Citizens' attitudes towards tax evasion: demographic profile, perception of fairness and relative seriousness / Nur Quratun 'Aini Haron

This is an exploratory study conducted in Malaysia whereby it focuses on the citizens' attitudes toward tax evasion and to determine whether demographic profile and perception of fairness affect the attitudes of the Malaysian citizens on tax evasion. In addition, this study examined whether cit...

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Main Author:	Haron, Nur Quratun 'Aini
Format:	Thesis
Language:	English
Published:	2015
Subjects:	Indexes (General)
Online Access:	https://ir.uitm.edu.my/id/eprint/17636/1/TM_NUR%20QURATUN%20%27AINI%20HAROM%20AC%2015_5.pdf
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id	my-uitm-ir.17636
record_format	uketd_dc
spelling	my-uitm-ir.176362022-03-10T07:57:15Z Citizens' attitudes towards tax evasion: demographic profile, perception of fairness and relative seriousness / Nur Quratun 'Aini Haron 2015 Haron, Nur Quratun 'Aini Indexes (General) This is an exploratory study conducted in Malaysia whereby it focuses on the citizens' attitudes toward tax evasion and to determine whether demographic profile and perception of fairness affect the attitudes of the Malaysian citizens on tax evasion. In addition, this study examined whether citizens in Malaysia view tax evasion as an acceptable activity and examined the relative seriousness of tax evasion as compared to other offences. The sample size of this study is 173 comprising of salary earning and retirees located throughout the Southern and Central regions. This study found that only age and nature of employment have a significant difference on the attitudes towards tax evasion. Respondents' gender, level of income and level of education seemed to bear no significant difference to their attitudes towards tax evasion. Apart from that, perception of fairness is also found to have no significant relationship with the citizens' attitudes towards tax evasion. Surprisingly, this study found that citizens in Malaysia find it acceptable to evade on all sizes of income, be it "a small part", "a large part", or "all part" of their income. Tax evasion also was not considered as a serious offence as it has been ranked as the least severe as compared to suicide, abortion, homosexuality, prostitution, wife beating, divorce, accepting a bribe, avoiding fare on a public transport and claiming government benefits which you are not entitled to. This study may be useful and would be able to facilitate the tax authorities in evaluating and reviewing the current tax system. It is crucial so as to ensure that people will not take tax evasion lightly. 2015 Thesis https://ir.uitm.edu.my/id/eprint/17636/ https://ir.uitm.edu.my/id/eprint/17636/1/TM_NUR%20QURATUN%20%27AINI%20HAROM%20AC%2015_5.pdf text en public mphil masters Universiti Teknologi MARA Faculty of Accountancy Othman, Rani Diana (Dr.)
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Othman, Rani Diana (Dr.)
topic	Indexes (General)
spellingShingle	Indexes (General) Haron, Nur Quratun 'Aini Citizens' attitudes towards tax evasion: demographic profile, perception of fairness and relative seriousness / Nur Quratun 'Aini Haron
description	This is an exploratory study conducted in Malaysia whereby it focuses on the citizens' attitudes toward tax evasion and to determine whether demographic profile and perception of fairness affect the attitudes of the Malaysian citizens on tax evasion. In addition, this study examined whether citizens in Malaysia view tax evasion as an acceptable activity and examined the relative seriousness of tax evasion as compared to other offences. The sample size of this study is 173 comprising of salary earning and retirees located throughout the Southern and Central regions. This study found that only age and nature of employment have a significant difference on the attitudes towards tax evasion. Respondents' gender, level of income and level of education seemed to bear no significant difference to their attitudes towards tax evasion. Apart from that, perception of fairness is also found to have no significant relationship with the citizens' attitudes towards tax evasion. Surprisingly, this study found that citizens in Malaysia find it acceptable to evade on all sizes of income, be it "a small part", "a large part", or "all part" of their income. Tax evasion also was not considered as a serious offence as it has been ranked as the least severe as compared to suicide, abortion, homosexuality, prostitution, wife beating, divorce, accepting a bribe, avoiding fare on a public transport and claiming government benefits which you are not entitled to. This study may be useful and would be able to facilitate the tax authorities in evaluating and reviewing the current tax system. It is crucial so as to ensure that people will not take tax evasion lightly.
format	Thesis
qualification_name	Master of Philosophy (M.Phil.)
qualification_level	Master's degree
author	Haron, Nur Quratun 'Aini
author_facet	Haron, Nur Quratun 'Aini
author_sort	Haron, Nur Quratun 'Aini
title	Citizens' attitudes towards tax evasion: demographic profile, perception of fairness and relative seriousness / Nur Quratun 'Aini Haron
title_short	Citizens' attitudes towards tax evasion: demographic profile, perception of fairness and relative seriousness / Nur Quratun 'Aini Haron
title_full	Citizens' attitudes towards tax evasion: demographic profile, perception of fairness and relative seriousness / Nur Quratun 'Aini Haron
title_fullStr	Citizens' attitudes towards tax evasion: demographic profile, perception of fairness and relative seriousness / Nur Quratun 'Aini Haron
title_full_unstemmed	Citizens' attitudes towards tax evasion: demographic profile, perception of fairness and relative seriousness / Nur Quratun 'Aini Haron
title_sort	citizens' attitudes towards tax evasion: demographic profile, perception of fairness and relative seriousness / nur quratun 'aini haron
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2015
url	https://ir.uitm.edu.my/id/eprint/17636/1/TM_NUR%20QURATUN%20%27AINI%20HAROM%20AC%2015_5.pdf
_version_	1783733572774920192

Citizens' attitudes towards tax evasion: demographic profile, perception of fairness and relative seriousness / Nur Quratun 'Aini Haron

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