Tax compliance intention behavior among enforcement officers in Kulim Kedah

Tax compliance is crucial for governments worldwide to sustain revenue streams and support national development. However, despite efforts to optimize tax administration and promote voluntary compliance, challenges persist, particularly in countries like Malaysia. This study explores the factors infl...

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Main Author:	Kirttana, Sambathan
Format:	Thesis
Language:	eng eng
Published:	2023
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/11382/1/s830596_01.pdf https://etd.uum.edu.my/11382/2/s830596_02.pdf
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id	my-uum-etd.11382
record_format	uketd_dc
spelling	my-uum-etd.113822024-10-13T12:59:58Z Tax compliance intention behavior among enforcement officers in Kulim Kedah 2023 Kirttana, Sambathan Abd Manaf, Nor Aziah College of Business (COB) Collage of Business HJ4771.6 Income Tax. Tax Returns. Tax compliance is crucial for governments worldwide to sustain revenue streams and support national development. However, despite efforts to optimize tax administration and promote voluntary compliance, challenges persist, particularly in countries like Malaysia. This study explores the factors influencing tax compliance intentions and behaviors among enforcement officers in Kulim, Kedah, Malaysia. Drawing on existing literature, this research addresses the gap in understanding the dynamics of tax compliance by examining the influence of attitudes and the presence of licensed tax agents on enforcement officers' compliance intentions. Additionally, it investigates the relationship between compliance intentions and actual behaviors. The significance of this study lies in its potential to inform policy and practice in tax administration, particularly in Malaysia, by identifying factors contributing to tax non-compliance and proposing strategies to enhance voluntary compliance. Through quantitative analysis and survey data, this research aims to contribute both theoretically and practically to the field of taxation, providing insights that can help tax authorities better understand and address tax compliance challenges. The scope of the study is limited to enforcement officers in Kulim, Kedah, given their unique context within the Malaysian tax system. The research methodology includes a quantitative approach involving the development of hypotheses, operational definitions, survey instruments, and data collection procedures. Overall, this study seeks to shed light on the complexities of tax compliance behavior and provide actionable insights for tax authorities to improve compliance strategies and ensure a fair and effective tax system. 2023 Thesis https://etd.uum.edu.my/11382/ https://etd.uum.edu.my/11382/1/s830596_01.pdf text eng 2027-01-31 staffonly https://etd.uum.edu.my/11382/2/s830596_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abd Manaf, Nor Aziah
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Kirttana, Sambathan Tax compliance intention behavior among enforcement officers in Kulim Kedah
description	Tax compliance is crucial for governments worldwide to sustain revenue streams and support national development. However, despite efforts to optimize tax administration and promote voluntary compliance, challenges persist, particularly in countries like Malaysia. This study explores the factors influencing tax compliance intentions and behaviors among enforcement officers in Kulim, Kedah, Malaysia. Drawing on existing literature, this research addresses the gap in understanding the dynamics of tax compliance by examining the influence of attitudes and the presence of licensed tax agents on enforcement officers' compliance intentions. Additionally, it investigates the relationship between compliance intentions and actual behaviors. The significance of this study lies in its potential to inform policy and practice in tax administration, particularly in Malaysia, by identifying factors contributing to tax non-compliance and proposing strategies to enhance voluntary compliance. Through quantitative analysis and survey data, this research aims to contribute both theoretically and practically to the field of taxation, providing insights that can help tax authorities better understand and address tax compliance challenges. The scope of the study is limited to enforcement officers in Kulim, Kedah, given their unique context within the Malaysian tax system. The research methodology includes a quantitative approach involving the development of hypotheses, operational definitions, survey instruments, and data collection procedures. Overall, this study seeks to shed light on the complexities of tax compliance behavior and provide actionable insights for tax authorities to improve compliance strategies and ensure a fair and effective tax system.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Kirttana, Sambathan
author_facet	Kirttana, Sambathan
author_sort	Kirttana, Sambathan
title	Tax compliance intention behavior among enforcement officers in Kulim Kedah
title_short	Tax compliance intention behavior among enforcement officers in Kulim Kedah
title_full	Tax compliance intention behavior among enforcement officers in Kulim Kedah
title_fullStr	Tax compliance intention behavior among enforcement officers in Kulim Kedah
title_full_unstemmed	Tax compliance intention behavior among enforcement officers in Kulim Kedah
title_sort	tax compliance intention behavior among enforcement officers in kulim kedah
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2023
url	https://etd.uum.edu.my/11382/1/s830596_01.pdf https://etd.uum.edu.my/11382/2/s830596_02.pdf
_version_	1813495783980269568

Tax compliance intention behavior among enforcement officers in Kulim Kedah

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