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The main purpose of this study is to examine the mediating and indirect effects ofethical perception in tax service on tax compliance behaviour. The study used crosssectionalsurvey design to collect primary data from individual taxpayers in thesouthern region of Peninsular Malaysia. Data was analysed with Statistical Packagefor the Social Science (SPSS). Results indicate that partial mediation was supported byadopting Baron and Kenny method. However, there is almost no mediation by usingbootstrapping method. It showed that ethical perception of individual taxpayers differacross individuals and these differences matter in significant ways particularly in theirtax compliance decisions. Therefore, IRB should provide better tax service to individualtaxpayers in order to enhance their tax ethics and compliance. This may increase taxrevenue and reduce the budget deficit without raising tax rates. This research resultsprovide valuable information for the IRB and it is useful for tax policy development.

journal of business management and accounting/journal of business management and accounting

The Mediating Effect of Ethical Perception on the Relationship between Tax Service and Tax Compliance Behavior Using Baron and Kenny and Bootstrapping Method