Fairness perceptions and income tax voluntary compliance among owners of micro enterprises in Jigawa State, Nigeria : the moderating role of trust

Fairness perceptions and income tax voluntary compliance among owners of micro enterprises in Jigawa State, Nigeria : the moderating role of trust

Taxation represents a very important source of revenue for the government of any nation for economic growth and is being looked upon as a panacea to the myriad of societal needs. Hence, this study examines the fairness perceptions in Jigawa State and their effects on voluntary tax compliance. Furthe...

Full description

Saved in:
Bibliographic Details
Main Author: Ya'u, Abba
Format: Thesis
Language:eng
eng
eng
Published: 2017
Subjects:
HJ4771.6 Income Tax
Tax Returns.
Online Access:https://etd.uum.edu.my/7303/1/s819873_01.pdf
https://etd.uum.edu.my/7303/2/s819873_02.pdf
https://etd.uum.edu.my/7303/3/819873_depositpermission.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
id my-uum-etd.7303
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
eng
advisor Saad, Natrah
topic HJ4771.6 Income Tax
Tax Returns.
spellingShingle HJ4771.6 Income Tax
Tax Returns.
Ya'u, Abba
Fairness perceptions and income tax voluntary compliance among owners of micro enterprises in Jigawa State, Nigeria : the moderating role of trust
description Taxation represents a very important source of revenue for the government of any nation for economic growth and is being looked upon as a panacea to the myriad of societal needs. Hence, this study examines the fairness perceptions in Jigawa State and their effects on voluntary tax compliance. Further, the study examined the moderating role of trust in explaining voluntary tax compliance in Jigawa State. For that purpose, a cross sectional study was conducted. 249 questionnaires were collected from the 450 questionnaires issued in Jigawa State. The data was analyzed using SPSS and PLS to answer the research questions. In particular, factor analysis was conducted to determine the type of fairness dimensions in Jigawa State after the amendment of the Personal Income Tax Act 2011. The Partial Least Square (PLS) path modeling was used in examining the relationship between fairness perceptions and voluntary tax compliance and the moderating role of trust. Findings from the factor analysis reveal that there are four dimensions of fairness perceptions in Jigawa State. The dimensions are exchange fairness, horizontal fairness, personal fairness and vertical fairness. Moreover, the results reveal that fairness perceptions and trust in authority have significant and positive relationships with voluntary tax compliance. Additionally, trust moderates the relationship between fairness perceptions and voluntary tax compliance. Based on these findings, the contributions, implications and the limitations of the study were discussed.
format Thesis
qualification_name masters
qualification_level Master's degree
author Ya'u, Abba
author_facet Ya'u, Abba
author_sort Ya'u, Abba
title Fairness perceptions and income tax voluntary compliance among owners of micro enterprises in Jigawa State, Nigeria : the moderating role of trust
title_short Fairness perceptions and income tax voluntary compliance among owners of micro enterprises in Jigawa State, Nigeria : the moderating role of trust
title_full Fairness perceptions and income tax voluntary compliance among owners of micro enterprises in Jigawa State, Nigeria : the moderating role of trust
title_fullStr Fairness perceptions and income tax voluntary compliance among owners of micro enterprises in Jigawa State, Nigeria : the moderating role of trust
title_full_unstemmed Fairness perceptions and income tax voluntary compliance among owners of micro enterprises in Jigawa State, Nigeria : the moderating role of trust
title_sort fairness perceptions and income tax voluntary compliance among owners of micro enterprises in jigawa state, nigeria : the moderating role of trust
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2017
url https://etd.uum.edu.my/7303/1/s819873_01.pdf
https://etd.uum.edu.my/7303/2/s819873_02.pdf
https://etd.uum.edu.my/7303/3/819873_depositpermission.pdf
_version_ 1747828192676151296
