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The Effects of Social Media on Tax Compliance: A Mediating Role of Tax Morale

Mohd Allif Anwar Abu Bakar et al.

Advances in Taxation2023https://doi.org/10.1108/s1058-749720230000030006book-chapter
AJG 2ABDC B
Weight
0.62

Abstract

This study examined social media, tax morale, and tax compliance behaviour. Partial Least Square-Structural Equation Modelling (PLS-SEM) was utilized to investigate the quantitative data gathered from 592 salaried and self-employed taxpayers in East Malaysia, comprising two regions – Sabah and Sarawak. The results showed that social media had no significant effect on tax compliance. There was, however, a significant and negative relationship between social media and tax morale. A significant and positive effect of tax morale on tax compliance was also discovered. The bootstrapping technique indicated that tax morale mediates the association between social media and tax compliance. This research is among the earliest in a developing country to investigate the effect of social media in enhancing tax compliance, thus, contributing to the tax literature with a broader focus.

3 citations

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https://doi.org/https://doi.org/10.1108/s1058-749720230000030006

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@article{mohd2023,
  title        = {{The Effects of Social Media on Tax Compliance: A Mediating Role of Tax Morale}},
  author       = {Mohd Allif Anwar Abu Bakar et al.},
  journal      = {Advances in Taxation},
  year         = {2023},
  doi          = {https://doi.org/https://doi.org/10.1108/s1058-749720230000030006},
}

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Evidence weight

0.62

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.70 × 0.4 = 0.28
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.