Perceived Service Orientation, Economic Factors, Psychological Factors and Tax Compliance: Evidence From Nigerian SMEs

Augustine Ayuba; Natrah Saad; Zaimah Zainol Ariffin

doi:10.32890/mmj2016.20.3

Pengarang

Augustine Ayuba Faculty of Social & Management Science Kaduna State University, Nigeria
Natrah Saad Tunku Puteri Intan Safinaz School of Accountancy Universiti Utara Malaysia, Malaysia
Zaimah Zainol Ariffin Tunku Puteri Intan Safinaz School of Accountancy Universiti Utara Malaysia, Malaysia

DOI:

https://doi.org/10.32890/mmj2016.20.3

Kata kunci:

Nigerian SMEs, economic factors, psychological factors, perceived service orientation, tax compliance

Abstrak

This study examined the influence of economic and , psychological factors, as well as the moderating role of perceived service orientation on the tax compliance of Nigerian SMEs owners / managers. Three hundred and twenty one SME owners /managers participated in the survey. The Partial Least Squares (PLS) path modeling was employed to analyze the data. The results showed that the probability of detection, incentives, and the public governance quality had significant positive effects on tax compliance, while tax complexity had a significant negative effect on tax compliance. On the contrary, the results showed that tax rates and tax knowledge had no significant effect on tax compliance. Furthermore, the findings of the moderating effect revealed that perceived service orientation only moderated tax rates and incentives, while in moderating effect was discovered on the relationship between the probability of detection, tax complexity, tax knowledge and public governance quality. The implications for tax revenue authorities and other policy-makers were also discussed.

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Publisher	UUM PRESS
ISSN	0128-6226
eISSN	2289-6651
Established	1992
DOI	10.32890/mmj
Publishing Frequency	Annually (July)

Perceived Service Orientation, Economic Factors, Psychological Factors and Tax Compliance: Evidence From Nigerian SMEs

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