Tax knowledge, tax ethics and tax non compliant behavior of non-accounting postgraduates from Universiti Teknologi MARA (UiTM), Shah Alam / Mira Susanti Amirrudin

The objective for implementation of the self-assessment tax system (SAS) is to increase voluntary tax compliance among taxpayers. Under SAS, taxpayers are required to compute their own tax liability. Hence, taxpayers need to have basic personal tax knowledge to fill out tax return form correctly...

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Main Author:	Amirrudin, Mira Susanti
Format:	Thesis
Language:	English
Published:	2007
Subjects:	Malaysia Tax accounting
Online Access:	https://ir.uitm.edu.my/id/eprint/3555/1/TM_MIRA%20SUSANTI%20AMIRRUDIN%20AC%2007_5%201.pdf
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id	my-uitm-ir.3555
record_format	uketd_dc
spelling	my-uitm-ir.35552021-12-08T10:44:40Z Tax knowledge, tax ethics and tax non compliant behavior of non-accounting postgraduates from Universiti Teknologi MARA (UiTM), Shah Alam / Mira Susanti Amirrudin 2007 Amirrudin, Mira Susanti Malaysia Tax accounting Revenue. Taxation. Internal revenue Malaysia The objective for implementation of the self-assessment tax system (SAS) is to increase voluntary tax compliance among taxpayers. Under SAS, taxpayers are required to compute their own tax liability. Hence, taxpayers need to have basic personal tax knowledge to fill out tax return form correctly and accurately. To help them reduce tax liability within the tax laws, taxpayers need to understand the differences between tax evasion, tax avoidance and tax planning. This study aims to assess the level of tax knowledge of postgraduates from non-accounting disciplines and examine their tax ethical beliefs. In addition, the study attempts to identify whether they understand the differences between tax evasion, tax avoidance and tax planning and to seek their opinions about the introduction of tax subject at non-accounting postgraduate's level. A survey was used to collect data from seven non-accounting faculties in Universiti Teknologi MARA, Shah Alam. A total of 620 questionnaires were distributed and the response rate was 35.97% (223/620). The findings indicated that 640/0 of respondents (who are taxpayers) had medium level of knowledge in personal taxation. About 62.80/0 of respondents (who are taxpayers) showed negative level of tax ethics. Interestingly, majority of respondents were unable to define and classify tax behaviours into tax evasion, tax avoidance or tax planning correctly. The level of tax knowledge for those who had studied taxation is higher than those that had not studied taxation. Furthermore, the tax ethics score for male is higher than female which indicates that male taxpayers had higher negative tax ethics level than female. In addition, there is significance difference in the taxpayers experience and the level of tax knowledge. Only 37.7% of respondents favoured that tax subject be introduced in their course. 2007 Thesis https://ir.uitm.edu.my/id/eprint/3555/ https://ir.uitm.edu.my/id/eprint/3555/1/TM_MIRA%20SUSANTI%20AMIRRUDIN%20AC%2007_5%201.pdf text en public masters Universiti Teknologi MARA Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
topic	Malaysia Tax accounting Malaysia Malaysia
spellingShingle	Malaysia Tax accounting Malaysia Malaysia Amirrudin, Mira Susanti Tax knowledge, tax ethics and tax non compliant behavior of non-accounting postgraduates from Universiti Teknologi MARA (UiTM), Shah Alam / Mira Susanti Amirrudin
description	The objective for implementation of the self-assessment tax system (SAS) is to increase voluntary tax compliance among taxpayers. Under SAS, taxpayers are required to compute their own tax liability. Hence, taxpayers need to have basic personal tax knowledge to fill out tax return form correctly and accurately. To help them reduce tax liability within the tax laws, taxpayers need to understand the differences between tax evasion, tax avoidance and tax planning. This study aims to assess the level of tax knowledge of postgraduates from non-accounting disciplines and examine their tax ethical beliefs. In addition, the study attempts to identify whether they understand the differences between tax evasion, tax avoidance and tax planning and to seek their opinions about the introduction of tax subject at non-accounting postgraduate's level. A survey was used to collect data from seven non-accounting faculties in Universiti Teknologi MARA, Shah Alam. A total of 620 questionnaires were distributed and the response rate was 35.97% (223/620). The findings indicated that 640/0 of respondents (who are taxpayers) had medium level of knowledge in personal taxation. About 62.80/0 of respondents (who are taxpayers) showed negative level of tax ethics. Interestingly, majority of respondents were unable to define and classify tax behaviours into tax evasion, tax avoidance or tax planning correctly. The level of tax knowledge for those who had studied taxation is higher than those that had not studied taxation. Furthermore, the tax ethics score for male is higher than female which indicates that male taxpayers had higher negative tax ethics level than female. In addition, there is significance difference in the taxpayers experience and the level of tax knowledge. Only 37.7% of respondents favoured that tax subject be introduced in their course.
format	Thesis
qualification_level	Master's degree
author	Amirrudin, Mira Susanti
author_facet	Amirrudin, Mira Susanti
author_sort	Amirrudin, Mira Susanti
title	Tax knowledge, tax ethics and tax non compliant behavior of non-accounting postgraduates from Universiti Teknologi MARA (UiTM), Shah Alam / Mira Susanti Amirrudin
title_short	Tax knowledge, tax ethics and tax non compliant behavior of non-accounting postgraduates from Universiti Teknologi MARA (UiTM), Shah Alam / Mira Susanti Amirrudin
title_full	Tax knowledge, tax ethics and tax non compliant behavior of non-accounting postgraduates from Universiti Teknologi MARA (UiTM), Shah Alam / Mira Susanti Amirrudin
title_fullStr	Tax knowledge, tax ethics and tax non compliant behavior of non-accounting postgraduates from Universiti Teknologi MARA (UiTM), Shah Alam / Mira Susanti Amirrudin
title_full_unstemmed	Tax knowledge, tax ethics and tax non compliant behavior of non-accounting postgraduates from Universiti Teknologi MARA (UiTM), Shah Alam / Mira Susanti Amirrudin
title_sort	tax knowledge, tax ethics and tax non compliant behavior of non-accounting postgraduates from universiti teknologi mara (uitm), shah alam / mira susanti amirrudin
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2007
url	https://ir.uitm.edu.my/id/eprint/3555/1/TM_MIRA%20SUSANTI%20AMIRRUDIN%20AC%2007_5%201.pdf
_version_	1783733097773137920

Tax knowledge, tax ethics and tax non compliant behavior of non-accounting postgraduates from Universiti Teknologi MARA (UiTM), Shah Alam / Mira Susanti Amirrudin

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