• ISSN: 2010-023X
    • Frequency: Bimonthly
    • DOI: 10.18178/IJTEF
    • Editor-in-Chief: Prof.Tung-Zong (Donald) Chang
    • Executive Editor: Ms. Cherry L. Chen
    • Abstracting/ Indexing: Engineering & Technology Digital Library, ProQuest, Crossref, Electronic Journals Library, DOAJ , EBSCO, and Ulrich's Periodicals Directory
    • E-mail: ijtef@ejournal.net
IJTEF 2014 Vol.5(5): 429-434 ISSN: 2010-023X
DOI: 10.7763/IJTEF.2014.V5.410

Reengineering Tax Service Quality Using a Second Order Confirmatory Factor Analysis for Self-Employed Taxpayers

Siti Normala bt Sheikh Obid and Bojuwon Mustapha
Abstract—Reengineering tax service quality using second order confirmatory factor analysis, namely, responsiveness, reliability, in formativeness, assurance and usability is viewed as an enabler of tax administration effectiveness in collecting government revenues. This paper examined the psychometric properties of tax service quality items for tax administration effectiveness on the self-employed taxpayers. A total of 181 received and usable data was collected and analyzed. The findings shows the goodness fit indices are adequate with the model fit indices showing the chi-square value of 215.334, DF =146, p-value = 0.000, normed chi-square CMINDF) =1.475, CFI =0.967 and RMSEA = 0.051. In other words, the findings show that the factors help the tax administrator for providing effective tax system.

Index Terms—Tax service quality, second-order CFA factor, Bayesian and self-employed taxpayers.

Siti Normala Bt Sheikh Obid is with the Department of Accounting faculty Economic and Management Science, International Islamic University Malaysia (e-mail: drcnormala@yahoo.com).
Bojuwon Mustapha is with the Faculty of Economic and Management Science, International Islamic University Malaysia, P.O Box 10, 50728 Kuala Lumpur, Malaysia (e-mail: bojuwon@live.com).

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Cite: Siti Normala bt Sheikh Obid and Bojuwon Mustapha, "Reengineering Tax Service Quality Using a Second Order Confirmatory Factor Analysis for Self-Employed Taxpayers," International Journal of Trade, Economics and Finance vol.5, no.5, pp. 429-434, 2014.

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