Factors Affecting Tax Compliance Among SST 2.0 Taxpayers in Malaysia

Tax is a platform for the government to collect the additional revenues required to meet its imperative obligations and tax compliance has been recognized as an ongoing concern on a global scale. The present study was specifically conducted to examine the sales and service tax (SST) 2.0 compliance...

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Main Author:	Ravinder Kaur, Santosh Singh
Format:	Thesis
Language:	eng eng
Published:	2023
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/11398/1/s829530_01.pdf https://etd.uum.edu.my/11398/2/s829530_02.pdf
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id	my-uum-etd.11398
record_format	uketd_dc
spelling	my-uum-etd.113982024-10-27T00:43:38Z Factors Affecting Tax Compliance Among SST 2.0 Taxpayers in Malaysia 2023 Ravinder Kaur, Santosh Singh Abdul Rahman, Rusniza College of Business (COB) College of Business HJ4771.6 Income Tax. Tax Returns. Tax is a platform for the government to collect the additional revenues required to meet its imperative obligations and tax compliance has been recognized as an ongoing concern on a global scale. The present study was specifically conducted to examine the sales and service tax (SST) 2.0 compliance among SST registrants in Malaysia. The main objective of this study is to examine the relationship between tax knowledge, SST law complexity, tax fairness, and SST compliance among SST taxpayers. A total of 310 questionnaires were distributed to SST registrants in the Northern Region of Peninsular Malaysia for data collection. The data for this study was analyzed using the Statistical Package for Social Sciences (SPSS) and multiple regression analysis was employed to test the hypotheses of this study. The findings indicate a positive and significant relationship between taxpayers’ SST knowledge and SST compliance. Complexity of law however showed a negative significant relationship with SST compliance. Meanwhile, the relationship between tax fairness on SST tax compliance was found to be non-significant. This research concluded with theoretical and practical implications for the Malaysian tax authority and government. This study contributes significantly to the government, tax agencies, and policymakers by providing empirical insights into the factors influencing sales and service tax compliance behavior among Malaysian SST taxpayers, as well as valuable information for SST registrants seeking to increase compliance in the future. The information is essential for the Malaysian government to develop more realistic strategies and policies regarding tax compliance behavior in Malaysia. 2023 Thesis https://etd.uum.edu.my/11398/ https://etd.uum.edu.my/11398/1/s829530_01.pdf text eng 2026-09-14 staffonly https://etd.uum.edu.my/11398/2/s829530_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abdul Rahman, Rusniza
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Ravinder Kaur, Santosh Singh Factors Affecting Tax Compliance Among SST 2.0 Taxpayers in Malaysia
description	Tax is a platform for the government to collect the additional revenues required to meet its imperative obligations and tax compliance has been recognized as an ongoing concern on a global scale. The present study was specifically conducted to examine the sales and service tax (SST) 2.0 compliance among SST registrants in Malaysia. The main objective of this study is to examine the relationship between tax knowledge, SST law complexity, tax fairness, and SST compliance among SST taxpayers. A total of 310 questionnaires were distributed to SST registrants in the Northern Region of Peninsular Malaysia for data collection. The data for this study was analyzed using the Statistical Package for Social Sciences (SPSS) and multiple regression analysis was employed to test the hypotheses of this study. The findings indicate a positive and significant relationship between taxpayers’ SST knowledge and SST compliance. Complexity of law however showed a negative significant relationship with SST compliance. Meanwhile, the relationship between tax fairness on SST tax compliance was found to be non-significant. This research concluded with theoretical and practical implications for the Malaysian tax authority and government. This study contributes significantly to the government, tax agencies, and policymakers by providing empirical insights into the factors influencing sales and service tax compliance behavior among Malaysian SST taxpayers, as well as valuable information for SST registrants seeking to increase compliance in the future. The information is essential for the Malaysian government to develop more realistic strategies and policies regarding tax compliance behavior in Malaysia.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Ravinder Kaur, Santosh Singh
author_facet	Ravinder Kaur, Santosh Singh
author_sort	Ravinder Kaur, Santosh Singh
title	Factors Affecting Tax Compliance Among SST 2.0 Taxpayers in Malaysia
title_short	Factors Affecting Tax Compliance Among SST 2.0 Taxpayers in Malaysia
title_full	Factors Affecting Tax Compliance Among SST 2.0 Taxpayers in Malaysia
title_fullStr	Factors Affecting Tax Compliance Among SST 2.0 Taxpayers in Malaysia
title_full_unstemmed	Factors Affecting Tax Compliance Among SST 2.0 Taxpayers in Malaysia
title_sort	factors affecting tax compliance among sst 2.0 taxpayers in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2023
url	https://etd.uum.edu.my/11398/1/s829530_01.pdf https://etd.uum.edu.my/11398/2/s829530_02.pdf
_version_	1818647169193738240

Factors Affecting Tax Compliance Among SST 2.0 Taxpayers in Malaysia

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