/jurnalpengurusan Thu, 15 Feb 2024 03:32:26 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.1 /jurnalpengurusan/article/governance-quality-of-political-stability-and-rule-of-law-on-tax-compliance-a-mediation-analysis-of-tax-morale/?utm_source=rss&utm_medium=rss&utm_campaign=governance-quality-of-political-stability-and-rule-of-law-on-tax-compliance-a-mediation-analysis-of-tax-morale Fri, 31 Mar 2023 07:03:18 +0000 /jurnalpengurusan/?post_type=article&p=6863 The unresolved tax compliance dilemma gives a signal of consideration/ requirement of additional factors that will influence tax compliance, such as a governance-based approach. This paper investigates the association between governance quality and tax compliance, with tax morale as a mediator. Two dimensions of governance quality were considered: political stability and the rule of law. A quantitative survey of 592 salaried and self-employed taxpayers in East Malaysia was conducted. Partial Least Squares-Structural Equation Modelling (PLS-SEM) was used to analyse the data. Theoretically, the present research contributed to knowledge by supporting the significant role of tax morale in the mediation association between the rule of law and tax compliance. Tax compliance can also be improved when taxpayers have high tax morale. Practically, the findings aid policymakers and governments that an ideal governance mechanism via a stable political environment is crucial to increasing tax compliance. Nevertheless, the government’s approach to enforcing an effective rule of law was viewed as a more promising strategy for boosting the morale of taxpayers.

]]> /jurnalpengurusan/article/walk-the-talk-bringing-spirituality-to-workplace-through-transformational-leadership-and-emotional-intelligence-in-higher-education-institutions/?utm_source=rss&utm_medium=rss&utm_campaign=walk-the-talk-bringing-spirituality-to-workplace-through-transformational-leadership-and-emotional-intelligence-in-higher-education-institutions Mon, 10 Oct 2022 14:50:19 +0000 /jurnalpengurusan/?post_type=article&p=5110 Leadership stayed at the pinnacle in the arena of organizational behavior research since decades and attained significant consideration of scholars pursuing to define multifaceted dynamics of leadership and their influence on spirit at work. Studying workplace spirituality in academicians has a high value that definitely requires attention. This study attempts to explore association amongst transformational leadership and workplace spirituality of academicians through the lens of emotional intelligence in public sector universities of Pakistan. In this study, the hypothesized model was measured by using Structural Equation Modelling – Partial Least Squares. The response from 252 academicians specified that link between transformational leadership and workplace spirituality is statistically noteworthy where emotional intelligence plays a significant role as mediator. The findings enhance positive effects of transformational leadership style consistent with workplace spirituality contributing significantly to leadership literature in the higher education sector and suggest that institutions may implement practices that help in building the environment of workplace spirituality.

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