The Effect of Enforcement on Tax Compliance in the Adoption of the Self-Assessment System (Sas) Among Individual Taxpayers in Klang VALLEY.

This study examines the impact of enforcement on tax compliance among individual taxpayers in the Klang Valley region of Malaysia. It focuses on the implementation of the Self- Assessment System (SAS) in Malaysia, which relies on tax laws and regulations enforced through penalties for non-compliance...

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Bibliographic Details
Main Author:	Muhammad Syazwan, Malik
Format:	Thesis
Language:	eng eng
Published:	2023
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/11372/1/s829350_01.pdf https://etd.uum.edu.my/11372/2/s829350_02.pdf
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id	my-uum-etd.11372
record_format	uketd_dc
spelling	my-uum-etd.113722024-10-13T00:36:14Z The Effect of Enforcement on Tax Compliance in the Adoption of the Self-Assessment System (Sas) Among Individual Taxpayers in Klang VALLEY. 2023 Muhammad Syazwan, Malik Ibrahim, Marhaiza College of Business (COB) College of Business HJ4771.6 Income Tax. Tax Returns. This study examines the impact of enforcement on tax compliance among individual taxpayers in the Klang Valley region of Malaysia. It focuses on the implementation of the Self- Assessment System (SAS) in Malaysia, which relies on tax laws and regulations enforced through penalties for non-compliance. Hence the focus of this study is to analyse the impact of Enforcement on Tax Compliance by employing the Theory of Planned Behaviour (TPB). The study finds that enforcement measures positively affect tax compliance, but issues arise due to the complex and ambiguous language used in tax legislation, hindering taxpayer understanding and motivation to comply. Moreover, the study highlights the importance of tax education, with a lack of proper knowledge affecting compliance rates. Interestingly, tax awareness alone did not significantly influence compliance. The research underscores the need for clear and comprehensible tax laws, robust enforcement measures, and comprehensive tax education programs to promote tax compliance effectively among individual taxpayers in the Klang Valley. Implementing these recommendations can lead to improved compliance rates and a more compliant taxpayer base in Malaysia. 2023 Thesis https://etd.uum.edu.my/11372/ https://etd.uum.edu.my/11372/1/s829350_01.pdf text eng 2026-09-14 staffonly https://etd.uum.edu.my/11372/2/s829350_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Ibrahim, Marhaiza
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Muhammad Syazwan, Malik The Effect of Enforcement on Tax Compliance in the Adoption of the Self-Assessment System (Sas) Among Individual Taxpayers in Klang VALLEY.
description	This study examines the impact of enforcement on tax compliance among individual taxpayers in the Klang Valley region of Malaysia. It focuses on the implementation of the Self- Assessment System (SAS) in Malaysia, which relies on tax laws and regulations enforced through penalties for non-compliance. Hence the focus of this study is to analyse the impact of Enforcement on Tax Compliance by employing the Theory of Planned Behaviour (TPB). The study finds that enforcement measures positively affect tax compliance, but issues arise due to the complex and ambiguous language used in tax legislation, hindering taxpayer understanding and motivation to comply. Moreover, the study highlights the importance of tax education, with a lack of proper knowledge affecting compliance rates. Interestingly, tax awareness alone did not significantly influence compliance. The research underscores the need for clear and comprehensible tax laws, robust enforcement measures, and comprehensive tax education programs to promote tax compliance effectively among individual taxpayers in the Klang Valley. Implementing these recommendations can lead to improved compliance rates and a more compliant taxpayer base in Malaysia.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Muhammad Syazwan, Malik
author_facet	Muhammad Syazwan, Malik
author_sort	Muhammad Syazwan, Malik
title	The Effect of Enforcement on Tax Compliance in the Adoption of the Self-Assessment System (Sas) Among Individual Taxpayers in Klang VALLEY.
title_short	The Effect of Enforcement on Tax Compliance in the Adoption of the Self-Assessment System (Sas) Among Individual Taxpayers in Klang VALLEY.
title_full	The Effect of Enforcement on Tax Compliance in the Adoption of the Self-Assessment System (Sas) Among Individual Taxpayers in Klang VALLEY.
title_fullStr	The Effect of Enforcement on Tax Compliance in the Adoption of the Self-Assessment System (Sas) Among Individual Taxpayers in Klang VALLEY.
title_full_unstemmed	The Effect of Enforcement on Tax Compliance in the Adoption of the Self-Assessment System (Sas) Among Individual Taxpayers in Klang VALLEY.
title_sort	effect of enforcement on tax compliance in the adoption of the self-assessment system (sas) among individual taxpayers in klang valley.
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2023
url	https://etd.uum.edu.my/11372/1/s829350_01.pdf https://etd.uum.edu.my/11372/2/s829350_02.pdf
_version_	1813495777657356288

The Effect of Enforcement on Tax Compliance in the Adoption of the Self-Assessment System (Sas) Among Individual Taxpayers in Klang VALLEY.

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