tailieunhanh - Perception on justice, trust and tax compliance behavior in Malaysia

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. | Kasetsart Journal of Social Sciences 38 2017 226e232 Contents lists available at ScienceDirect Kasetsart Journal of Social Sciences journal homepage http locate kjss Perception on justice trust and tax compliance behavior in Malaysia Sellywati Mohd Faizal a Mohd Rizal Palil b 1 Ruhanita Maelah b Rosiati Ramli b a Faculty of Management Multimedia University Cyberjaya Malaysia b Faculty of Economics and Management National University of Malaysia Selangor Malaysia a r t i c l e i n f o a b s t r a c t Article history The relationship between justice and trust with tax compliance behavior in Malaysia was Received 14 December 2015 studied. Previous studies have acknowledged the perception that justice does have an Received in revised form 13 June 2016 impact on tax compliance. This study distinguishes justice into procedural justice Accepted 3 October 2016 distributive justice and retributive justice. Therefore this study examined the effect of Available online 26 August 2017 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 in- Keywords dividual taxpayers were gathered using questionnaires from previous studies. The findings distributive justice suggest only procedural justice and trust affect tax compliance and procedural justice was procedural justice positively and significantly correlated to trust. However trust does not mediate the rela- retributive justice tionship between justice and compliance. This research will contribute to the tax literature tax compliance with widened scope on justice in Malaysia. trust 2017 Kasetsart University. Publishing services by Elsevier . This is an open access article under the CC BY-NC-ND license http licenses by-nc-nd . Introduction and criminal tax investigation in high profile cases has been conducted to increase tax compliance. In 2013 588 cases The Malaysian tax .