| Abstrakt: |
This study evaluates the mediation role of taxpayer egoism in the nexus between tax evasion intention (TEI) and its determinants. TEI is measured as a composite variable (for mediation in the PROCESS macro) and then as a latent variable (for mediation in Analysis of Moment Structure Software—AMOS). Further, the stringent assumptions of mediation analysis by Baron and Kenny (Strategic, and Statistical Considerations 51:1173–1182, 1986) are challenged via assertions by Hayes (Introduction to Mediation, Moderation and Conditional Process Analysis: A Regression-Based Approach, The Guilford Press, 2018). The proxies for TEI are the respondents' ethical attitudes toward taxation. Determinants of tax evasion intention are grouped into perceived behavioral control, attitude and subjective norms as per theory of planned behavior (TPB) and extant literature. The detailed variables adopted from the literature include tax awareness, tax information, tax complexity, perceived power of authority, tax morals, tax fairness, and trust in government. A total of 151 responses were collected. Mediation analysis was done via bootstrapping in the PROCESS macro and through AMOS. A plethora of studies focus on determinants of tax evasion, tax compliance and their intentions. However, none combine analysis via the two tools highlighted. Further, few challenge the old way of conducting mediation analysis. The data provide statistical support for egoism's mediation in the effect of four determinants on tax evasion intention. It further confirms that many of the old preconditions for mediation are unnecessary given modern-day bootstrapping analysis. Insight into determinants of TEI and egoism have been provided. However, this study uses cross-sectional data. Future studies must use longitudinal data or experimental manipulation to infer more specific effects. [ABSTRACT FROM AUTHOR] |
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