Perception of taxpayers towards tax compliance on justice, tax rate and tax penalty in Malaysia

Tax compliance is a degree of obligation of taxpayers towards the rule and regulations of taxes which free from any involvement in tax avoidance or tax evasion activities. In Malaysia, tax collection is one of the main incomes revenue to govern the country. Recently, the tax collection seems decreas...

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Main Author:	Hamizah Azizah, Sobri
Format:	Thesis
Language:	eng eng
Published:	2022
Subjects:	HJ Public Finance
Online Access:	https://etd.uum.edu.my/10694/1/s827513_01.pdf https://etd.uum.edu.my/10694/2/s827513_02.pdf
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id	my-uum-etd.10694
record_format	uketd_dc
spelling	my-uum-etd.106942023-11-14T09:10:34Z Perception of taxpayers towards tax compliance on justice, tax rate and tax penalty in Malaysia 2022 Hamizah Azizah, Sobri College of Business (COB) College of Business HJ Public Finance Tax compliance is a degree of obligation of taxpayers towards the rule and regulations of taxes which free from any involvement in tax avoidance or tax evasion activities. In Malaysia, tax collection is one of the main incomes revenue to govern the country. Recently, the tax collection seems decrease due to tax compliance gap. Previous studies are focusing on the corporate tax, SME’s or combination with personal income tax. As less attention was given specifically to personal income tax research, the current study has been conducted to examine the relationship between the perception of taxpayers on justice, tax rate and tax penalty towards the personal income tax compliance. There are two theories used in the study which are Fiscal Exchange Theory and Economic Deterrence Theory reflecting the variables. There are seventyfour returned questionnaires that measured the perception of taxpayers on justice, tax rate and tax penalty towards personal income tax compliance. The findings reveal that there is positive and significant relationship between justice and tax penalty with tax compliance. While then, tax rate has negative relationship with the tax compliance. 2022 Thesis https://etd.uum.edu.my/10694/ https://etd.uum.edu.my/10694/1/s827513_01.pdf text eng public https://etd.uum.edu.my/10694/2/s827513_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
topic	HJ Public Finance
spellingShingle	HJ Public Finance Hamizah Azizah, Sobri Perception of taxpayers towards tax compliance on justice, tax rate and tax penalty in Malaysia
description	Tax compliance is a degree of obligation of taxpayers towards the rule and regulations of taxes which free from any involvement in tax avoidance or tax evasion activities. In Malaysia, tax collection is one of the main incomes revenue to govern the country. Recently, the tax collection seems decrease due to tax compliance gap. Previous studies are focusing on the corporate tax, SME’s or combination with personal income tax. As less attention was given specifically to personal income tax research, the current study has been conducted to examine the relationship between the perception of taxpayers on justice, tax rate and tax penalty towards the personal income tax compliance. There are two theories used in the study which are Fiscal Exchange Theory and Economic Deterrence Theory reflecting the variables. There are seventyfour returned questionnaires that measured the perception of taxpayers on justice, tax rate and tax penalty towards personal income tax compliance. The findings reveal that there is positive and significant relationship between justice and tax penalty with tax compliance. While then, tax rate has negative relationship with the tax compliance.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Hamizah Azizah, Sobri
author_facet	Hamizah Azizah, Sobri
author_sort	Hamizah Azizah, Sobri
title	Perception of taxpayers towards tax compliance on justice, tax rate and tax penalty in Malaysia
title_short	Perception of taxpayers towards tax compliance on justice, tax rate and tax penalty in Malaysia
title_full	Perception of taxpayers towards tax compliance on justice, tax rate and tax penalty in Malaysia
title_fullStr	Perception of taxpayers towards tax compliance on justice, tax rate and tax penalty in Malaysia
title_full_unstemmed	Perception of taxpayers towards tax compliance on justice, tax rate and tax penalty in Malaysia
title_sort	perception of taxpayers towards tax compliance on justice, tax rate and tax penalty in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2022
url	https://etd.uum.edu.my/10694/1/s827513_01.pdf https://etd.uum.edu.my/10694/2/s827513_02.pdf
_version_	1783729405112090624

Perception of taxpayers towards tax compliance on justice, tax rate and tax penalty in Malaysia

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