The creation of good measures of variables is vital for the evolution of a core body of knowledge in social science. The purpose of this study is to develop measurements for two constructs in the tax compliance domain: “Relationship transparency” and “intention to comply”. The sample of items was generated based on a rigorous review of related literature. Based on Churchill’s approach, this study developed seven new items to measure “relationship transparency” and five items to measure “intention to comply”, with the aim of improving tax compliance behaviour. To analyse the scale validation and reliability of the constructs, IBM SPSS and Partial Least Squares-Structural Equation Modelling (PLS-SEM) techniques were employed. The findings showed significant correlation among constructs, and the measures were found to be valid and reliable. The results of this study will help researchers and practitioners in the management/accounting fields to develop better research and expand the related body of knowledge.