Pay dissatisfaction and withdrawal behaviour of employees in the civil service: does personal income tax regime matter?
African Journal of Economic and Management Studies
ISSN: 2040-0705
Article publication date: 6 May 2024
Abstract
Purpose
The aim of the study is to explore the links between multiple personal income tax regimes, pay dissatisfaction, employee lateness and absenteeism. Accordingly, this paper examines the relationships between income tax policies, pay dissatisfaction and the work withdrawal behaviours of employees in the public service.
Design/methodology/approach
The study adopted a quantitative design, and data were collected through a structured questionnaire from a sample of 252 respondents from the Bayelsa State Civil Service in Nigeria. Data were analysed by applying multivariate regression and structural equation modelling through the use of Stata software version 12 and SmartPLS version 4.
Findings
The results demonstrated that there was a positive relationship between personal income tax regimes and pay dissatisfaction; there was a positive relationship between pay dissatisfaction and work withdrawal behaviour of employee tardiness and absenteeism and pay dissatisfaction mediated the relationships between personal income tax regimes and work withdrawal behaviours of public sector employees.
Originality/value
The study appears to be the first to explore the nexus between personal income tax regimes and pay dissatisfaction and withdrawal behaviours of employee tardiness and absenteeism as well as the mediating role of pay dissatisfaction in public service organisations.
Keywords
Acknowledgements
We are grateful to the authors whose works were consulted for the writing of this paper. We equally appreciate the respondents to the study for providing relevant information.
Citation
Court, T.O. and Appiah, A.K. (2024), "Pay dissatisfaction and withdrawal behaviour of employees in the civil service: does personal income tax regime matter?", African Journal of Economic and Management Studies, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/AJEMS-02-2023-0063
Publisher
:Emerald Publishing Limited
Copyright © 2024, Emerald Publishing Limited