Factor Affecting Intention to Comply with Special Voluntary Disclosure Program 2.0 among Individual Businesses in Klang Valley

This research aimed to explore the determinants of intention to access the level of attitude, subjective norms, tax knowledge, awareness, and SVDP 2.0 participation intention among individual businesses in Klang Valley and to examine the correlations between the hypotheses. The objective of this stu...

Full description

Saved in:

Bibliographic Details
Main Author:	Ahmad Rafiuddin, Abdul Hamid
Format:	Thesis
Language:	eng eng
Published:	2024
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/11402/1/s831480_01.pdf https://etd.uum.edu.my/11402/2/s831480_02.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uum-etd.11402
record_format	uketd_dc
spelling	my-uum-etd.114022024-10-27T00:47:48Z Factor Affecting Intention to Comply with Special Voluntary Disclosure Program 2.0 among Individual Businesses in Klang Valley 2024 Ahmad Rafiuddin, Abdul Hamid Bidin, Zainol College of Business (COB) College of Business HJ4771.6 Income Tax. Tax Returns. This research aimed to explore the determinants of intention to access the level of attitude, subjective norms, tax knowledge, awareness, and SVDP 2.0 participation intention among individual businesses in Klang Valley and to examine the correlations between the hypotheses. The objective of this study is to investigate the factors that influence the involvement of individual business taxpayers in SVDP 2.0 in the Klang Valley region. The study utilizes the notion of planned behaviour, which was developed to fill in the gaps in how behaviour is demonstrated. A theoretical framework was constructed based on the theory of planned behaviour (TPB) and the economic deterrence model to examine factors influencing intention to comply with SVDP 2.0. This was to assess the levels of attitude, subjective norms, perceived behavioral control (including tax knowledge and awareness), and their relationships on tax compliance intention in SVDP 2.0 among individual business taxpayers. Online questionnaires were utilized for data collection. Reliability analysis, factor analysis, descriptive analysis, and multiple regression analysis were performed on data gathered from 120 respondents selected through random sampling. Results from multiple regression analysis indicated that attitude, tax knowledge, and awareness significantly influenced intention towards factors affecting SVDP 2.0 among individual business taxpayers. Moreover, the tested independent variables explained 69.3% of the variance in tax compliance intention within SVDP 2.0. Consequently, the model employed in this study was deemed appropriate and proficient in predicting the dependent variable of intention to comply with SVDP 2.0. The practical contributions outlined in the study are rooted in empirical evidence and theoretical insights gathered information from the literature on tax compliance behaviour and TPB. By leveraging this knowledge base, tax authorities can develop targeted strategies and initiatives to bolster compliance with SVDP 2.0 among individual businesses in the Klang Valley, ultimately enhancing program effectiveness and revenue integrity. 2024 Thesis https://etd.uum.edu.my/11402/ https://etd.uum.edu.my/11402/1/s831480_01.pdf text eng 2027-05-31 staffonly https://etd.uum.edu.my/11402/2/s831480_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Bidin, Zainol
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Ahmad Rafiuddin, Abdul Hamid Factor Affecting Intention to Comply with Special Voluntary Disclosure Program 2.0 among Individual Businesses in Klang Valley
description	This research aimed to explore the determinants of intention to access the level of attitude, subjective norms, tax knowledge, awareness, and SVDP 2.0 participation intention among individual businesses in Klang Valley and to examine the correlations between the hypotheses. The objective of this study is to investigate the factors that influence the involvement of individual business taxpayers in SVDP 2.0 in the Klang Valley region. The study utilizes the notion of planned behaviour, which was developed to fill in the gaps in how behaviour is demonstrated. A theoretical framework was constructed based on the theory of planned behaviour (TPB) and the economic deterrence model to examine factors influencing intention to comply with SVDP 2.0. This was to assess the levels of attitude, subjective norms, perceived behavioral control (including tax knowledge and awareness), and their relationships on tax compliance intention in SVDP 2.0 among individual business taxpayers. Online questionnaires were utilized for data collection. Reliability analysis, factor analysis, descriptive analysis, and multiple regression analysis were performed on data gathered from 120 respondents selected through random sampling. Results from multiple regression analysis indicated that attitude, tax knowledge, and awareness significantly influenced intention towards factors affecting SVDP 2.0 among individual business taxpayers. Moreover, the tested independent variables explained 69.3% of the variance in tax compliance intention within SVDP 2.0. Consequently, the model employed in this study was deemed appropriate and proficient in predicting the dependent variable of intention to comply with SVDP 2.0. The practical contributions outlined in the study are rooted in empirical evidence and theoretical insights gathered information from the literature on tax compliance behaviour and TPB. By leveraging this knowledge base, tax authorities can develop targeted strategies and initiatives to bolster compliance with SVDP 2.0 among individual businesses in the Klang Valley, ultimately enhancing program effectiveness and revenue integrity.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Ahmad Rafiuddin, Abdul Hamid
author_facet	Ahmad Rafiuddin, Abdul Hamid
author_sort	Ahmad Rafiuddin, Abdul Hamid
title	Factor Affecting Intention to Comply with Special Voluntary Disclosure Program 2.0 among Individual Businesses in Klang Valley
title_short	Factor Affecting Intention to Comply with Special Voluntary Disclosure Program 2.0 among Individual Businesses in Klang Valley
title_full	Factor Affecting Intention to Comply with Special Voluntary Disclosure Program 2.0 among Individual Businesses in Klang Valley
title_fullStr	Factor Affecting Intention to Comply with Special Voluntary Disclosure Program 2.0 among Individual Businesses in Klang Valley
title_full_unstemmed	Factor Affecting Intention to Comply with Special Voluntary Disclosure Program 2.0 among Individual Businesses in Klang Valley
title_sort	factor affecting intention to comply with special voluntary disclosure program 2.0 among individual businesses in klang valley
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2024
url	https://etd.uum.edu.my/11402/1/s831480_01.pdf https://etd.uum.edu.my/11402/2/s831480_02.pdf
_version_	1818647170242314240

Factor Affecting Intention to Comply with Special Voluntary Disclosure Program 2.0 among Individual Businesses in Klang Valley

Similar Items