Tax Compliance Behaviour among Malaysian Professionals: An Extension of Mars Model of Individual Behaviour and Performance
The issue of tax compliance is old as the taxes itself. It is one of the major problems for all taxation authorities across the globe. In Malaysia, tax revenue accounted up to 51% of Malaysian government budget but tax gap was reported to have causedrevenue loss up to 47 billion since 2015. From...
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my-usim-ddms-13113 |
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uketd_dc |
| institution |
Universiti Sains Islam Malaysia |
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USIM Institutional Repository |
| language |
en_US |
| topic |
Tax compliance MARS model of individual behaviour and performance survey Structural Equation Modelling |
| spellingShingle |
Tax compliance MARS model of individual behaviour and performance survey Structural Equation Modelling Noorliana binti Safian Tax Compliance Behaviour among Malaysian Professionals: An Extension of Mars Model of Individual Behaviour and Performance |
| description |
The issue of tax compliance is old as the taxes itself. It is one of the major problems
for all taxation authorities across the globe. In Malaysia, tax revenue accounted up to
51% of Malaysian government budget but tax gap was reported to have causedrevenue
loss up to 47 billion since 2015. From this amount, it has been identified that the
professionals like doctors, lawyers, architects and engineers are owing huge amount of
tax and penalties to the IRB. Due to this, examining the factors that influence this group
to comply with the tax law is therefore worthwhile. The focus of this study is to
investigate the factors contribute to tax compliance among the professional group using
the MARS Model of Individual Behaviour and Performance, an organizational
behaviour model. In addition to that, two variables were added to the model which are,
religiosity and ethical sensitivity. The population of this study is the individual
taxpayers who works as doctors, engineers, lawyers, architect, quantity surveyor,
accountant and pharmacist. Simple random sampling and snowball sampling were used
in this study. A total of 123 complete and usable responses were collected using survey
questionnaire. The data was analyzed using Statistical Package for Social Sciences
(SPSS) and Smart Partial Least Square (PLS). The findings showed that role perception
and ethical sensitivity have positive effect ontax compliance behaviour while other
variables have no positive effect on tax compliance behaviour among the professionals.
In addition, situational factor strengthens the positive relationship of role perception on
tax compliance behaviour. Theoretical and practical implications of this study were also
discussed in understanding the tax compliance behaviour among professional group in
Malaysia. Tax authorities are suggested to come out with various programs on civic
duties and moral obligations to increase tax compliance behaviour on this group. The
findings of this study are limited to the professional group in Malaysia only. Future
studies are recommended to replicate the study by including high income group in
Malaysia as well as to investigate the compliance of professional group in developing
countries to better compare the findings with the findings of this study. |
| format |
Thesis |
| author |
Noorliana binti Safian |
| author_facet |
Noorliana binti Safian |
| author_sort |
Noorliana binti Safian |
| title |
Tax Compliance Behaviour among Malaysian Professionals: An Extension of Mars Model of Individual Behaviour and Performance |
| title_short |
Tax Compliance Behaviour among Malaysian Professionals: An Extension of Mars Model of Individual Behaviour and Performance |
| title_full |
Tax Compliance Behaviour among Malaysian Professionals: An Extension of Mars Model of Individual Behaviour and Performance |
| title_fullStr |
Tax Compliance Behaviour among Malaysian Professionals: An Extension of Mars Model of Individual Behaviour and Performance |
| title_full_unstemmed |
Tax Compliance Behaviour among Malaysian Professionals: An Extension of Mars Model of Individual Behaviour and Performance |
| title_sort |
tax compliance behaviour among malaysian professionals: an extension of mars model of individual behaviour and performance |
| granting_institution |
Universiti Sains Islam Malaysia |
