Faktor-faktor yang mempengaruhi niat penggunaan ejen cukai di kalangan peniaga milikan tunggal

The level of dependency on the service of tax agents by sole proprietors in Malaysia is very high. This probably occurs due to the intention to use tax agent services. The theory of planned behavior explains that intention is the key to predict actual behavior. Thus, this study examine the factor...

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Main Author:	Munusamy, Marimuthu
Format:	Thesis
Language:	eng eng
Published:	2015
Subjects:	HF5549-5549.5 Personnel Management Employment
Online Access:	https://etd.uum.edu.my/5381/1/s90542.pdf https://etd.uum.edu.my/5381/2/s90542_abstract.pdf
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id	my-uum-etd.5381
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Bidin, Zainol
topic	HF5549-5549.5 Personnel Management Employment HF5549-5549.5 Personnel Management Employment
spellingShingle	HF5549-5549.5 Personnel Management Employment HF5549-5549.5 Personnel Management Employment Munusamy, Marimuthu Faktor-faktor yang mempengaruhi niat penggunaan ejen cukai di kalangan peniaga milikan tunggal
description	The level of dependency on the service of tax agents by sole proprietors in Malaysia is very high. This probably occurs due to the intention to use tax agent services. The theory of planned behavior explains that intention is the key to predict actual behavior. Thus, this study examine the factors that influence the intention to use of tax agents among sole proprietors in Malaysia. This study uses the theory of planned behavior as the underlying theory in determining the intention to use of tax agents. Apart that, the first objective of the study is to determine the level of tax knowledge among the sole proprietors. The second objective of the study is to determine the influence of the tax knowledge, attitude, subjective norm and perceived control behavior (self-efficacy and tax laws) variables on the intention to use tax agents. The third objective is to determine attitude as a mediator variable in relation to tax knowledge with the intention to use tax agents. Data for the study were collected through the survey method using questionnaires. Samples were chosen using the multiple clusters sampling technique. The result of the reliability test shows that the research instrument is in an acceptable position. The factor analysis result shows that the intention, attitude, subjective norm, self-efficacy and tax laws variables were of a single dimension. Multiple regression analysis was carried out on the data collected to see the relationship between the independent, mediating and dependent variables. The result of multiple regression shows that the independent variables tested can explain 65% variances towards the intention to use tax agents. This shows that the model used in the study is appropriate and can predict the intention behavior to use tax agents. The result of the study on 194 respondents shows that the attitude, subjective norm and self-efficacy variables influence the intention to use tax agents significantly. The mediating variable, attitude, has full mediating effect in relation to tax knowledge with the intention to use tax agents.
format	Thesis
qualification_name	Doctor of Business Administration (DBA)
qualification_level	Doctorate
author	Munusamy, Marimuthu
author_facet	Munusamy, Marimuthu
author_sort	Munusamy, Marimuthu
title	Faktor-faktor yang mempengaruhi niat penggunaan ejen cukai di kalangan peniaga milikan tunggal
title_short	Faktor-faktor yang mempengaruhi niat penggunaan ejen cukai di kalangan peniaga milikan tunggal
title_full	Faktor-faktor yang mempengaruhi niat penggunaan ejen cukai di kalangan peniaga milikan tunggal
title_fullStr	Faktor-faktor yang mempengaruhi niat penggunaan ejen cukai di kalangan peniaga milikan tunggal
title_full_unstemmed	Faktor-faktor yang mempengaruhi niat penggunaan ejen cukai di kalangan peniaga milikan tunggal
title_sort	faktor-faktor yang mempengaruhi niat penggunaan ejen cukai di kalangan peniaga milikan tunggal
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2015
url	https://etd.uum.edu.my/5381/1/s90542.pdf https://etd.uum.edu.my/5381/2/s90542_abstract.pdf
_version_	1747827921695801344
spelling	my-uum-etd.53812021-04-04T07:57:48Z Faktor-faktor yang mempengaruhi niat penggunaan ejen cukai di kalangan peniaga milikan tunggal 2015 Munusamy, Marimuthu Bidin, Zainol Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5549-5549.5 Personnel Management. Employment HJ4771.6 Income Tax. Tax Returns. The level of dependency on the service of tax agents by sole proprietors in Malaysia is very high. This probably occurs due to the intention to use tax agent services. The theory of planned behavior explains that intention is the key to predict actual behavior. Thus, this study examine the factors that influence the intention to use of tax agents among sole proprietors in Malaysia. This study uses the theory of planned behavior as the underlying theory in determining the intention to use of tax agents. Apart that, the first objective of the study is to determine the level of tax knowledge among the sole proprietors. The second objective of the study is to determine the influence of the tax knowledge, attitude, subjective norm and perceived control behavior (self-efficacy and tax laws) variables on the intention to use tax agents. The third objective is to determine attitude as a mediator variable in relation to tax knowledge with the intention to use tax agents. Data for the study were collected through the survey method using questionnaires. Samples were chosen using the multiple clusters sampling technique. The result of the reliability test shows that the research instrument is in an acceptable position. The factor analysis result shows that the intention, attitude, subjective norm, self-efficacy and tax laws variables were of a single dimension. Multiple regression analysis was carried out on the data collected to see the relationship between the independent, mediating and dependent variables. The result of multiple regression shows that the independent variables tested can explain 65% variances towards the intention to use tax agents. This shows that the model used in the study is appropriate and can predict the intention behavior to use tax agents. The result of the study on 194 respondents shows that the attitude, subjective norm and self-efficacy variables influence the intention to use tax agents significantly. The mediating variable, attitude, has full mediating effect in relation to tax knowledge with the intention to use tax agents. 2015 Thesis https://etd.uum.edu.my/5381/ https://etd.uum.edu.my/5381/1/s90542.pdf text eng public https://etd.uum.edu.my/5381/2/s90542_abstract.pdf text eng public dba dba Universiti Utara Malaysia Abdul-Jabbar, H., & Pope, J. (2008). The Effect of self-assessment system on the tax compliance cost of SME in Malaysia. Australian Tax Forum, 23, 289-307. Adam, A.A., & Shauki, R.E. (2014). 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