Factors influencing voluntary income tax compliance Intention among sole proprietors: The mediating effect of information dissemination

Tax non-compliance is a unique problem as it depends not only on economic consequences but also on the combination of psychological, sociological, ethics, enforcement, tax administration, and demographic factors. Various strategies have been introduced by the Inland Revenue Board of Malaysia (IRBM)...

Full description

Saved in:

Bibliographic Details
Main Author:	Razilina, A.Razak
Format:	Thesis
Language:	eng eng
Published:	2022
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/10942/1/depositpermission-s96220.pdf https://etd.uum.edu.my/10942/2/S96220_01.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uum-etd.10942
record_format	uketd_dc
spelling	my-uum-etd.109422024-01-31T07:54:04Z Factors influencing voluntary income tax compliance Intention among sole proprietors: The mediating effect of information dissemination 2022 Razilina, A.Razak Bidin, Zainol Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting Tax non-compliance is a unique problem as it depends not only on economic consequences but also on the combination of psychological, sociological, ethics, enforcement, tax administration, and demographic factors. Various strategies have been introduced by the Inland Revenue Board of Malaysia (IRBM) to combat noncompliance problems in Malaysia such as taxpayer's education, programs to increase tax awareness, tax audit and tax investigation. This study is an extended Theory of Planned Behaviour associated with the Expected Utility Theory and the Deterrence Theory to predict the intention to voluntary compliance among the sole proprietors in Malaysia. The potential factors that influence the intention to voluntarily comply with tax laws such as attitude towards the intention to comply, subjective norm, audit activities that consist of penaltyrates and the probability of being audited, opportunity, and information dissemination were studied. The mediating effect of information dissemination was also analysed in this study. The samplefor this research was gathered using random sampling from the population of sole proprietors in Malaysia. A total of 500 questionnaires were distributed and only 123 questionnaires equivalent to 24.6% were used in the final analysis. This study indicated that only attitude, subjective norm, and information dissemination are significantly related to intention towards voluntary compliance. The analysis also suggested that information dissemination mediates the relationship between audit probability and intention towards voluntary compliance. This study contributes to the tax compliance literature and policymakers. Voluntary compliance is the key to a successful tax administration. Thus, it is crucial for IRBM to determine the factors that can influence the voluntary compliance behaviour of taxpayers. 2022 Thesis https://etd.uum.edu.my/10942/ https://etd.uum.edu.my/10942/1/depositpermission-s96220.pdf text eng staffonly https://etd.uum.edu.my/10942/2/S96220_01.pdf text eng public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Bidin, Zainol
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Razilina, A.Razak Factors influencing voluntary income tax compliance Intention among sole proprietors: The mediating effect of information dissemination
description	Tax non-compliance is a unique problem as it depends not only on economic consequences but also on the combination of psychological, sociological, ethics, enforcement, tax administration, and demographic factors. Various strategies have been introduced by the Inland Revenue Board of Malaysia (IRBM) to combat noncompliance problems in Malaysia such as taxpayer's education, programs to increase tax awareness, tax audit and tax investigation. This study is an extended Theory of Planned Behaviour associated with the Expected Utility Theory and the Deterrence Theory to predict the intention to voluntary compliance among the sole proprietors in Malaysia. The potential factors that influence the intention to voluntarily comply with tax laws such as attitude towards the intention to comply, subjective norm, audit activities that consist of penaltyrates and the probability of being audited, opportunity, and information dissemination were studied. The mediating effect of information dissemination was also analysed in this study. The samplefor this research was gathered using random sampling from the population of sole proprietors in Malaysia. A total of 500 questionnaires were distributed and only 123 questionnaires equivalent to 24.6% were used in the final analysis. This study indicated that only attitude, subjective norm, and information dissemination are significantly related to intention towards voluntary compliance. The analysis also suggested that information dissemination mediates the relationship between audit probability and intention towards voluntary compliance. This study contributes to the tax compliance literature and policymakers. Voluntary compliance is the key to a successful tax administration. Thus, it is crucial for IRBM to determine the factors that can influence the voluntary compliance behaviour of taxpayers.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Razilina, A.Razak
author_facet	Razilina, A.Razak
author_sort	Razilina, A.Razak
title	Factors influencing voluntary income tax compliance Intention among sole proprietors: The mediating effect of information dissemination
title_short	Factors influencing voluntary income tax compliance Intention among sole proprietors: The mediating effect of information dissemination
title_full	Factors influencing voluntary income tax compliance Intention among sole proprietors: The mediating effect of information dissemination
title_fullStr	Factors influencing voluntary income tax compliance Intention among sole proprietors: The mediating effect of information dissemination
title_full_unstemmed	Factors influencing voluntary income tax compliance Intention among sole proprietors: The mediating effect of information dissemination
title_sort	factors influencing voluntary income tax compliance intention among sole proprietors: the mediating effect of information dissemination
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2022
url	https://etd.uum.edu.my/10942/1/depositpermission-s96220.pdf https://etd.uum.edu.my/10942/2/S96220_01.pdf
_version_	1794023793985847296

Factors influencing voluntary income tax compliance Intention among sole proprietors: The mediating effect of information dissemination

Similar Items