Research

Ahmad Suffian Mohd Zahari (Universiti Teknologi MARA · Yus Heary Mahmud · Raja Mariam Raja Baniamin ·International Journal of Economics and Management ·2019

Job satisfaction involves the emotions and their behavioural expression towards their job. It is known that a job is the activity which involves the satisfaction of emotion and expression. These emotions and behavioural expression is in relation to the pleasant or unpleasant feeling that they experienced towards their job fulfilment within an organization. These feelings are influenced by job-related factors. This had highly suggested that a job satisfaction level should be well accepted and satisfied by any employees to guarantee a minimal turnover for any organization. Therefore, the objective of this study is to identify the factors that influence job satisfaction among Fire and Rescue Department of Malaysia, Terengganu (FRDMT) fire fighters. It involves fire fighters from different grade level. It is important to identify job satisfaction among them in order to acknowledge their expression towards job satisfaction and to accommodate their opportunities to voice their opinion anonymously. This study uses primary data of 234 Fire and Rescue Department of Malaysia, Terengganu (FRDMT) fire fighters. Stratified random sampling technique was utilized for data collection, which is then analyzed using the descriptive and correlation analysis in order to achieve the objectives of the study. The findings showed that only working environment and co-workers significantly influence job satisfaction. Meanwhile, for the other three variables, namely promotion, reward and leadership style did not influence job satisfaction.

Siti Fatimah Abdul Rashid · Rosiati Ramli · Mohd Rizal Palil · Amizawati Mohd Amir ·International Journal of Economics and Management ·2021 ·JEL: H24, H26, H31

Previous studies showed mixed findings regarding the relationship between the different types of power and tax compliance motivations. Besides, past studies that applied the slippery slope framework and the extended version had neglecting reward power. Empirical evidence on the relationships between different types of trust in tax administrators and tax compliance motivations is also limited. Therefore, this study examines the relationship between tax administrators’ power and trust in tax administrators with tax compliance motivations. This study applied a quantitative approach using a mailed survey questionnaire on 388 professional taxpayers in Malaysia. The data were analyzed using structural equation modeling (SEM) using AMOS Graphic. First, in line with the slippery slope and the extended version, coercive power, and legitimate foundation power have a significant positive relationship with enforced compliance. Second, this article also found that voluntary cooperation is influenced positively by reward power, persuasive power, and reason-based trust. Lastly, committed cooperation is influenced by coercive power negatively, and positively by legitimate foundation power, reward power, and implicit trust. Besides contributing to existing literature, the findings are useful for tax administrators in designing their regulatory strategies. This study suggests that tax administrators implement a targeted approach in which regulatory strategies depend on taxpayers’ characteristics and the tax environment. This targeted approach allows for the highest level of compliance to be achieved at the lowest cost.