Determinants of tax compliance intention among salaried taxpayers in Klang Valley

This study aimed to analyse the determinants of tax compliance among Malaysian salaried taxpayers in Klang Valley using the extended Theory of Planned Behaviour as a theoretical framework. Tax compliance in this study focused on voluntarily tax reporting in accurate and timely tax return filing. The...

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Main Author:	Norhaslina Dzulkepeli, Dzulkepeli
Format:	Thesis
Language:	eng eng
Published:	2023
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/10783/1/s829352_01.pdf https://etd.uum.edu.my/10783/2/s829352_02.pdf
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id	my-uum-etd.10783
record_format	uketd_dc
spelling	my-uum-etd.107832023-11-29T01:16:17Z Determinants of tax compliance intention among salaried taxpayers in Klang Valley 2023 Norhaslina Dzulkepeli, Dzulkepeli Mohd Ariff Mohd Ariff, Arifatul Husna College of Business (COB) College of Business HJ4771.6 Income Tax. Tax Returns. This study aimed to analyse the determinants of tax compliance among Malaysian salaried taxpayers in Klang Valley using the extended Theory of Planned Behaviour as a theoretical framework. Tax compliance in this study focused on voluntarily tax reporting in accurate and timely tax return filing. The objectives of the study were to determine the level and relationship of attitude, subjective norms, perceived behavioural control (PBC), tax knowledge and trust in the government towards tax compliance intention among salaried taxpayers in Klang Valley. The method of data collection used was online questionnaires. Descriptive analysis, reliability analysis, factor analysis, and multiple regression analysis were conducted using the data collected from 202 respondents chosen through random sampling. Through multiple regression analysis, the results showed that independent variables that significantly influenced the intention towards tax compliance were attitude, PBC, and trust in the government. The results also found that the tested independent variables explained 63.9% of the variation in tax compliance intention about tax reporting and filing among salaried taxpayers in Klang Valley. 2023 Thesis https://etd.uum.edu.my/10783/ https://etd.uum.edu.my/10783/1/s829352_01.pdf text eng 2026-04-30 staffonly https://etd.uum.edu.my/10783/2/s829352_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Mohd Ariff Mohd Ariff, Arifatul Husna
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Norhaslina Dzulkepeli, Dzulkepeli Determinants of tax compliance intention among salaried taxpayers in Klang Valley
description	This study aimed to analyse the determinants of tax compliance among Malaysian salaried taxpayers in Klang Valley using the extended Theory of Planned Behaviour as a theoretical framework. Tax compliance in this study focused on voluntarily tax reporting in accurate and timely tax return filing. The objectives of the study were to determine the level and relationship of attitude, subjective norms, perceived behavioural control (PBC), tax knowledge and trust in the government towards tax compliance intention among salaried taxpayers in Klang Valley. The method of data collection used was online questionnaires. Descriptive analysis, reliability analysis, factor analysis, and multiple regression analysis were conducted using the data collected from 202 respondents chosen through random sampling. Through multiple regression analysis, the results showed that independent variables that significantly influenced the intention towards tax compliance were attitude, PBC, and trust in the government. The results also found that the tested independent variables explained 63.9% of the variation in tax compliance intention about tax reporting and filing among salaried taxpayers in Klang Valley.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Norhaslina Dzulkepeli, Dzulkepeli
author_facet	Norhaslina Dzulkepeli, Dzulkepeli
author_sort	Norhaslina Dzulkepeli, Dzulkepeli
title	Determinants of tax compliance intention among salaried taxpayers in Klang Valley
title_short	Determinants of tax compliance intention among salaried taxpayers in Klang Valley
title_full	Determinants of tax compliance intention among salaried taxpayers in Klang Valley
title_fullStr	Determinants of tax compliance intention among salaried taxpayers in Klang Valley
title_full_unstemmed	Determinants of tax compliance intention among salaried taxpayers in Klang Valley
title_sort	determinants of tax compliance intention among salaried taxpayers in klang valley
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2023
url	https://etd.uum.edu.my/10783/1/s829352_01.pdf https://etd.uum.edu.my/10783/2/s829352_02.pdf
_version_	1794023749857574912

Determinants of tax compliance intention among salaried taxpayers in Klang Valley

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