Determinants of tax compliance intention on withholding taxes among payers in Klang Valley

This study attempted to investigate the determinants of tax compliance intention in with holding tax in Klang Valley. A theoretical framework was developed based on the theory of planned behavior and economic deterrence model of tax compliance. The objectives of the study were to determine the level...

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Main Author:	Siti Fatma Zuhra, Din
Format:	Thesis
Language:	eng eng
Published:	2023
Subjects:	HJ4771.6 Income Tax Tax Returns. HJ Public Finance
Online Access:	https://etd.uum.edu.my/10789/1/s829354_01.pdf https://etd.uum.edu.my/10789/2/s829354_02.pdf
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id	my-uum-etd.10789
record_format	uketd_dc
spelling	my-uum-etd.107892023-11-29T01:17:30Z Determinants of tax compliance intention on withholding taxes among payers in Klang Valley 2023 Siti Fatma Zuhra, Din Bidin, Zainol College of Business (COB) College of Business (COB) HJ4771.6 Income Tax. Tax Returns. HJ Public Finance This study attempted to investigate the determinants of tax compliance intention in with holding tax in Klang Valley. A theoretical framework was developed based on the theory of planned behavior and economic deterrence model of tax compliance. The objectives of the study were to determine the level and relationship of attitude, subjective norms, and perceived behavioral control (clarity of law, tax knowledge and probability audit) towards tax compliance intention in a withholding tax among payers in Klang Valley. Online questionnaires were used for data collection. Reliability analysis, factor analysis, descriptive analysis, and multiple regression analysis were conducted using the data collected from 71 respondents chosen via random sampling. The results of multiple regression analysis showed that independent variables that significantly influence the intention towards tax compliance are attitude, tax knowledge and probability of audit. The findings also revealed that the independent variables tested explained 80.9% of the variance in tax compliance intention in withholding tax. Hence, the model used in this study was supported as suitable and was able to predict the dependent variable, tax compliance intention. 2023 Thesis https://etd.uum.edu.my/10789/ https://etd.uum.edu.my/10789/1/s829354_01.pdf text eng 2026-04-30 staffonly https://etd.uum.edu.my/10789/2/s829354_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Bidin, Zainol
topic	HJ4771.6 Income Tax Tax Returns. HJ Public Finance
spellingShingle	HJ4771.6 Income Tax Tax Returns. HJ Public Finance Siti Fatma Zuhra, Din Determinants of tax compliance intention on withholding taxes among payers in Klang Valley
description	This study attempted to investigate the determinants of tax compliance intention in with holding tax in Klang Valley. A theoretical framework was developed based on the theory of planned behavior and economic deterrence model of tax compliance. The objectives of the study were to determine the level and relationship of attitude, subjective norms, and perceived behavioral control (clarity of law, tax knowledge and probability audit) towards tax compliance intention in a withholding tax among payers in Klang Valley. Online questionnaires were used for data collection. Reliability analysis, factor analysis, descriptive analysis, and multiple regression analysis were conducted using the data collected from 71 respondents chosen via random sampling. The results of multiple regression analysis showed that independent variables that significantly influence the intention towards tax compliance are attitude, tax knowledge and probability of audit. The findings also revealed that the independent variables tested explained 80.9% of the variance in tax compliance intention in withholding tax. Hence, the model used in this study was supported as suitable and was able to predict the dependent variable, tax compliance intention.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Siti Fatma Zuhra, Din
author_facet	Siti Fatma Zuhra, Din
author_sort	Siti Fatma Zuhra, Din
title	Determinants of tax compliance intention on withholding taxes among payers in Klang Valley
title_short	Determinants of tax compliance intention on withholding taxes among payers in Klang Valley
title_full	Determinants of tax compliance intention on withholding taxes among payers in Klang Valley
title_fullStr	Determinants of tax compliance intention on withholding taxes among payers in Klang Valley
title_full_unstemmed	Determinants of tax compliance intention on withholding taxes among payers in Klang Valley
title_sort	determinants of tax compliance intention on withholding taxes among payers in klang valley
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2023
url	https://etd.uum.edu.my/10789/1/s829354_01.pdf https://etd.uum.edu.my/10789/2/s829354_02.pdf
_version_	1794023751345504256

Determinants of tax compliance intention on withholding taxes among payers in Klang Valley

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