Factors affecting real property gains tax compliance intention among individuals

Not returning the CKHT 1A Form after a transaction of selling or disposing properties as required by the Inland Revenue Board of Malaysia (IRBM) through Real Property Gains Tax (RPGT) Act shows that there is a tax non-compliance among disposers. This study investigated the factors affecting RPGT com...

Full description

Saved in:

Bibliographic Details
Main Author:	Noriza, Othman
Format:	Thesis
Language:	eng eng
Published:	2023
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/10752/1/s829353_01.pdf https://etd.uum.edu.my/10752/2/s829353_02.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uum-etd.10752
record_format	uketd_dc
spelling	my-uum-etd.107522023-11-26T02:49:43Z Factors affecting real property gains tax compliance intention among individuals 2023 Noriza, Othman Ibrahim, Idawati Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy HF5601-5689 Accounting Not returning the CKHT 1A Form after a transaction of selling or disposing properties as required by the Inland Revenue Board of Malaysia (IRBM) through Real Property Gains Tax (RPGT) Act shows that there is a tax non-compliance among disposers. This study investigated the factors affecting RPGT compliance intention among individuals. A theoretical framework was developed based on the Theory of Planned Behaviour. The objectives of the study were to determine the level of attitude, subjective norms, tax education, tax awareness and RPGT compliance intention among individuals; and the relationship between attitude, subjective norms, perceived behavioural control (tax education and tax awareness) and RPGT compliance intention among individual disposers. Attitude had the highest mean value followed by subjective norm and tax awareness. The level of tax education had the lowest mean value, indicating that it is moderate. By employing a random sampling method, a total of 186 responses were gathered from online questionnaires. The results of multiple regression analysis showed that attitude and subjective norm positively influenced the intention towards RPGT compliance while tax awareness influenced adversely. The findings also revealed that the independent variables tested explained 43.5% of the variance in RPGT compliance intention. Hence, the model used in this study was supported as suitable and was able to predict the dependent variable, RPGT compliance intention. These results offer IRBM with empirical support for the formulation of more effective measures to increase RPGT compliance in Malaysia. This study has certain limitations such as small sample size and the exclusive focus on TPB model elements that may not adequately explain RPGT compliance behaviour. Future studies should employ a greater number of participants to ensure that the findings are applicable and beneficial for all Malaysian taxpayers and should incorporate different theoretical models and moderating and mediating factors to better comprehend the mechanisms behind RPGT compliance behaviour. 2023 Thesis https://etd.uum.edu.my/10752/ https://etd.uum.edu.my/10752/1/s829353_01.pdf text eng 2026-04-30 staffonly https://etd.uum.edu.my/10752/2/s829353_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Ibrahim, Idawati
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Noriza, Othman Factors affecting real property gains tax compliance intention among individuals
description	Not returning the CKHT 1A Form after a transaction of selling or disposing properties as required by the Inland Revenue Board of Malaysia (IRBM) through Real Property Gains Tax (RPGT) Act shows that there is a tax non-compliance among disposers. This study investigated the factors affecting RPGT compliance intention among individuals. A theoretical framework was developed based on the Theory of Planned Behaviour. The objectives of the study were to determine the level of attitude, subjective norms, tax education, tax awareness and RPGT compliance intention among individuals; and the relationship between attitude, subjective norms, perceived behavioural control (tax education and tax awareness) and RPGT compliance intention among individual disposers. Attitude had the highest mean value followed by subjective norm and tax awareness. The level of tax education had the lowest mean value, indicating that it is moderate. By employing a random sampling method, a total of 186 responses were gathered from online questionnaires. The results of multiple regression analysis showed that attitude and subjective norm positively influenced the intention towards RPGT compliance while tax awareness influenced adversely. The findings also revealed that the independent variables tested explained 43.5% of the variance in RPGT compliance intention. Hence, the model used in this study was supported as suitable and was able to predict the dependent variable, RPGT compliance intention. These results offer IRBM with empirical support for the formulation of more effective measures to increase RPGT compliance in Malaysia. This study has certain limitations such as small sample size and the exclusive focus on TPB model elements that may not adequately explain RPGT compliance behaviour. Future studies should employ a greater number of participants to ensure that the findings are applicable and beneficial for all Malaysian taxpayers and should incorporate different theoretical models and moderating and mediating factors to better comprehend the mechanisms behind RPGT compliance behaviour.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Noriza, Othman
author_facet	Noriza, Othman
author_sort	Noriza, Othman
title	Factors affecting real property gains tax compliance intention among individuals
title_short	Factors affecting real property gains tax compliance intention among individuals
title_full	Factors affecting real property gains tax compliance intention among individuals
title_fullStr	Factors affecting real property gains tax compliance intention among individuals
title_full_unstemmed	Factors affecting real property gains tax compliance intention among individuals
title_sort	factors affecting real property gains tax compliance intention among individuals
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2023
url	https://etd.uum.edu.my/10752/1/s829353_01.pdf https://etd.uum.edu.my/10752/2/s829353_02.pdf
_version_	1783729424073490432

Factors affecting real property gains tax compliance intention among individuals

Similar Items