rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Determinants of tax compliance intention
    sub title: evidence from future taxpayers in Malaysia
  name:
    name part: Liew, Wei Lee
    role:
      role term: creator
    role:
      role term: author
  name:
    name part: International Islamic University Malaysia
    name part: Department of Accounting
  genre: Theses, IIUM local
  origin info:
    place:
      place term: my
    date issued: 2017
  language:
    language term: eng
  physical description:
    extent: xvii, 122 leaves : illustrations ; 30cm.
  abstract: Tax non-compliance is a subject that has attracted substantial discussion not only within policy circles but also within the academia. The non-compliance issue is very important as the compliance rate will affect the revenue collection from taxpayers of a country. In view of the importance of tax compliance behaviour, the present study aims at (1) examining the level of tax knowledge, attitudes and subjective norms, and intention towards tax compliance, (2) comparing the level of tax knowledge and the intention towards tax compliance between those with tax knowledge via formal tax education and those without formal tax education, and (3) investigating factors influencing tax compliance intention based on Theory of Reasoned Action. The study adopts a survey methodology and gathers a sample of diploma and undergraduate students from fourteen higher institutions of learning in Malaysia, a total of 417 were received and usable (92% response rate). In order to achieve the research objective, T-test, Pearson's correlation analysis and multiple regression analysis were performed. The findings suggest that the level of tax knowledge among the students is moderate and those who have been exposed to formal tax education possess more tax knowledge. Similarly, those who have been exposed to formal tax education have higher intention towards tax compliance. The findings further reveal that tax knowledge, attitudes and subjective norms are significantly and positively correlated with intention toward tax compliance. It is further noted that, while tax knowledge is positively correlated with intention towards tax compliance, it lacks significance once the roles of attitudes and subjective norms are analysed in the multiple regression setting. Perhaps, tax knowledge plays an indirect role in shaping attitudes of the future taxpayers towards tax compliance intention. Instead, attitudes and subjective norms are found to be most influential and to have predictive ability for intention…
  note: by Liew Wei Lee
  note: Thesis (MSACC)--International Islamic University Malaysia, 2017.
  note: Includes bibliographical references (leaves 106-112).
  subject:
    geographic code: a-my---
  classification: HJ2319
  identifier: http://studentrepo.iium.edu.my/handle/123456789/3083
  record info:
    record content source: UIAM
    record creation date: 180507
    language of cataloging:
      language term: eng