Governance Quality and Tax Compliance Behaviour in East Malaysia

In this paper, we examine the relationship and links between governance quality tax compliance behaviour across taxpayers in East Malaysia otherwise known as Borneo. The hypotheses were tested using structural equation modelling of partial least squares. Four proxies examined study, namely, Voice Accountability (VA), Political Stability (PS), Government Effectiveness (GE), Rule Law (RL). Results indicate that only political stability rule law are found to significantly influence positively, while other two voice accountability government effectiveness showed with insignificant findings. current finding suggests should maintain system promote a stringent effective encourage substantial participation behaviour. Keywords: Governance quality; compliance; taxpayers;