spelling my-uum-etd.73032021-08-18T08:30:43Z Fairness perceptions and income tax voluntary compliance among owners of micro enterprises in Jigawa State, Nigeria : the moderating role of trust 2017 Ya'u, Abba Saad, Natrah Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ4771.6 Income Tax. Tax Returns. Taxation represents a very important source of revenue for the government of any nation for economic growth and is being looked upon as a panacea to the myriad of societal needs. Hence, this study examines the fairness perceptions in Jigawa State and their effects on voluntary tax compliance. Further, the study examined the moderating role of trust in explaining voluntary tax compliance in Jigawa State. For that purpose, a cross sectional study was conducted. 249 questionnaires were collected from the 450 questionnaires issued in Jigawa State. The data was analyzed using SPSS and PLS to answer the research questions. In particular, factor analysis was conducted to determine the type of fairness dimensions in Jigawa State after the amendment of the Personal Income Tax Act 2011. The Partial Least Square (PLS) path modeling was used in examining the relationship between fairness perceptions and voluntary tax compliance and the moderating role of trust. Findings from the factor analysis reveal that there are four dimensions of fairness perceptions in Jigawa State. The dimensions are exchange fairness, horizontal fairness, personal fairness and vertical fairness. Moreover, the results reveal that fairness perceptions and trust in authority have significant and positive relationships with voluntary tax compliance. Additionally, trust moderates the relationship between fairness perceptions and voluntary tax compliance. Based on these findings, the contributions, implications and the limitations of the study were discussed. 2017 Thesis https://etd.uum.edu.my/7303/ https://etd.uum.edu.my/7303/1/s819873_01.pdf text eng public https://etd.uum.edu.my/7303/2/s819873_02.pdf text eng public https://etd.uum.edu.my/7303/3/819873_depositpermission.pdf text eng public masters masters Universiti Utara Malaysia Adams, J. S., & Freedman, S. (1976). Equity theory revisited: Comments and annotated bibliography. Advances in experimental social psychology, 9, 43-90. Aggarwal, C. C., & Yu, P. S. (2001). Outlier detection for high dimensional data. Paper presented at the ACM Sigmod Record. Ajzen, I. (1993). Attitude theory and the attitude-behavior relation. New directions in attitude measurement, 41-57. Akenbor, C. O., & Arugu, L. O. (2014). State government taxation: empirical evidence from Nigeria. The Business & Management Review, 4(3), 63. Akintoye, I. R. (2013). The effect of tax Compliance on Economic Growth and Development in Nigeria. Retrieved from http://www.bjournal.co.uk/payers/BJASS-11-2/ BJASS 11-02 Alabede, J. O., Ariffin, Z. B. Z., & Idris, K. M. (2012). Noncompliance Opportunities and Tax Compliance Behavior in Nigeria: The Moderating Effect of Taxpayers' Financial Condition and Risk Preference. Journal of Modern Accounting and Auditing, 8(4), 445. Alabede, J. O., Ariffin, Z. Z., & Idris, K. M. (2011). Individual taxpayers' attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference. Journal of Accounting and Taxation, 3(3), 91. Alemika, E. (2004). Corruption, governance performance and political trust in Nigeria. Altman, D., Burton, N., Cuthill, I., Festing, M., Hutton, J., & Playle, L. (2006). Why do a pilot study. National Centre for Replacement, Refinement and Reduction of Animal in Research, 1-2. Altman, D., Burton, N., Cuthill, I., Festing, M., Hutton, J., & Playle, L. (2006). Why do a pilot study. National Centre for Replacement, Refinement and Reduction of Animal in Research, 1-2. Ambrecht and Association and Ambrecht: Increasing Taxpayers Compliance: A discussion of the Negligence Penalty. Paper presented to the ways and Means Committee of U.S. House of Representatives in May 1998, WashingtonD.c (Online) available www.taxlawsb.com/resources/estates/wash.htm Angahar, A. P., & Sani, I. A. (2012). Personal Income tax Administration in Nigeria: Challenges and Prospects for increased revenue generation. Journal of Economic Research, 1(1–11). Ariwodola, J. A. (2000). Personal Taxation in Nigeria (4th ed.). Lagos: JAA Nigeria Ltd. Asabor, M. (2012). Personal Income Tax Amendment Act and its effects on Tax payers. Atawodi, O. W., & Ojeka, S. A. (2012). Factors that affect tax compliance among small and medium enterprises (SMEs) in North Central Nigeria. International Journal of Business and Management, 7(12), 87. Audi, R. (1999). The Cambridge dictionary of philosophy. Awais, M.B., Chee, H.H., & Veera, K.S. (2012). A Guide to Beginners: Data Analysis using SPSS and AMOS. Pearson Malaysia Sdn Bhd. Malaysia: Pearson. Azmi, A. A. C., & Perumal, K. A. (2008). Tax fairness dimensions in an Asian context: The Malaysian perspective. International Review of Business Research Papers, 4(5), 11-19. Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of personality and social psychology, 51(6), 1173. Bartholomew, D. J., Steele, F., Galbraith, J., & Moustaki, I. (2008). Analysis of multivariate social science data. CRC press. Becker, J. M., Klein, K., & Wetzels, M. (2012). Hierarchical latent variable models in PLS-SEM: guidelines for using reflective-formative type models. Long Range Planning, 45(5), 359-394. Belay, S. A., & Viswanadham, P. (2013) Tax Fairness Perceptions and Compliance Behavior: Evidence from the Metropolitan Cities of the Amhara Regional State of Ethiopia. Benk, S., Budak, T., & Cakmak, A. F. (2012). Tax Professionals' Perceptions of Tax Fairness: Survey Evidence In Turkey. International Journal of Business and Social Science, 3(2). Blumberg, B., Cooper, D., & Schindler, P. (2008). Business research methods: second european edition, 2nd European ed edn. Maidenhead: McGraw-Hill Higher Education. Blumenthal, M., & Slemrod, J. (1992). The compliance cost of the US individual income tax system: A second look after tax reform. National Tax Journal, 45(2), 185-202. Bobek, D. D. (1997). Tax fairness: How do individuals judge fairness and what effect does it have on their behavior. Bodea, C., & LeBas, A. (2016). The origins of voluntary compliance: attitudes toward taxation in urban Nigeria. British Journal of Political Science, 46(01), 215-238. Bornman, M. (2014). Principles for Understanding, Encouraging, and Rewarding Voluntary Tax Compliance. Bornman, M. (2015). Principles for understanding, encouraging, and rewarding voluntary tax compliance (Doctoral dissertation). Braithwaite, J. (2002). Restorative justice & responsive regulation. Oxford University Press on Demand. Braithwaite, V. (2003). Dancing with tax authorities: Motivational postures and non- compliant actions. Taxing democracy, 15-39. Brown, R. E., & Mazur, M. J. (2003). IRS's comprehensive approach to compliance measurement. National Tax Journal, 689-700. Cassel, C., Hackl, P., & Westlund, A. H. (1999). Robustness of partial least-squares method for estimating latent variable quality structures. Journal of Applied Statistics, 26(4), 435-446. Central Intelligence Agency (Ed.). (2015). The World Factbook 2014-15. Government Printing Office. Chernick, H. (2005). On the determinants of subnational tax progressivity in the US. National Tax Journal, 93-112. Chin, W. W. (1998). Issues and opinion on structural equation modeling. Management Information Systems Quarterly, 22(1), 7-15. Chin, W. W., Marcolin, B. L., & Newsted, P. R. (2003). A partial least squares latent variable modeling approach for measuring interaction effects: Results from a Monte Carlo simulation study and an electronic-mail emotion/adoption study. Information systems research, 14(2), 189-217. Christensen, J., & Murphy, R. (2004). The social irresponsibility of corporate tax avoidance: Taking CSR to the bottom line. Development, 47(3), 37-44. CITN, C. (2002). Nigerian tax guide and statutes. Chartered Institute of Taxation of Nigeria, Lagos. Cobham, A. (2005). Tax evasion, tax avoidance and development finance. Queen Cohen, J. (1988). Statistical power analysis for the behavioral sciences (2nd ed.). Hillsdale: NJ: Lawrence Erlbaum Associates. Committee Of Experts On The Evaluation Of Anti-Money Laundering Measures And The Financing Of Terrorism (2014, August ,08). Procedures related to the implementation of voluntary tax compliance programmes and AML/CFT requirements by countries and territories evaluated by MONEYVAL. Retrieved from: https://www.coe.int/.../moneyval/.../ MONEYVAL(2014)45_VTC%20procedures%20 Creswell, J. W. (2009). Editorial: Mapping the field of mixed methods research. Journal of Mixed Methods Research, 3(2), 95-108. Cropanzano, R., Rupp, D. E., Mohler, C. J., & Schminke, M. (2001). Three