The determinants of tax compliance behavior among individual taxpayers in Kedah, Malaysia

Tax compliance behavior among individual taxpayers is a critical aspect of a country's revenue collection system, directly impacting its fiscal sustainability and economic development. This study seeks to identify the factors that could influence taxpayers when making decisions regarding tax co...

Full description

Saved in:

Bibliographic Details
Main Author:	Nurul Izzah Izzati, Rosli
Format:	Thesis
Language:	eng eng
Published:	2024
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/11389/1/s830676_01.pdf https://etd.uum.edu.my/11389/2/s830676_02.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uum-etd.11389
record_format	uketd_dc
spelling	my-uum-etd.113892024-10-27T07:20:43Z The determinants of tax compliance behavior among individual taxpayers in Kedah, Malaysia 2024 Nurul Izzah Izzati, Rosli Raja Mohd Ali, Raja Haslinda College of Business (COB) College of Business HJ4771.6 Income Tax. Tax Returns. Tax compliance behavior among individual taxpayers is a critical aspect of a country's revenue collection system, directly impacting its fiscal sustainability and economic development. This study seeks to identify the factors that could influence taxpayers when making decisions regarding tax compliance and to determine the significant differences between demographic factors and tax compliance in Kedah, Malaysia. It examines ten determinants, which are classified into demographic, economic, psychological, and sociological factors. The demographic factors consist of gender, age, marital status, education level, and employment status. Economic factors encompass tax rates and tax penalties, while psychological factors involve perceptions of government and tax knowledge. Sociological factors, such as religiosity, are also considered in this research. The Fischer Model is used in this research. In achieving this objective, a non-probability sampling procedure and convenience sampling method are used to distribute the self-administered questionnaire which means that the participants would be who were most readily available and willing to participate in this research. The convenience sampling method was used as it was easily accessible by the participants and it provides a way to quickly gather preliminary data and generate hypotheses for further investigation. Besides, it was used due to time constraints in collecting the data. T-test, ANOVA, regression analysis, and Pearson’s correlation analysis are being employed in testing the differences and relationships among the independent variables and dependent variables. The results revealed that there are no significant differences between gender, age, marital status, employment status, educational level, and tax compliance. Religiosity, tax knowledge, tax rate, tax penalty, and perceptions of governments have a significant positive relationship towards tax compliance behavior. Hence, it is suggested that policymakers integrate religiosity, tax knowledge, tax rate, tax penalties, and perceptions of government into a comprehensive model to enhance understanding of individual taxpayers' compliance in Kedah, Malaysia. Emphasizing the significant factors uncovered in this study, policymakers can tailor strategies and policies aimed at improving tax compliance, potentially mitigating the issue of non-compliance in Kedah and across Malaysia. 2024 Thesis https://etd.uum.edu.my/11389/ https://etd.uum.edu.my/11389/1/s830676_01.pdf text eng 2027-05-31 staffonly https://etd.uum.edu.my/11389/2/s830676_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Raja Mohd Ali, Raja Haslinda
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Nurul Izzah Izzati, Rosli The determinants of tax compliance behavior among individual taxpayers in Kedah, Malaysia
description	Tax compliance behavior among individual taxpayers is a critical aspect of a country's revenue collection system, directly impacting its fiscal sustainability and economic development. This study seeks to identify the factors that could influence taxpayers when making decisions regarding tax compliance and to determine the significant differences between demographic factors and tax compliance in Kedah, Malaysia. It examines ten determinants, which are classified into demographic, economic, psychological, and sociological factors. The demographic factors consist of gender, age, marital status, education level, and employment status. Economic factors encompass tax rates and tax penalties, while psychological factors involve perceptions of government and tax knowledge. Sociological factors, such as religiosity, are also considered in this research. The Fischer Model is used in this research. In achieving this objective, a non-probability sampling procedure and convenience sampling method are used to distribute the self-administered questionnaire which means that the participants would be who were most readily available and willing to participate in this research. The convenience sampling method was used as it was easily accessible by the participants and it provides a way to quickly gather preliminary data and generate hypotheses for further investigation. Besides, it was used due to time constraints in collecting the data. T-test, ANOVA, regression analysis, and Pearson’s correlation analysis are being employed in testing the differences and relationships among the independent variables and dependent variables. The results revealed that there are no significant differences between gender, age, marital status, employment status, educational level, and tax compliance. Religiosity, tax knowledge, tax rate, tax penalty, and perceptions of governments have a significant positive relationship towards tax compliance behavior. Hence, it is suggested that policymakers integrate religiosity, tax knowledge, tax rate, tax penalties, and perceptions of government into a comprehensive model to enhance understanding of individual taxpayers' compliance in Kedah, Malaysia. Emphasizing the significant factors uncovered in this study, policymakers can tailor strategies and policies aimed at improving tax compliance, potentially mitigating the issue of non-compliance in Kedah and across Malaysia.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Nurul Izzah Izzati, Rosli
author_facet	Nurul Izzah Izzati, Rosli
author_sort	Nurul Izzah Izzati, Rosli
title	The determinants of tax compliance behavior among individual taxpayers in Kedah, Malaysia
title_short	The determinants of tax compliance behavior among individual taxpayers in Kedah, Malaysia
title_full	The determinants of tax compliance behavior among individual taxpayers in Kedah, Malaysia
title_fullStr	The determinants of tax compliance behavior among individual taxpayers in Kedah, Malaysia
title_full_unstemmed	The determinants of tax compliance behavior among individual taxpayers in Kedah, Malaysia
title_sort	determinants of tax compliance behavior among individual taxpayers in kedah, malaysia
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2024
url	https://etd.uum.edu.my/11389/1/s830676_01.pdf https://etd.uum.edu.my/11389/2/s830676_02.pdf
_version_	1818647167177326592

The determinants of tax compliance behavior among individual taxpayers in Kedah, Malaysia

Similar Items