Leveraging on Customer Citizenship Behaviour Model Towards Tax Compliance

(Pages 1612-1618)

Nurul Ezhawati binti Abdul Latif1, Nuridayu binti Yunus2,* and Ida Suriya binti Ismail1
1Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia.
2Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia.
DOI: https://doi.org/10.55365/1923.x2023.21.176


This paper wishes to highlight a new concept of study which can be assimilated to address factors associated with taxpayers’ judgements on tax compliance behaviour using customer citizenship behavior model and to evaluate how these factors may influence taxpayers’ satisfaction with tax professional services in terms of quality and the relationship commitment within Malaysian context. It is hoped that the findings of the proposed study may shed some light on taxpayers’ expectations with respect to tax professionals’ interaction behaviour using customer citizenship behaviour model and could assist tax professionals in developing methods to serve their clients’ better within the laid framework. The area of study may also facilitate future tax authorities and policymakers in articulating or designing new procedures, guidelines or policies which may later aid in strengthening the role of tax professionals in the foreseeable future, It may not only limited to increase tax compliance but also to respond to global legislative and regulatory changes as well as building strong technical skills via technology collaborations and implementation. It is potentially expected that the study will assist with building the commitment between taxpayers and the tax professionals, maximise taxpayer compliance and would lead to a better service, more client referrals, and higher revenues.


Tax compliance, tax professionals, customer citizenship behavior.

How to Cite:

Nurul Ezhawati binti Abdul Latif, Nuridayu binti Yunus and Ida Suriya binti Ismail. Leveraging on Customer Citizenship Behaviour Model Towards Tax Compliance. [ref]: vol.21.2023. available at: https://refpress.org/ref-vol21-a176/

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