Perception on justice, trust and tax compliance behavior in Malaysia

Research output: Contribution to journalArticle

3 Citations (Scopus)

Abstract

The relationship between justice and trust with tax compliance behavior in Malaysia was studied. Previous studies have acknowledged the perception that justice does have an impact on tax compliance. This study distinguishes justice into procedural justice, distributive justice, and retributive justice. Therefore, this study examined the effect of these three types of justice on tax compliance. Trust also influences the act of tax compliance and it also has a relationship to the element of justice. Perceptions from individual taxpayers were gathered using questionnaires from previous studies. The findings suggest only procedural justice and trust affect tax compliance and procedural justice was positively and significantly correlated to trust. However, trust does not mediate the relationship between justice and compliance. This research will contribute to the tax literature with widened scope on justice in Malaysia.

Original languageEnglish
Pages (from-to)226-232
Number of pages7
JournalKasetsart Journal of Social Sciences
Volume38
Issue number3
DOIs
Publication statusPublished - 1 Sep 2017

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taxes
Malaysia
justice
distributive justice
questionnaire

Keywords

  • distributive justice
  • procedural justice
  • retributive justice
  • tax compliance
  • trust

ASJC Scopus subject areas

  • Social Sciences(all)

Cite this

Perception on justice, trust and tax compliance behavior in Malaysia. / Faizal, Sellywati Mohd; Palil, Mohd Rizal; Maelah, Ruhanita; Ramli, Rosiati.

In: Kasetsart Journal of Social Sciences, Vol. 38, No. 3, 01.09.2017, p. 226-232.

Research output: Contribution to journalArticle

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