Individual Taxpayer Intentions Towards Spending on Health and Education Tax Relief

In Malaysia, the government introduces different tax policies through the budget presented to the public annually. These policies aim to achieve various targets with the common objective of stimulating the economy and generating higher national income. These policies should influence the spending b...

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Main Author:	Syed Mahathir, Syed Mustaphanin
Format:	Thesis
Language:	eng eng
Published:	2023
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/11406/1/s829363_01.pdf https://etd.uum.edu.my/11406/2/s829363_02.pdf
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id	my-uum-etd.11406
record_format	uketd_dc
spelling	my-uum-etd.114062024-10-27T00:50:46Z Individual Taxpayer Intentions Towards Spending on Health and Education Tax Relief 2023 Syed Mahathir, Syed Mustaphanin Zainol Ariffin, Zaimah College of Business (COB) College of Business HJ4771.6 Income Tax. Tax Returns. In Malaysia, the government introduces different tax policies through the budget presented to the public annually. These policies aim to achieve various targets with the common objective of stimulating the economy and generating higher national income. These policies should influence the spending behavior of taxpayers including their intention to spend on health and education tax relief. Therefore, this study seeks to investigate the intentions of individual taxpayers and the resulting effects on their spending related to health and education tax relief. Data from the Inland Revenue Board and the Department of Statistics show an increase in tax relief offerings, but household expenditure statistics indicate a decline in health and education spending. Researcher discusses the Theory of Planned Behavior (TPB) and the Knowledge-Attitude-Practice (KAP) model as frameworks for understanding behavior and intention. Factors influencing spending intentions, such as attitudes, subjective norms, perceived behavioral control, and tax knowledge, are explored. Questionnaires method is used in with a sample size of 160 respondents within the Klang Valley region. The data analysis process using SPSS software. Reliability analysis indicates high reliability of survey questions. Normality analysis shows data suitability. Factor analysis reveals suitable variables for analysis. Descriptive analysis shows a high level of intention and attitude towards spending on tax relief. The analysis supports the hypotheses and identifies significant positive relationships between attitude, subjective norms, perceived behavioral control, tax knowledge, and intention to spend on health and education tax relief. The results indicate that individuals with more favorable attitudes, who perceive social pressure or influence, have a sense of control, and possess tax knowledge are more likely to have a higher intention to spend on health and education relief. It emphasizes the importance of these factors in shaping intentions and behaviors. The study concludes that attitude, subjective norm, perceived behavioral control, and tax knowledge positively influence intention to spend on health and education tax relief. This research suggests effective communication and awareness campaigns where it emphasizes the significance of these factors in promoting compliance and reducing non-compliance among individual taxpayers. 2023 Thesis https://etd.uum.edu.my/11406/ https://etd.uum.edu.my/11406/1/s829363_01.pdf text eng 2026-09-14 staffonly https://etd.uum.edu.my/11406/2/s829363_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Zainol Ariffin, Zaimah
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Syed Mahathir, Syed Mustaphanin Individual Taxpayer Intentions Towards Spending on Health and Education Tax Relief
description	In Malaysia, the government introduces different tax policies through the budget presented to the public annually. These policies aim to achieve various targets with the common objective of stimulating the economy and generating higher national income. These policies should influence the spending behavior of taxpayers including their intention to spend on health and education tax relief. Therefore, this study seeks to investigate the intentions of individual taxpayers and the resulting effects on their spending related to health and education tax relief. Data from the Inland Revenue Board and the Department of Statistics show an increase in tax relief offerings, but household expenditure statistics indicate a decline in health and education spending. Researcher discusses the Theory of Planned Behavior (TPB) and the Knowledge-Attitude-Practice (KAP) model as frameworks for understanding behavior and intention. Factors influencing spending intentions, such as attitudes, subjective norms, perceived behavioral control, and tax knowledge, are explored. Questionnaires method is used in with a sample size of 160 respondents within the Klang Valley region. The data analysis process using SPSS software. Reliability analysis indicates high reliability of survey questions. Normality analysis shows data suitability. Factor analysis reveals suitable variables for analysis. Descriptive analysis shows a high level of intention and attitude towards spending on tax relief. The analysis supports the hypotheses and identifies significant positive relationships between attitude, subjective norms, perceived behavioral control, tax knowledge, and intention to spend on health and education tax relief. The results indicate that individuals with more favorable attitudes, who perceive social pressure or influence, have a sense of control, and possess tax knowledge are more likely to have a higher intention to spend on health and education relief. It emphasizes the importance of these factors in shaping intentions and behaviors. The study concludes that attitude, subjective norm, perceived behavioral control, and tax knowledge positively influence intention to spend on health and education tax relief. This research suggests effective communication and awareness campaigns where it emphasizes the significance of these factors in promoting compliance and reducing non-compliance among individual taxpayers.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Syed Mahathir, Syed Mustaphanin
author_facet	Syed Mahathir, Syed Mustaphanin
author_sort	Syed Mahathir, Syed Mustaphanin
title	Individual Taxpayer Intentions Towards Spending on Health and Education Tax Relief
title_short	Individual Taxpayer Intentions Towards Spending on Health and Education Tax Relief
title_full	Individual Taxpayer Intentions Towards Spending on Health and Education Tax Relief
title_fullStr	Individual Taxpayer Intentions Towards Spending on Health and Education Tax Relief
title_full_unstemmed	Individual Taxpayer Intentions Towards Spending on Health and Education Tax Relief
title_sort	individual taxpayer intentions towards spending on health and education tax relief
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2023
url	https://etd.uum.edu.my/11406/1/s829363_01.pdf https://etd.uum.edu.my/11406/2/s829363_02.pdf
_version_	1818647171255238656

Individual Taxpayer Intentions Towards Spending on Health and Education Tax Relief

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