Syatila Che Saruji^1,2♣, Raihana Mohdali² and Mohd Rizal Palil³

¹ Faculty of Business & Accountancy, Universiti Poly-Tech Malaysia, Malaysia
²Faculty of Artificial Intelligence, Universiti Teknologi Malaysia, Malaysia
³Faculty of Economics & Management, Universiti Kebangsaan Malaysia, Selangor,

 
ABSTRACT

This study examined the link between public service satisfaction and tax compliance among self-employed taxpayers during the pandemic, with trust in government acting as a mediator. Despite the difficult circumstances, self-employed individuals demonstrated a high level of tax compliance, likely influenced by a sense of national solidarity. The government's timely crisis response, including financial support packages, contributed to a moderate increase in trust among these taxpayers. The study’s key contribution lies in offering insight into the compliance behavior of self-employed individuals in a unique context, while emphasizing the critical role of trust in government. The post-pandemic era calls for accelerated development of digital platforms in facilitating direct government-citizen interactions and aligning with recommendations for technology-driven citizen satisfaction enhancement. Longitudinal studies and diversified data collection methods as well as cross countries are recommended to address the limitations and provide a comprehensive understanding of taxpayers’ evolving attitudes particularly for self-employed. In conclusion, enhancing citizen-centric services not only bolsters trust in government among self-employed taxpayers but also cultivates positive tax attitudes, despite increased opportunities for evasion and struggles during challenging times. This will offer valuable insights for the government’s policy formulation and crisis management strategy.

Keywords: Public Services Satisfaction, Trust in Government, Tax Compliance, and Mediation