Salaried and Waged Taxpayers' Internal States and Assessment System in Malaysia

The change of taxpayers’ responsibilities as a result of the introduction of the Self Assessment System (SAS) had triggered debates on whether taxpayers are able to perform the required tasks under the new system. SAS demands taxpayers to perform the primary tasks that were previously handled by the...

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Main Author:	Noraza, Mat Udin
Format:	Thesis
Language:	eng eng
Published:	2012
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/3470/1/s90379.pdf https://etd.uum.edu.my/3470/8/s90379.pdf
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id	my-uum-etd.3470
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Md Idris, Kamil Mohd Hanefah, Hajah Mustafa
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Noraza, Mat Udin Salaried and Waged Taxpayers' Internal States and Assessment System in Malaysia
description	The change of taxpayers’ responsibilities as a result of the introduction of the Self Assessment System (SAS) had triggered debates on whether taxpayers are able to perform the required tasks under the new system. SAS demands taxpayers to perform the primary tasks that were previously handled by the tax authority, which emphasise on completing tax returns accurately, including computing the correct tax liabilities. Therefore, the successful implementation of SAS would rely heavily on the performance of the taxpayers in carrying out their responsibilities. However, submitting error-free tax returns is not an easy task, especially for an average taxpayer. It is believed that taxpayers must achieve and possess certain states intrinsically developed to perform their responsibilities successfully. Due to the change in the tax assessment system, the tax authority is currently carrying out new functions, which include providing assistance to taxpayers to assist the latter in performing their new responsibilities. This study reports the results of an investigation of the relationships between taxpayer’s internal states as well as taxpayer assistance and assessment performance and simultaneously considered the moderating influence of taxpayer assistance. The data is collected using a quasiexperimental design known as posttest-only no-treatment control group design. The sample comprises of post-graduate students, who are actual taxpayers as well. Among the elements of the taxpayer’s internal states considered in this study, tax knowledge is found to have significant relationship with assessment performance. The findings also show positive relationships between each tax knowledge dimension and assessment performance. However, taxpayer assistance does not have moderating effect on the relationships of taxpayer’s internal states and assessment performance. The findings of this study have contributed to the body of knowledge because there is a general dearth of published research, particularly in Malaysia that investigates such relationships.
format	Thesis
qualification_name	Ph.D.
qualification_level	Doctorate
author	Noraza, Mat Udin
author_facet	Noraza, Mat Udin
author_sort	Noraza, Mat Udin
title	Salaried and Waged Taxpayers' Internal States and Assessment System in Malaysia
title_short	Salaried and Waged Taxpayers' Internal States and Assessment System in Malaysia
title_full	Salaried and Waged Taxpayers' Internal States and Assessment System in Malaysia
title_fullStr	Salaried and Waged Taxpayers' Internal States and Assessment System in Malaysia
title_full_unstemmed	Salaried and Waged Taxpayers' Internal States and Assessment System in Malaysia
title_sort	salaried and waged taxpayers' internal states and assessment system in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2012
url	https://etd.uum.edu.my/3470/1/s90379.pdf https://etd.uum.edu.my/3470/8/s90379.pdf
_version_	1747827580070789120
spelling	my-uum-etd.34702016-04-20T06:47:59Z Salaried and Waged Taxpayers' Internal States and Assessment System in Malaysia 2012-10 Noraza, Mat Udin Md Idris, Kamil Mohd Hanefah, Hajah Mustafa Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ4771.6 Income Tax. Tax Returns. The change of taxpayers’ responsibilities as a result of the introduction of the Self Assessment System (SAS) had triggered debates on whether taxpayers are able to perform the required tasks under the new system. SAS demands taxpayers to perform the primary tasks that were previously handled by the tax authority, which emphasise on completing tax returns accurately, including computing the correct tax liabilities. Therefore, the successful implementation of SAS would rely heavily on the performance of the taxpayers in carrying out their responsibilities. However, submitting error-free tax returns is not an easy task, especially for an average taxpayer. It is believed that taxpayers must achieve and possess certain states intrinsically developed to perform their responsibilities successfully. Due to the change in the tax assessment system, the tax authority is currently carrying out new functions, which include providing assistance to taxpayers to assist the latter in performing their new responsibilities. This study reports the results of an investigation of the relationships between taxpayer’s internal states as well as taxpayer assistance and assessment performance and simultaneously considered the moderating influence of taxpayer assistance. The data is collected using a quasiexperimental design known as posttest-only no-treatment control group design. The sample comprises of post-graduate students, who are actual taxpayers as well. Among the elements of the taxpayer’s internal states considered in this study, tax knowledge is found to have significant relationship with assessment performance. The findings also show positive relationships between each tax knowledge dimension and assessment performance. However, taxpayer assistance does not have moderating effect on the relationships of taxpayer’s internal states and assessment performance. The findings of this study have contributed to the body of knowledge because there is a general dearth of published research, particularly in Malaysia that investigates such relationships. 2012-10 Thesis https://etd.uum.edu.my/3470/ https://etd.uum.edu.my/3470/1/s90379.pdf text eng validuser https://etd.uum.edu.my/3470/8/s90379.pdf text eng public Ph.D. doctoral Universiti Utara Malaysia Abdul, M. (2003). Income tax non-compliance in Malaysia. Kuala Lumpur: Prentice Hall. Abdul Manaf, N. A. (2004). Land tax administration and compliance attitudes in Malaysia. (Unpublished doctoral dissertation). The University of Nottingham, Nottingham. Abdul Wahab, N. S., Che Ahmad, A., & Mat-Udin, N. (2004). 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