Impact of Big Five personality traits on tax non‐compliance intentions
Mediation effect of perceived tax‐fairness
Bibliographic Data
| ID | 12705672 |
|---|---|
| Authors | Suaad Jassem (0000-0003-4152-3951, Department of Managerial and Financial Sciences Al Zahra College for Women Muscat Oman, corresponding author), Yasser A Al‐Rawi (0000-0002-3464-8863, Department of Accountancy, College of Administration and Economics University of Anbar Anbar Iraq), Adil Hussein Ali (Department of Accountancy, College of Administration and Economics University of Anbar Anbar Iraq) |
| Year | 2021 |
| Volume | 22 |
| Issue | S1 |
| Publication date | 2021-10-27 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Affairs (JOURNAL) |
| Journal identifiers | ISSN: 1472-3891 • E-ISSN: 1479-1854 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1002/pa.2777 |
| OpenAlex | W3208768865 |
| Language | EN |
| Citations received | 2 |
| References cited | 53 |
Established behavioural theories have been used to study the impact of perceptions, attitudes and behaviour on tax compliance however the literature have overlooked the relationship between the personality traits of taxpayers as defined by the five‐factor model (FFM) on tax non‐compliance. This study aims to fill this gap by proposing a model using the FFM personality traits that examines the impact of the Big Five personality on tax non‐compliance intentions, and investigates whether the relationships are mediated by tax‐fairness perception. Survey questionnaire were collected from 503 taxpayers working in various professions in Malaysia. Using structural equation modelling to conduct the multivariate analysis, the results were determined using Smart PLS. The results of the analysis indicate that conscientiousness, agreeableness and extraversion are negatively related to tax non‐compliance intention, while neuroticism positively influences tax non‐compliance intention. Moreover, openness to new experience had no significant effect on tax non‐compliance intention. Finally, tax‐fairness perception partially mediates all the relationships except for openness
Agreeableness · Big Five personality traits · Compliance (psychology · Conscientiousness · Extraversion and introversion · Mediation · Neuroticism · Openness to experience · Personality · Structural equation modeling · Cyberloafing and Workplace Behavior · Psychology · Social Psychology · Taxation and Compliance Studies · Technology Adoption and User Behaviour
Structural Equation Modeling with Mplus
The social side of sanctions
Structural Equation Modeling and Regression
Social Foundations of Thought and Action
Personality and job performance
Why do people pay taxes?
Formative Versus Reflective Indicators in Organizational Measure Development
Income tax evasion
A new criterion for assessing discriminant validity in variance-based structural equation modeling
Evaluating Structural Equation Models with Unobservable Variables and Measurement Error
Thanks coefficient alpha, we’ll take it from here.
The Big Five Personality Dimensions and Job Performance
Determining Sample Size for Research Activities
Core Dimensions of Personality Broadly Account for the Link from Perceived Social Support to Symptoms of Depression and Anxiety
Five Robust Trait Dimensions
Development and preliminary evaluation of a brief five-factor personality instrument
Correlates of tax evasion
Behavioral dynamics of tax evasion – A survey
FFM facets and their relations with different forms of antisocial behavior
Tax Non-Compliance and Perceptions of Corruption
| Unique citing works | 2 |
|---|---|
| Citations per year | 2 |
| Citation span | 2025 - 2026 (2) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 2 |