Faktor-faktor yang mempengaruhi kepatuhan cukai dalam kalangan pegawai-pegawai LHDNM

This study aims to examine the relationship between factors that influence tax compliance behavior among Inland Revenue Board of Malaysia (IRBM) officers. A total of 5 taxpayers were interviewed to get feedback. This study examines six independent variables, namely taxpayer attitudes, subjective nor...

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Main Author:	Ahmad Rizal, Ab Manan
Format:	Thesis
Language:	eng eng
Published:	2023
Subjects:	HJ4771.6 Income Tax Tax Returns. HJ Public Finance
Online Access:	https://etd.uum.edu.my/10720/1/s827742_01.pdf https://etd.uum.edu.my/10720/2/s827742_02.pdf
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id	my-uum-etd.10720
record_format	uketd_dc
spelling	my-uum-etd.107202023-10-30T03:10:41Z Faktor-faktor yang mempengaruhi kepatuhan cukai dalam kalangan pegawai-pegawai LHDNM 2023 Ahmad Rizal, Ab Manan Nor Ahmad, Saidatul Nurul Hidayah Jannatun Naim College of Business (COB) College of Business HJ4771.6 Income Tax. Tax Returns. HJ Public Finance This study aims to examine the relationship between factors that influence tax compliance behavior among Inland Revenue Board of Malaysia (IRBM) officers. A total of 5 taxpayers were interviewed to get feedback. This study examines six independent variables, namely taxpayer attitudes, subjective norms, perceived behavioral control, tax knowledge, taxation record keeping, and cost and time factors in taxation matters with tax compliance behavior. Interviews were conducted as an instrument in this qualitative research to assess the relationship between the above factors and tax compliance behavior. The results of this study show that only four factors, namely taxpayers' attitudes, subjective norms, perceived behavioural control and tax knowledge have an influence on tax compliance behavior. The remaining two factors which are the keeping of taxation records and cost and time factors are not relevant in influencing tax compliance behavior. Future research can target the same group of taxpayers with a focus on taxpayers who have more than one source of income to provide a broader understanding of these findings. 2023 Thesis https://etd.uum.edu.my/10720/ https://etd.uum.edu.my/10720/1/s827742_01.pdf text eng 2026-01-31 staffonly https://etd.uum.edu.my/10720/2/s827742_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Nor Ahmad, Saidatul Nurul Hidayah Jannatun Naim
topic	HJ4771.6 Income Tax Tax Returns. HJ Public Finance
spellingShingle	HJ4771.6 Income Tax Tax Returns. HJ Public Finance Ahmad Rizal, Ab Manan Faktor-faktor yang mempengaruhi kepatuhan cukai dalam kalangan pegawai-pegawai LHDNM
description	This study aims to examine the relationship between factors that influence tax compliance behavior among Inland Revenue Board of Malaysia (IRBM) officers. A total of 5 taxpayers were interviewed to get feedback. This study examines six independent variables, namely taxpayer attitudes, subjective norms, perceived behavioral control, tax knowledge, taxation record keeping, and cost and time factors in taxation matters with tax compliance behavior. Interviews were conducted as an instrument in this qualitative research to assess the relationship between the above factors and tax compliance behavior. The results of this study show that only four factors, namely taxpayers' attitudes, subjective norms, perceived behavioural control and tax knowledge have an influence on tax compliance behavior. The remaining two factors which are the keeping of taxation records and cost and time factors are not relevant in influencing tax compliance behavior. Future research can target the same group of taxpayers with a focus on taxpayers who have more than one source of income to provide a broader understanding of these findings.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Ahmad Rizal, Ab Manan
author_facet	Ahmad Rizal, Ab Manan
author_sort	Ahmad Rizal, Ab Manan
title	Faktor-faktor yang mempengaruhi kepatuhan cukai dalam kalangan pegawai-pegawai LHDNM
title_short	Faktor-faktor yang mempengaruhi kepatuhan cukai dalam kalangan pegawai-pegawai LHDNM
title_full	Faktor-faktor yang mempengaruhi kepatuhan cukai dalam kalangan pegawai-pegawai LHDNM
title_fullStr	Faktor-faktor yang mempengaruhi kepatuhan cukai dalam kalangan pegawai-pegawai LHDNM
title_full_unstemmed	Faktor-faktor yang mempengaruhi kepatuhan cukai dalam kalangan pegawai-pegawai LHDNM
title_sort	faktor-faktor yang mempengaruhi kepatuhan cukai dalam kalangan pegawai-pegawai lhdnm
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2023
url	https://etd.uum.edu.my/10720/1/s827742_01.pdf https://etd.uum.edu.my/10720/2/s827742_02.pdf
_version_	1783729415847411712

Faktor-faktor yang mempengaruhi kepatuhan cukai dalam kalangan pegawai-pegawai LHDNM

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