Tax compliance intention: A mediating role of tax knowledge among individual taxpayers in Kota Kinabalu, Sabah

Increasing levels of non-received tax revenue due to tax non-compliance is a critical challenge faced by any government and Malaysia is no exception. Hence, the purpose of this study is to investigate the Tax Compliance Intention of individual taxpayers in Kota Kinabalu, Malaysia by using the Theory...

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Main Author:	Mohaneswari a/p Renganathan
Format:	Thesis
Language:	English English
Published:	2023
Subjects:	HJ2361-3192.7 By region or country
Online Access:	https://eprints.ums.edu.my/id/eprint/40796/1/24%20PAGES.pdf https://eprints.ums.edu.my/id/eprint/40796/2/FULLTEXT.pdf
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id	my-ums-ep.40796
record_format	uketd_dc
spelling	my-ums-ep.407962024-09-05T01:54:39Z Tax compliance intention: A mediating role of tax knowledge among individual taxpayers in Kota Kinabalu, Sabah 2023 Mohaneswari a/p Renganathan HJ2361-3192.7 By region or country Increasing levels of non-received tax revenue due to tax non-compliance is a critical challenge faced by any government and Malaysia is no exception. Hence, the purpose of this study is to investigate the Tax Compliance Intention of individual taxpayers in Kota Kinabalu, Malaysia by using the Theory of Planned Behaviour (TPB) with three determinants: Tax Morale, Trust in Government and Tax Socialization. Tax Knowledge further mediates the relationships between these determinants on Tax Compliance Intention. This study collected survey data from 385 respondents in Kota Kinabalu in August 2022 and used convenience sampling for determining respondents from taxpayers. Data was analysed using regression analysis and Cronbach’s alpha test was used to check the validity and reliability of the data set. In order to provide new insights on tax compliance research, this study employed Tax Knowledge as a mediator, unlike prior studies that mainly examined it as an independent variable. The study discovered that Tax Morale has an inverse direct effect on Tax Knowledge and Tax Knowledge mediates the relationship between Tax Morale and Tax Socialization on Tax Compliance Intention. Therefore, the findings of this study aids policymakers, in improving taxpayer compliance by leveraging taxpayer’s knowledge, boosting taxpayer’s morale, thus improving the current tax system in order to boost voluntary tax compliance. While the research is conducted in Kota Kinabalu, the implications extend beyond this specific region as it can shed light on fundamental behavioral aspects of tax compliance that are relevant to taxpayers across different regions in Malaysia and potentially in other countries as well. 2023 Thesis https://eprints.ums.edu.my/id/eprint/40796/ https://eprints.ums.edu.my/id/eprint/40796/1/24%20PAGES.pdf text en public https://eprints.ums.edu.my/id/eprint/40796/2/FULLTEXT.pdf text en validuser masters Universiti Malaysia Sabah Faculty of Business, Economics and Accountancy
institution	Universiti Malaysia Sabah
collection	UMS Institutional Repository
language	English English
topic	HJ2361-3192.7 By region or country
spellingShingle	HJ2361-3192.7 By region or country Mohaneswari a/p Renganathan Tax compliance intention: A mediating role of tax knowledge among individual taxpayers in Kota Kinabalu, Sabah
description	Increasing levels of non-received tax revenue due to tax non-compliance is a critical challenge faced by any government and Malaysia is no exception. Hence, the purpose of this study is to investigate the Tax Compliance Intention of individual taxpayers in Kota Kinabalu, Malaysia by using the Theory of Planned Behaviour (TPB) with three determinants: Tax Morale, Trust in Government and Tax Socialization. Tax Knowledge further mediates the relationships between these determinants on Tax Compliance Intention. This study collected survey data from 385 respondents in Kota Kinabalu in August 2022 and used convenience sampling for determining respondents from taxpayers. Data was analysed using regression analysis and Cronbach’s alpha test was used to check the validity and reliability of the data set. In order to provide new insights on tax compliance research, this study employed Tax Knowledge as a mediator, unlike prior studies that mainly examined it as an independent variable. The study discovered that Tax Morale has an inverse direct effect on Tax Knowledge and Tax Knowledge mediates the relationship between Tax Morale and Tax Socialization on Tax Compliance Intention. Therefore, the findings of this study aids policymakers, in improving taxpayer compliance by leveraging taxpayer’s knowledge, boosting taxpayer’s morale, thus improving the current tax system in order to boost voluntary tax compliance. While the research is conducted in Kota Kinabalu, the implications extend beyond this specific region as it can shed light on fundamental behavioral aspects of tax compliance that are relevant to taxpayers across different regions in Malaysia and potentially in other countries as well.
format	Thesis
qualification_level	Master's degree
author	Mohaneswari a/p Renganathan
author_facet	Mohaneswari a/p Renganathan
author_sort	Mohaneswari a/p Renganathan
title	Tax compliance intention: A mediating role of tax knowledge among individual taxpayers in Kota Kinabalu, Sabah
title_short	Tax compliance intention: A mediating role of tax knowledge among individual taxpayers in Kota Kinabalu, Sabah
title_full	Tax compliance intention: A mediating role of tax knowledge among individual taxpayers in Kota Kinabalu, Sabah
title_fullStr	Tax compliance intention: A mediating role of tax knowledge among individual taxpayers in Kota Kinabalu, Sabah
title_full_unstemmed	Tax compliance intention: A mediating role of tax knowledge among individual taxpayers in Kota Kinabalu, Sabah
title_sort	tax compliance intention: a mediating role of tax knowledge among individual taxpayers in kota kinabalu, sabah
granting_institution	Universiti Malaysia Sabah
granting_department	Faculty of Business, Economics and Accountancy
publishDate	2023
url	https://eprints.ums.edu.my/id/eprint/40796/1/24%20PAGES.pdf https://eprints.ums.edu.my/id/eprint/40796/2/FULLTEXT.pdf
_version_	1811770554726744064

Tax compliance intention: A mediating role of tax knowledge among individual taxpayers in Kota Kinabalu, Sabah

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