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

Nivakan, Sritharan (2024) Determinants of Corporate Taxpayers’ Behaviour: The Moderating and Mediating Effects of Financial Constraints and Personal Tax Compliance. PhD thesis, Universiti Malaysia Sarawak.

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Abstract

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.

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