Perception on justice, trust and tax compliance behavior in Malaysia

Authors

  • Sellywati Mohd Faizal Faculty of Management, Multimedia University, Cyberjaya, Malaysia
  • Mohd Rizal Palil Faculty of Economics and Management, National University of Malaysia, Selangor, Malaysia
  • Ruhanita Maelah Faculty of Economics and Management, National University of Malaysia, Selangor, Malaysia
  • Rosiati Ramli Faculty of Economics and Management, National University of Malaysia, Selangor, Malaysia

Keywords:

distributive justice, procedural justice, retributive justice, tax compliance, trust

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.

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Published

26-08-2017

How to Cite

Mohd Faizal, S., Rizal Palil, M., Maelah, R., & Ramli, R. (2017). Perception on justice, trust and tax compliance behavior in Malaysia. Kasetsart Journal of Social Sciences, 38(3), 226–232. Retrieved from https://so04.tci-thaijo.org/index.php/kjss/article/view/242724

Issue

Section

Research articles