Management and Accounting Review - 2025 : Public Service Satisfaction and Tax Compliance: The Mediating Role of Trust in Government

Che Saruji, Syatila and Mohdali, Raihana (2025) Management and Accounting Review - 2025 : Public Service Satisfaction and Tax Compliance: The Mediating Role of Trust in Government. Management and Accounting Review, 24 (1). pp. 281-324. ISSN 2636-7643

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Abstract

This study examines the relationship between public service satisfaction, trust in government, and tax compliance among self-employed taxpayers in Malaysia during times of crisis. Using Partial Least Squares Structural Equation Modelling (PLS-SEM) on data collected from 255 self-employed taxpayers, the findings show that trust in government has a significant positive effect on tax compliance, while public service satisfaction significantly enhances trust in government. Trust in government also mediates the relationship between public service satisfaction and tax compliance. The study highlights the importance of improving public service quality to strengthen trust in government and encourage voluntary tax compliance.

Item Type:	Article
Uncontrolled Keywords:	Public service satisfaction; Tax compliance; Trust in government; Self-employed taxpayers; Malaysia; PLS-SEM; Social capital theory; Crisis
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Institute of Graduate Studies (IGS)
Depositing User:	LIBRARY2 UPTM
Date Deposited:	05 Aug 2026 08:33
Last Modified:	05 Aug 2026 08:33
URI:	http://eprints.uptm.edu.my/id/eprint/5947

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