms that influence compliance decisions, this research provides valuable insights aimed at reducing the growing tax gap and strengthening the integrity of the Malaysian tax revenue system.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Nivakan, Sritharan
author_facet	Nivakan, Sritharan
author_sort	Nivakan, Sritharan
title	Determinants of Corporate Taxpayers’ Behaviour: The Moderating and Mediating Effects of Financial Constraints and Personal Tax Compliance
title_short	Determinants of Corporate Taxpayers’ Behaviour: The Moderating and Mediating Effects of Financial Constraints and Personal Tax Compliance
title_full	Determinants of Corporate Taxpayers’ Behaviour: The Moderating and Mediating Effects of Financial Constraints and Personal Tax Compliance
title_fullStr	Determinants of Corporate Taxpayers’ Behaviour: The Moderating and Mediating Effects of Financial Constraints and Personal Tax Compliance
title_full_unstemmed	Determinants of Corporate Taxpayers’ Behaviour: The Moderating and Mediating Effects of Financial Constraints and Personal Tax Compliance
title_sort	determinants of corporate taxpayers’ behaviour: the moderating and mediating effects of financial constraints and personal tax compliance
granting_institution	Universiti Malaysia Sarawak
granting_department	Faculty of Economics and Business
publishDate	2024
url	http://ir.unimas.my/id/eprint/45378/3/DSVA_Nivakan%20Sritharan.pdf http://ir.unimas.my/id/eprint/45378/4/PhD%20Thesis_Nivakan%20-24%20pages.pdf http://ir.unimas.my/id/eprint/45378/5/PhD%20Thesis_Nivakan.ftext.pdf
_version_	1811771573802106880
spelling	my-unimas-ir.453782024-07-29T03:54:01Z Determinants of Corporate Taxpayers’ Behaviour: The Moderating and Mediating Effects of Financial Constraints and Personal Tax Compliance 2024 Nivakan, Sritharan H Social Sciences (General) HF Commerce HG Finance HJ Public Finance In contemporary Malaysia, the growing tax gap presents a significant challenge to the integrity of the national revenue system. This study explores the complex factors that contribute to corporate taxpayers' compliance behaviour, specifically focusing on Malaysian in-house tax compliance decision-makers. The research aims to address the urgent issue of increasing tax gaps within the Malaysian revenue system caused by non-compliance among taxpayers. Grounded in Kelman's Social Influencing Theory, this investigation explores the complex relationship between personal tax compliance behaviour and its influence on corporate tax compliance decisions. By conducting empirical tests to examine the hypothesis that personal tax compliance behaviour serves as a mediator for corporate tax compliance decisions, this study provides insights into the various factors that shape taxpayers' adherence to regulatory frameworks. Through rigorous data collection from 392 Malaysian in-house tax compliance decision-makers via a comprehensive survey questionnaire supplemented by interviews with 8 tax experts, this research employs sophisticated analytical techniques including Path Analysis using SmartPLS. The findings illuminate the intricate relationship between personal tax compliance behaviour and corporate tax compliance decisions. This research underscores the significance of understanding the underlying psychological and social influences that shape taxpayers' compliance behaviours. By clarifying the role of Kelman's Social Influencing Theory in mediating corporate tax compliance decisions, this study contributes to the advancement of theoretical research on tax compliance and offers practical insights for policymakers and tax authorities. By identifying the crucial factors and mechanisms that influence compliance decisions, this research provides valuable insights aimed at reducing the growing tax gap and strengthening the integrity of the Malaysian tax revenue system. Universiti Malaysia Sarawak 2024 Thesis http://ir.unimas.my/id/eprint/45378/ http://ir.unimas.my/id/eprint/45378/3/DSVA_Nivakan%20Sritharan.pdf text en staffonly http://ir.unimas.my/id/eprint/45378/4/PhD%20Thesis_Nivakan%20-24%20pages.pdf text en public http://ir.unimas.my/id/eprint/45378/5/PhD%20Thesis_Nivakan.ftext.pdf text en validuser phd doctoral Universiti Malaysia Sarawak Faculty of Economics and Business Abdul, M. (2001). 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