—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.
—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: email@example.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: firstname.lastname@example.org).
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.