The Effect of Local Government Service Delivery On Assessment Tax Payment Intentions: A Case Study Of Selayang Municipal Council, Selangor
List of Authors
Mohd Zikry Zulkifle, Raemah Abdullah
Keyword
Local Government, Assessment Tax, Service Delivery, Trust, Transparency, Public Engagement, PLS-SEM, Selayang
Abstract
This study explores the impact of local government service delivery on the intention of residents to pay assessment tax, focusing on the Selayang Municipal Council (MPS) in Selangor, Malaysia. Despite various administrative reforms and the implementation of digital platforms aimed at improving tax collection processes, local authorities continue to face challenges in achieving high levels of voluntary tax compliance. Guided by the Theory of Planned Behaviour (TPB), this research investigates the influence of three key predictors of service performance, trust, and transparency on assessment tax payment intentions. Furthermore, the study introduces public engagement as a mediating variable to assess whether citizen involvement in governance processes enhances compliance behaviour. A quantitative survey design was employed, involving 400 property-owning residents of Selayang. Data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) to evaluate both direct and indirect relationships among the constructs. The findings reveal that all three dimensions of service delivery have a statistically significant positive effect on tax payment intention. Additionally, public engagement was found to mediate these relationships partially, indicating that participatory mechanisms amplify the effect of perceived service quality on civic responsibility. The study offers essential insights for local authorities seeking to enhance tax compliance through improved governance, transparent practices, and inclusive public participation. It concludes with practical recommendations for local councils to foster a more responsive and accountable tax ecosystem through trust-building strategies and service excellence.