The Mediating Effect of Tax Fairness on the Relationship Between Knowledge, Complexity and Voluntary Tax Compliance

The Mediating Effect of Tax Fairness on the Relationship Between Knowledge, Complexity and Voluntary Tax Compliance

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This study aims to examine the mediating role of tax fairness on the relationship between tax knowledge, tax complexity, and voluntary tax compliance. Based on 200 samples of taxpayers, it is found that tax knowledge increases tax fairness perceptions, which, consequently, increases tax compliance b...

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Bibliographic Details
Main Authors: Anna Azriati Che Azmi, Suria Zainuddin, Mohd Zulkhairi Mustapha, Yusni Nawi
Format: Article
Language:English
Published: Universiti Malaya 2016-12-01
Series:Asian Journal of Accounting Perspectives
Subjects:
tax compliance
knowledge
fairness
complexity
Online Access:https://ajap.um.edu.my/article/view/5897

Internet

https://ajap.um.edu.my/article/view/5897

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