Roads to Organizational Justice. Dictionary, B. (2016). com." Capacity Building.". Dike, V. E. (2005). Corruption in Nigeria: A new paradigm for effective control. Africa economic analysis, 24(08), 1-22. Duarte, P. A. O., & Raposo, M. L. B. (2010). A PLS model to study brand preference: An application to the mobile phone market Handbook of partial least squares (pp. 449-485). New York: Springer. Eagly, A. H., & Chaiken, S. (1993). The psychology of attitudes. Harcourt Brace Jovanovich College Publishers. Eberl, D. (2003). Vertrauen und Management. Stuttgart: Schaeffer–Poeschel educational Books (Nigeria) Limited. Eisenhart, M. (1991). Conceptual Frameworks for Research Circa 1991: Ideas from a Cultural Anthropologist; Implications for Mathematics Education Rese. Elizabeth House, Série documents de travail, 129 Eragbhe, E., & Modugu, K. P. (2014). Tax Compliance Costs of Small and Medium Scale Enterprises in Nigeria. International Journal of Accounting and Taxation Vol, 2, 63-87. Etuk, R. U., Etuk, G. R., & Michael, B. (2014). Small and medium scale enterprises (SMEs) and Nigeria’s economic development. Mediterranean Journal of Social Sciences, 5(7), 656. Faizal, S. M., & Palil, M. R. (2015). Study on Fairness and Individual Tax Compliance in Malaysia: Preliminary Findings. International Journal of Business, Economics and Law, 8(1), 74-79. Faizal, S. M., & Palil, M. R. (2015). Study on Fairness And Individual Tax Compliance In Malaysia: Preliminary Findings. International Journal of Business, Economics And Law, 8(1), 74-79. Feld, L. P., & Frey, B. S. (2002). Trust breeds trust: How tax payers are treated. Economics of Governance, 3(2), 87-99. Feld, L. P., & Tyran, J. R. (2002). Tax evasion and voting: An experimental analysis. Kyklos, 55(2), 197-221. Feld, L. P., Frey, B. S., & Torgler, B. (2006). Rewarding honest taxpayers? Evidence on the impact of rewards from field experiments. Center for Research in Economics, Management and the Arts (CREMA) Working Paper, 16. Feld, L., & Frey, B. (2005). Illegal, immoral, fattening or what?: How deterrence and responsive regulation shape tax morale. In C. Bajada & F. Schneider (Eds.), Size. causes, and consequences of underground economy. An international perspective (pp. 16–37). Aldershot: Ashgate. Field, A. (2005). Factor analysis using SPSS. Retrieved March, 17, 2009. Field, H. I., Fenyo, D., & Beavis, R. C. (2002). RADARS, a bioinformatics solution that automates proteome mass spectral analysis, optimises protein identification, and archives data in a relational database. Proteomics, 2(1), 36. Fischer, C. M., Wartick, M., & Mark, M. M. (1992). Detection probability and taxpayer compliance: A review of the literature. Journal of Accounting Literature, 11(1), 1–46. Fjeldstad, O. H. (2004). What's trust got to do with it? Non-payment of service charges in local authorities in outh Africa. The Journal of Modern African Studies, 42(04), 539-562. Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18(1), 39-50. Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18(1), 39-50. Frey, B. S., & Torgler, B. (2007). Tax morale and conditional cooperation. Journal of Comparative Economics, 35(1), 136-159. Gerbing, M.D. 1988, ‘An empirical study of taxpayer perceptions of fairness’, Unpublished PhD Thesis, University of Texas. Ghasemi, A., & Zahediasl, S. (2012). Normality tests for statistical analysis: a guide for non-statisticians. International journal of endocrinology and metabolism, 10(2), 486-489. Gilligan, G., & Richardson, G. (2005). Perceptions of tax fairness and tax compliance in Australia and Hong Kong-a preliminary study. Journal of financial crime, 12(4), 331-343. Guerrero, L. K., La Valley, A. G., & Farinelli, L. (2008). The experience and expression of anger, guilt, and sadness in marriage: An equity theory explanation. Journal of Social and Personal Relationships, 25(5), 699-724. Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM). Sage Publications. Hair Jr, J., Sarstedt, M., Hopkins, L., & G. Kuppelwieser, V. (2014). Partial least squares structural equation modeling (PLS-SEM) An emerging tool in business research. European Business Review, 26(2), 106-121. Hair, J. F., Black, W., Babin. B.J., & Anderson, R. (2010). Multivariate Data Analysis. Upper Saddle River, NJ: Pearson Prentice Hall. Hair, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2013). A primer on partial least squares structural equation modeling (PLS-SEM). Thousand Oaks, CA: Sage Publications, Incorporated. Hair, J. F., Money, A. H., Samouel, P., & Page, M. (2007). Research methods for business. Chichester, UK: John Wiley & Sons. Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. The Journal of Marketing Theory and Practice, 19(2), 139-152. Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 40(3), 414-433. Hammar, H., Jagers, S. C., & Nordblom, K. (2009). Perceived tax evasion and the importance of trust. The Journal of Socio-Economics, 38(2), 238-245. Hammer, H., Jagers, S.C. and Nordblom, K. (2005). “Tax evasion and the importance of trust”. Working paper, Goteborg University, Goteborg. Henseler, J., & Chin, W. W. (2010). A comparison of approaches for the analysis of interaction effects between latent variables using partial least squares path modeling. Structural Equation Modeling, 17(1), 82-109. Henseler, J., & Fassott, G. (2010). Testing moderating effects in PLS path models: An illustration of available procedures. In Handbook of partial least squares (pp. 713-735). Springer Berlin Heidelberg. Henseler, J., Dijkstra, T. K., Sarstedt, M., Ringle, C. M., Diamantopoulos, A., Straub, D. W., & Ketchen Jr., D.J., Hair, J.F., Hult, G.T.M., & Calantone, R. J. (2014). Common beliefs and reality about PLS comments on Rönkkö and Evermann (2013). Organizational Research Methods, 1094428114526928. Located at http://orm.sagepub.com/content/early/2014/04/09/ 1094428114 526928.full. Henseler, J., Dijkstra, T. K., Sarstedt, M., Ringle, C. M., Diamantopoulos, A., Straub, D. W., & Ketchen Jr., D.J., Hair, J.F., Hult, G.T.M., & Calantone, R. J. (2014). Common beliefs and reality about PLS comments on Rönkkö and Evermann (2013). Organizational Research Methods, 1094428114526928. Located at http://orm.sagepub.com/content/early/2014/04/09/ 1094428114 526928.full. Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. Advances in International Marketing, 20, 277-319. Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. Advances in International Marketing, 20, 277-319. Hofmann, E., Hoelzl, E., & Kirchler, E. (2008). Preconditions of voluntary tax compliance: Knowledge and evaluation of taxation, norms, fairness, and motivation to cooperate. Zeitschrift für Psychologie/Journal of Psychology, 216(4), 209-217. Hulley, S.B., Cummings, T.B., Browner, W.S., Cummings, S.R., Hulley, D.G., & Hearst, N. (2001). Designing clinical research: An epidemiological approach. Philadelphia: Lippincott, Williams, & Wilkins. Huseman, R. C., Hatfield, J. D., & Miles, E. W. (1987). A new perspective on equity theory: The equity sensitivity construct. Academy of management Review, 12(2), 222-234. Jackson, B. R., & Milliron, V. C. (1986). Tax compliance research: Findings, problems, and prospects. Journal of Accounting Literature, 5(1), 125-165. James S, Alley C. Tax compliance, self-assessment and tax administration. Journal of Finance and Management in Public Services. 2002; 2(2): 27–42 Judge, T. A., & Robbins, S. P. (2015). Essentials of organizational behavior. Pearson. Juhi, A. H. (2011). Tax Fairness and Tax Compliance in Iraq (Doctoral dissertation, Universiti Utara Malaysia). Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge University Press. Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210- 225. Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210-225.. Kirchler, E., Hofmann, E., & Gangl, K. (2012). From mistrusting taxpayers to trusting citizens. Empirical evidence and further development of the slippery slope framework. Economic Psychology in the Modern World: Collected Papers, 125- 147. Kirchler, E., Niemirowski, A., & Wearing, A. (2006). Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers. Journal of economic psychology, 27(4), 502-517. Kirchler, Erich, and Ingrid Wahl. 2010. “Tax Compliance Inventory TAX-I: Designing an Inventory for Surveys of Tax Compliance,” Journal of Economic Psychology 31: 331–46. Koste, L. L., & Malhotra, M. K. (1999). A theoretical framework for analyzing the dimensions of manufacturing flexibility. Journal of operations management, 18(1), 75-93. Krejcie, R. V., & Morgan, D. W. (1970). Table for determining sample size from a given population. Educational and Psychological Measurement, 30(3), 607-610. Lavoie, R. (2008). Flying above the law and below the radar: Instilling a taxpaying ethos in those playing by their own rules. Pace L. Rev., 29, 637. LeBaube, R.A. (1992). Comments on Improving Tax Compliance. In Richard M.Bird & Milka Casnegra De Jantscher (Ed), Improving Tax Administration In Developing Countries; Washington D.C., International Monetary Funds, Publication Service. Leder, S., Mannetti, L., Hölzl, E., & Kirchler, E. (2010). Regulatory fit effects on perceived fiscal exchange and tax compliance. The Journal of socio- economics, 39(2), 271-277. Leung, C. W., & Villamor, E. (2011). Is participation in food and income assistance programmes associated with obesity in California adults? Results from a state- wide survey. Public health nutrition, 14(04), 645-652. Leventhal, G. S. (1980). What should be done with equity theory?. In Social exchange (pp. 27-55). Springer US. Levi, M. (1998). A state of trust. Trust and governance, 1, 77-101. Lewis, F. M., Morisky, D. E., & Flynn, B. S. (1978). A test of the construct validity of health locus of control: Effects on self-reported compliance for hypertensive patients. Health Education & Behavior, 6(1), 138-148. Little, T. D., Bovaird, J. A., & Widaman, K. F. (2006). On the merits of orthogonalizing powered and product terms: Implications for modeling interactions among latent variables. Structural Equation Modeling, 13(4), 497-519. Liu, C., Nauta, M. M., Spector, P. E., & Li, C. (2008). Direct and indirect conflicts at work in China and the US: A cross-cultural comparison. Work & Stress, 22(4), 295-313. Lubian, D., & Zarri, L. (2011). Happiness and tax morale: An empirical analysis. Journal of Economic Behavior & Organization, 80(1), 223-243. Magner, N. R., Johnson, G. G., Sobery, J. S., & Welker, R. B. (2000). Enhancing procedural justice in local government budget and tax decision making. Journal of Applied Social Psychology, 30(4), 798-815. Malhotra, Y., & Galletta, D. F. (1999, January). Extending the technology acceptance model to account for social influence: Theoretical bases and empirical validation. In Systems sciences, 1999. HICSS-32. Proceedings of the 32nd annual Hawaii international conference on (pp. 14-pp). IEEE. Marti, L. O., Wanjohi, M. S., & Magutu, O. (2010). Taxpayers’ attitudes and tax compliance behaviour in Kenya. African Journal of Business & Management, 1, 112-122. Mas’ud, A., Manaf, N. A. A., & Saad, N. (2014). Do trust and power moderate each other in relation to tax compliance?. Procedia-Social and Behavioral Sciences, 164, 49-54. McBarnet D. When compliance is not the solution but the problem: From changes in law to changes in attitude. Australian National University, Center for Tax System Integrity; Canberra: 2001. McGaghie, W. C., Bordage, G., & Shea, J. A. (2001). Problem statement, conceptual framework, and research question. Academic Medicine, 76(9), 923-924. Mei Tan, L., & Chin-Fatt, C. (2000). The impact of tax knowledge on the perceptions of tax fairness and attitudes towards compliance. Asian review of accounting, 8(1), 44-58. Mei Tan, L., & Chin-Fatt, C. (2000). The impact of tax knowledge on the perceptions of tax fairness and attitudes towards compliance. Asian review of accounting, 8(1), 44-58. Micah, L. C., Ebere, C., & Umobong, A. A. (2012). Tax system in Nigeria–challenges and the way forward. Research Journal of Finance and Accounting, 3(5), 546- 612. Modugu, P. K., Eragbhe, E., & Izedonmi, F. (2012). Government accountability and voluntary tax compliance in Nigeria. Research Journal of Finance and Accounting, 3(5), 69-76. Mohammed, F., & Dabor, A. O. (2016). Fairness Perception and Compliance Behaviour of Salaried Taxpayers in Nigeria. Kuwait Chapter of the Arabian Journal of Business and Management Review, 5(5), 1. Mukasa, J. (2011). Tax Knowledge, Perceived Tax Fairness and Tax Compliance in Uganda (Doctoral dissertation, Makerere University). Murphy, G. (2004). The big book of concepts. MIT press. Mustapha, B. (2010). The Impact of Tax Fairness and Demographic Factors on Tax Compliance in Nigeria (Doctoral dissertation, Universiti Utara Malaysia). Nunnally, J. C. (1978). Psychometric theory (2nd ed.). New York: McGraw-Hill. Oduh, M. (2012). Revenue Implication of Nigeria Tax System, Lagos. Journal of