Moderating role of leadership on factors influencing tax administration efficiency
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Received February 19, 2022;Accepted May 26, 2022;Published June 14, 2022
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Author(s)Link to ORCID Index: https://orcid.org/0000-0002-0664-2712Link to ORCID Index: https://orcid.org/0000-0002-7664-2865
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DOIhttp://dx.doi.org/10.21511/ppm.20(2).2022.32
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Article InfoVolume 20 2022, Issue #2, pp. 389-401
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Cited by1 articlesJournal title: Salud, Ciencia y TecnologíaArticle title: Leadership styles: a study in Latin America, the United States and EuropeDOI: 10.56294/saludcyt2023401Volume: 3 / Issue: / First page: 401 / Year: 2023Contributors: Rolando Eslava Zapata, Jesús Alfonso Omaña Guerrero, Francisco Javier Sierra Narváez, Johanna Milena Mogrovejo Andrade
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The current study targets to examine the relations between motivation, attitude, job satisfaction, and tax administration efficiency with leadership as a moderator from the tax employee’s perspective using the Yemeni environment. The questionnaires were distributed among 505 employees of the Yemeni Tax Authority as part of the survey technique, exactly from six governorates. As a result, 306 questionnaires were appropriated for further analysis. Respondent data were analyzed using SPSS.23 and PLS software. The analysis results manifest that motivation, attitude, and job satisfaction significantly influence tax administration efficiency. Whereas motivation presents about 40% of the influence, attitude is about 31% of the influence, and job satisfaction is about 15% of the influence on the efficiency of tax administration. Furthermore, for the influence of leadership as a moderating variable, it was found to moderate the impact of job satisfaction and attitude on tax administration efficiency (β = 0.157; P < .001; β = 0.105; P < .01). On the contrary, the findings also show that leadership cannot moderate the correlation between motivation and tax administration efficiency (β = –0.061; P > .05). The findings of this study are helpful for the tax administration in the context of Yemen.
Acknowledgments
It is our pleasure to thank Seiyun University and Universiti Utara Malaysia for their continuous support in the completion of this work. Appreciation also goes out to the anonymous reviewers, who had supplied excellent advice and comments.
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JEL Classification (Paper profile tab)H21, H83
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References87
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Tables7
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Figures1
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- Figure 1. Conceptual framework
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- Table 1. Probability sampling of employees for each governorate
- Table 2. Measurement model (convergent validity)
- Table 3. Fornell-Lacker discriminant validity analysis
- Table 4. Coefficients of determination (R²)
- Table 5. Path coefficient for the direct effect
- Table 6. Path coefficient for the indirect effect
- Table 7. Validated redundancy (Q²)
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Conceptualization
Abobakr Al-Harethi
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Data curation
Abobakr Al-Harethi
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Formal Analysis
Abobakr Al-Harethi
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Methodology
Abobakr Al-Harethi
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Resources
Abobakr Al-Harethi
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Writing – original draft
Abobakr Al-Harethi
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Funding acquisition
Saliza Abdul Aziz
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Project administration
Saliza Abdul Aziz
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Supervision
Saliza Abdul Aziz, Idawati Ibrahim
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Validation
Saliza Abdul Aziz
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Writing – review & editing
Saliza Abdul Aziz, Idawati Ibrahim
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Visualization
Idawati Ibrahim
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Conceptualization
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The growth strategies of a global pharmaceutical company: a case study of Aspen Pharmacare Holdings Limited
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