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my-usim-ddms-131132024-05-29T20:25:17Z Tax Compliance Behaviour among Malaysian Professionals: An Extension of Mars Model of Individual Behaviour and Performance Noorliana binti Safian The issue of tax compliance is old as the taxes itself. It is one of the major problems for all taxation authorities across the globe. In Malaysia, tax revenue accounted up to 51% of Malaysian government budget but tax gap was reported to have causedrevenue loss up to 47 billion since 2015. From this amount, it has been identified that the professionals like doctors, lawyers, architects and engineers are owing huge amount of tax and penalties to the IRB. Due to this, examining the factors that influence this group to comply with the tax law is therefore worthwhile. The focus of this study is to investigate the factors contribute to tax compliance among the professional group using the MARS Model of Individual Behaviour and Performance, an organizational behaviour model. In addition to that, two variables were added to the model which are, religiosity and ethical sensitivity. The population of this study is the individual taxpayers who works as doctors, engineers, lawyers, architect, quantity surveyor, accountant and pharmacist. Simple random sampling and snowball sampling were used in this study. A total of 123 complete and usable responses were collected using survey questionnaire. The data was analyzed using Statistical Package for Social Sciences (SPSS) and Smart Partial Least Square (PLS). The findings showed that role perception and ethical sensitivity have positive effect ontax compliance behaviour while other variables have no positive effect on tax compliance behaviour among the professionals. In addition, situational factor strengthens the positive relationship of role perception on tax compliance behaviour. Theoretical and practical implications of this study were also discussed in understanding the tax compliance behaviour among professional group in Malaysia. Tax authorities are suggested to come out with various programs on civic duties and moral obligations to increase tax compliance behaviour on this group. The findings of this study are limited to the professional group in Malaysia only. Future studies are recommended to replicate the study by including high income group in Malaysia as well as to investigate the compliance of professional group in developing countries to better compare the findings with the findings of this study. Universiti Sains Islam Malaysia 2023-06 Thesis en_US https://oarep.usim.edu.my/handle/123456789/13113 https://oarep.usim.edu.my/bitstreams/fb0dddc9-81e6-400c-a15f-4dfa933d27cd/download 7f121c1da28c6eb30587715220365400 https://oarep.usim.edu.my/bitstreams/58d31d91-831c-4502-9b7f-469b7bdc5668/download d720fb998d634cceaf64351db9bfb305 https://oarep.usim.edu.my/bitstreams/9c999f8a-0592-4cb4-8fbd-8cf3ceba63db/download e08da0184379428d40d18def5211dc96 https://oarep.usim.edu.my/bitstreams/b5eb1e1f-dd1b-49a9-9411-5ae08369277b/download 331f22295a6a3b0bc5c92fe3c94968bb https://oarep.usim.edu.my/bitstreams/444a1f26-d360-4efd-9442-5d340a71ba4f/download db85acd442e7592083b556d690246351 https://oarep.usim.edu.my/bitstreams/64bb9500-8cee-41aa-94e4-493dfb1117c0/download deaf1d32366b3a8ef716ec892a4758e4 https://oarep.usim.edu.my/bitstreams/5f0efd83-6697-4171-afc5-f14cc9b55e2e/download 73816154b25e838220df87b4ab3a3a2a https://oarep.usim.edu.my/bitstreams/2d578218-68fb-4937-9f45-91f8cfb9c448/download 61fc7488721d605209e77c6a5e5ad216 https://oarep.usim.edu.my/bitstreams/1779a36b-d518-47d7-886f-2f764e391590/download 67ab4440bf3411d090ab9e0d758d7088 https://oarep.usim.edu.my/bitstreams/d9164b57-51e6-4124-b672-d36c806b5be8/download 46e7c50d534980b5a4c30c9a7c7ee5b0 https://oarep.usim.edu.my/bitstreams/f09ae85d-b77a-404d-ada9-fa9c572e8c64/download 8a4605be74aa9ea9d79846c1fba20a33 https://oarep.usim.edu.my/bitstreams/ff9bf368-73c9-4047-82b6-4bec6c9714ea/download 68b329da9893e34099c7d8ad5cb9c940 https://oarep.usim.edu.my/bitstreams/af55272f-98bf-477b-8bfa-43d00cb2158e/download 9163eb1b996ccc7564b0233242da84e1 https://oarep.usim.edu.my/bitstreams/4bdf19b0-4e4e-4195-a1e1-fcdf718d490b/download 8c628006b9931d61c5448f00ca31a9fe https://oarep.usim.edu.my/bitstreams/3b4f7373-1e82-45d6-97b3-5a4ac79599fb/download 34bc5608dd457fe11a8e3ad84045f036 https://oarep.usim.edu.my/bitstreams/7d2754b1-485a-4d1e-be24-46d2ad99e2ef/download d56ca32d9bf3b37f5a00dc7dcdf76a30 https://oarep.usim.edu.my/bitstreams/a794ffd4-4307-4011-99bb-909d4a7d93cc/download 759e588ecd8336702d2be23d5fc72161 https://oarep.usim.edu.my/bitstreams/80186fd1-e5b7-4247-98ae-60186425b810/download 4a85a94adc87c7cc3ee9fc05a826dfa8 https://oarep.usim.edu.my/bitstreams/4b0f98c9-4453-499d-ba48-5caec8a853a7/download 34e182b96748b16cd032e995bd7b8060 https://oarep.usim.edu.my/bitstreams/8389d08d-f1ff-465a-b528-e6fa9d21be0d/download 23d88f500db664c826082143e27b3f19 https://oarep.usim.edu.my/bitstreams/ad81712d-fdbe-46b7-8f56-54fe59dddc80/download 9f19c06150360dc29caf96371164d1d6 Tax compliance, MARS model of individual behaviour and performance, survey, Structural Equation Modelling |