Economic and Sustainable Development, 3(8). Odusola, A (2006) Tax policy reforms in Nigeria. Research Paper No. 2006/03. United Nations University; Unu-Wider Odusola, Ayodele (2006) : Tax policy reforms in Nigeria, Research Paper, Okonjo-Iweala, N. (2013). Emerging from the frontier. The Economist,P. 84. Okpe, I. I. (1998). Personal Income tax in Nigeria. Enugu: New Generation Books. Ola, C. S. (2001). Income Tax Law and Practice in Nigeria. Ibadan: Heinemann Olatunji, O.C., Taiwo, O.A., & Adewole, J.O. (2009). A review generation in Nigeria local 72 government: A case study of Ekiti state. International Business Management, 3 (3), 54-60. Olufemi A. Oyedele (2012), The Challenges of Infrastructure Development in Democratic Governance, Construction Economics and Management, 1, 6119. Onyekwelu, U. L., & Ugwuanyi, U. B. (2014). Assessing Personal Income Tax Amendment Act 2011: Organization for Economic Co-operation and Development (2011). “Efficiency of tax administrations”, in government at a glance 2011, OECD Publishing. http://dx.doi.org/10.1787/gov_glance-2011-64-en Organisation for Economic Co-operation and Development. (2007). Improving taxpayer service delivery: Channel strategy development . Forum on Tax Administration Taxpayer Services Sub-group. Retrieved July 14, 2011 from www.oecd,org/dataoecd/56/47/3528306. Perumal, K. A. (2008). An Exploratory Study On The Perceptions Of Tax Fairness Among Malaysian Individual Taxpayers And Tax Compliance Behaviour. Final Write Up Thesis University of Malaya. Peterson, R. A., & Kim, Y. (2013). On the relationship between coefficient alpha and composite reliability. Journal of Applied Psychology, 98(1), 194. Povey, R., Conner, M., Sparks, P., James, R., & Shepherd, R. (2000). Application of the Theory of Planned Behaviour to two dietary behaviours: Roles of perceived control and self‐efficacy. British Journal of Health Psychology, 5(2), 121-139. Preacher, K. J., & Hayes, A. F. (2004). SPSS and SAS procedures for estimating indirect effects in simple mediation models. Behavior research methods, instruments, & computers, 36(4), 717-731. Preacher, K. J., & Hayes, A. F. (2008). Asymptotic and resampling strategies for assessing and comparing indirect effects in multiple mediator models. Behavior research methods, 40(3), 879-891. Pritchard, R. D. (1969). Equity theory: A review and critique. Organizational behavior and human performance, 4(2), 176-211. Quadri, R. K. (2010). Improving voluntary tax compliance within the informal sector in Lagos state. In A paper delivered at the 4th Lagos state taxation stakeholder’s conference, Victoria Island, Lagos. Richardson, G. (2005). An exploratory cross-cultural study of tax fairness perceptions and tax compliance behavior in Australia and Hong Kong. Int'l Tax J., 31, 11. Richardson, G. (2006). Impact of Tax Fairness Dimensions on Tax Compliance Behavior in an Asian Jurisdiction: The Case of Hong Kong, The. Int'l Tax J., 32, 29. Richardson, G. (2008). The relationship between culture and tax evasion across countries: Additional evidence and extensions. Journal of International Accounting, Auditing and Taxation, 17(2), 67-78. Richie, J., Spence, L., 2003. Qualitative data analysis for applied policy research. In: Bryman., Burgess, E. (Eds.), Analysing Qualitative Data. Routledge, London. Ringle, C. M., Sarastedt, M., & Straub, D. (2012). A critical look at the use of PLS- SEM in MIS Quarterly. MIS quarterly, 36(1), 3-14. Robbins, B. G. (2016). From the general to the specific: How social trust motivates relational trust. Social science research, 55, 16-30. Roberts, M. L. (1994). An experimental approach to changing taxpayers' attitudes towards fairness and compliance via television. The Journal of the American Taxation Association, 16(1), 67. Rupp, D. (2011). An employee-centered model of organizational justice and social responsibility. Organizational Psychology Review, 1(1), 72-94. Saad, N. (2010). Fairness Perceptions and Compliance Behaviour: The case of salaried taxpayers in Malaysia after implementation of the self-assessment system. eJournal of Tax Research, 8(1), 32. Saad, N. (2011). Fairness Perceptions and Compliance Behaviour: Taxpayers' Judgments in Self-Assessment Environments. Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers’ view. Procedia-Social and Behavioral Sciences, 109, 1069-1075. Schaltegger, C. A., & Torgler, B. (2007). Government accountability and fiscal discipline: A panel analysis using Swiss data. Journal of Public Economics, 91(1), 117-140. Sekaran, U. (2009). Bougie. M,“Research Methods for Business: A Skill Building Approach”. UK: John Wiley & Sons. Sekaran, U., & Bougie, R. (2009). Research Methods for business 5th ed. Sekaran, U., & Bougie, R. (2010). Research Method for Business, A Skill Building Approach. John Wiley & Sons Inc. Siahaan, F. O. (2012). The Influence of Tax Fairness and Communication on Voluntary Compliance: Trust as an Intervening Variable. International Journal of Business and Social Science, 3(21). Silvani, C. A. (1992). Improving tax compliance. Improving Tax Administration in Developing Countries, 19, 274. Slemrod, J., Blumenthal, M., & Christian, C. (2001). Taxpayer response to an increased probability of audit: Spector PE (2008). Industrial and Organizational Behavior, (5th Ed.). Wiley: Hoboken, NJ Spencer, L., Ritchie, J., Lewis, J., & Dillon, L. (2003). Quality in qualitative evaluation: a framework for assessing research evidence. Stevens, S. S., Volkmann, J., & Newman, E. B. (1937). A scale for the measurement of the psychological magnitude pitch. The Journal of the Acoustical Society of America, 8(3), 185-190. Tabachnick, B. G., & Fidell, L. S. (2007). Using multivariate statistics (5th ed.). Boston: Pearson Education Inc. Tenenhaus, M., Amato, S., & Esposito Vinzi, V. (2004). A global goodness-of-fit index for PLS structural equation modelling. In Proceedings of XLII Meeting of the SIS Scientific Meeting (739-742). Padovia, Italy: CLEUP. Tenenhaus, M., Amato, S., & Esposito Vinzi, V. (2004). A global goodness-of-fit index for PLS structural equation modelling. In Proceedings of XLII Meeting of the SIS Scientific Meeting (739-742). Padovia, Italy: CLEUP. Thomas, C. (2012). Assessing tax fairness dimensions in a small developing economy. Business and Economics Journal, 2012, 1. Tittle, C. R. (1980). Sanctions and social deviance: The question of deterrence. New York: Praeger. Torgler, B. (2003). Tax morale: Theory and empirical analysis of tax compliance (Doctoral dissertation, University_of_Basel). Torgler, B., & Schneider, F. (2005). Attitudes towards paying taxes in Austria: An empirical analysis. Empirica, 32(2), 231-250. Trochim, W. M., & Donnelly, J. P. (2008). Qualitative and unobtrusive measures. The research methods knowledge base, 151-167. Turman, A. B., Morley, J. W., Zhang, H. Q., & Rowe, M. J. (1995). Parallel processing of tactile information in cat cerebral cortex: effect of reversible inactivation of SII on SI responses. Journal of neurophysiology, 73(3), 1063-1075. Tyler, T. R. (2006). Why people obey the law. Princeton University Press. Tyler, T. R., & Bies, R. J. (1990). Beyond formal procedures: The interpersonal context of procedural justice. Applied social psychology and organizational settings, 77, 98. Tyran, J. R., & Feld, L. P. (2002). Why people obey the law: Experimental evidence from the provision of public goods. UNU-WIDER, United Nations University (UNU), No. 2006/03, ISBN 9291907677 Vinzi, V. E., Chin, W. W., Henseler, J., & Wang, H. (Eds.). (2010). Handbook of partial least squares: Concepts, methods and applications. Springer Science & Business Media. Wahl, I., Kastlunger, B., & Kirchler, E. (2010). Trust in authorities and power to enforce tax compliance: An empirical analysis of the “Slippery Slope Framework”. Law & Policy, 32(4), 383-406. Wahl, I., Kastlunger, B., & Kirchler, E. (2010). Trust in authorities and power to enforce tax compliance: An empirical analysis of the “Slippery Slope Framework”. Law & Policy, 32(4), 383-406. Wenzel, M. (2003). Tax compliance and the psychology of justice: Mapping the field. Taxing democracy, 41-70. Wetzels, M., Odekerken-Schröder, G., & Van Oppen, C. (2009). Using PLS path modeling for assessing hierarchical construct models: guidelines and empirical illustration. MIS quarterly, 33(1), 177-195. Wold, S., Martens, H., & Wold, H. (1983). The multivariate calibration problem in chemistry solved by the PLS method. Matrix pencils, 286-293. Zikmund, W. (2000). G.(2000). Business research methods, 6. Zikmund, W.G. (2000). Business Research Methods. (5th Ed). Orlando: The Dryden

Similar Items