Faculty of Economics and Management
Universiti Kebangsaan Malaysia
43600 UKM, Bangi Selangor, MALAYSIA.
Faculty of Economics and Management
Universiti Kebangsaan Malaysia
43600 UKM, Bangi Selangor, MALAYSIA.
Faculty of Economics and Management
Universiti Kebangsaan Malaysia
43600 UKM, Bangi Selangor, MALAYSIA.
Faculty of Economics and Management
Universiti Kebangsaan Malaysia
43600 UKM, Bangi Selangor, MALAYSIA.
Faculty of Economics and Management
Universiti Kebangsaan Malaysia
43600 UKM, Bangi Selangor, MALAYSIA.
Faculty of Economics and Management
Universiti Kebangsaan Malaysia
43600 UKM, Bangi Selangor, MALAYSIA.
Abstract
This study investigates how the different types of power exercised by tax administrators influence taxpayers’ cognitive and affective attitudes, and how these attitudes subsequently affect tax compliance behaviour in Malaysia. Drawing from the framework of responsive regulation and motivational postures theory, this research offers a detailed analysis by distinguishing between cognitive (rational) and affective (emotional) tax attitudes as mediators between four types of power, namely coercive, reward, legitimate foundation, and persuasive power, and three compliance motivations, namely enforced, voluntary, and committed cooperation. A structured questionnaire was distributed to Malaysian professional taxpayers, and data were analysed using Structural Equation Modelling (SEM). The result reveals that while coercive power significantly increases enforced compliance through cognitive and affective resistance, reward and persuasive powers foster voluntary compliance via capitulation attitudes. Notably, cognitive and affective commitment attitudes fully mediate the relationship between legitimate foundation power and committed cooperation, suggesting that perceptions of legitimate authority enhance the intrinsic motivation to comply. This study contributes to the tax compliance literature by empirically demonstrating that both rational and emotional attitudes are critical pathways through which the authority’s power influences behaviour. The result supports a varied compliance strategy that reduces dependence on enforcement while encouraging gentler, trust-building approaches. In practice, tax authorities should tailor their interventions to taxpayers’ psychological profiles to promote sustainable voluntary compliance. These insights are especially relevant for countries transitioning towards more service-oriented tax administration.