Moderating role of leadership on factors influencing tax administration efficiency

Abobakr Al-Harethi; Saliza Abdul Aziz; Idawati Ibrahim

doi:http://dx.doi.org/10.21511/ppm.20(2).2022.32

Moderating role of leadership on factors influencing tax administration efficiency

Received February 19, 2022;

Accepted May 26, 2022;

Published June 14, 2022
Author(s)

Link to ORCID Index: https://orcid.org/0000-0002-0664-2712

Abobakr Al-Harethi
,

Link to ORCID Index: https://orcid.org/0000-0002-7664-2865

Saliza Abdul Aziz
, Idawati Ibrahim
DOI
http://dx.doi.org/10.21511/ppm.20(2).2022.32
Article Info
Volume 20 2022, Issue #2, pp. 389-401
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This work is licensed under a Creative Commons Attribution 4.0 International License

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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Keywords
job satisfaction, leadership, motivation, tax administration efficiency, Yemen
JEL Classification (Paper profile tab)
H21, H83
References
87
Tables
7
Figures
1

- Figure 1. Conceptual framework

- 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
- Data curation
  Abobakr Al-Harethi
- Formal Analysis
  Abobakr Al-Harethi
- Methodology
  Abobakr Al-Harethi
- Resources
  Abobakr Al-Harethi
- Writing – original draft
  Abobakr Al-Harethi
- Funding acquisition
  Saliza Abdul Aziz
- Project administration
  Saliza Abdul Aziz
- Supervision
  Saliza Abdul Aziz, Idawati Ibrahim
- Validation
  Saliza Abdul Aziz
- Writing – review & editing
  Saliza Abdul Aziz, Idawati Ibrahim
- Visualization
  Idawati Ibrahim

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