Determinants of tax evasion: Perception of Southern-Thailand taxpayers

Tax evasion has long been a prevalent issue in many countries including Thailand. Tax is a major source of the government income thus, if the people evade taxes there will be a major loss to government revenue. The purpose of this study is to examine the perceptions of actual taxpayers from Southern...

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Main Author:	Mancharoen, Mareena
Format:	Thesis
Language:	eng eng
Published:	2015
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/5574/1/s815025_01.pdf https://etd.uum.edu.my/5574/2/s815025_02.pdf
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id	my-uum-etd.5574
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Mat Udin, Noraza
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Mancharoen, Mareena Determinants of tax evasion: Perception of Southern-Thailand taxpayers
description	Tax evasion has long been a prevalent issue in many countries including Thailand. Tax is a major source of the government income thus, if the people evade taxes there will be a major loss to government revenue. The purpose of this study is to examine the perceptions of actual taxpayers from Southern Thailand on the factors related to tax evasion. Using survey method, a total of 361 questionnaires were distributed to employees in three public universities in Hat Yai, Songkhla. Multiple regression analysis was employed to analyse the data. The findings of the study indicate that fairness of tax system, tax rates, penalty rate, level of education and level of income have positive relationship but insignificant with tax evasion. However, corruption indicates a positive significant relationship with tax evasion. This study recommends that the government should implement strategies to decrease tax evasion in Thailand, which includes strengthening the tax administration to improve taxpayers' perceptions towards the tax authorities and the Government as a whole
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Mancharoen, Mareena
author_facet	Mancharoen, Mareena
author_sort	Mancharoen, Mareena
title	Determinants of tax evasion: Perception of Southern-Thailand taxpayers
title_short	Determinants of tax evasion: Perception of Southern-Thailand taxpayers
title_full	Determinants of tax evasion: Perception of Southern-Thailand taxpayers
title_fullStr	Determinants of tax evasion: Perception of Southern-Thailand taxpayers
title_full_unstemmed	Determinants of tax evasion: Perception of Southern-Thailand taxpayers
title_sort	determinants of tax evasion: perception of southern-thailand taxpayers
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2015
url	https://etd.uum.edu.my/5574/1/s815025_01.pdf https://etd.uum.edu.my/5574/2/s815025_02.pdf
_version_	1747827952779788288
spelling	my-uum-etd.55742021-04-04T07:33:32Z Determinants of tax evasion: Perception of Southern-Thailand taxpayers 2015 Mancharoen, Mareena Mat Udin, Noraza Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ4771.6 Income Tax. Tax Returns. Tax evasion has long been a prevalent issue in many countries including Thailand. Tax is a major source of the government income thus, if the people evade taxes there will be a major loss to government revenue. The purpose of this study is to examine the perceptions of actual taxpayers from Southern Thailand on the factors related to tax evasion. Using survey method, a total of 361 questionnaires were distributed to employees in three public universities in Hat Yai, Songkhla. Multiple regression analysis was employed to analyse the data. The findings of the study indicate that fairness of tax system, tax rates, penalty rate, level of education and level of income have positive relationship but insignificant with tax evasion. However, corruption indicates a positive significant relationship with tax evasion. This study recommends that the government should implement strategies to decrease tax evasion in Thailand, which includes strengthening the tax administration to improve taxpayers' perceptions towards the tax authorities and the Government as a whole 2015 Thesis https://etd.uum.edu.my/5574/ https://etd.uum.edu.my/5574/1/s815025_01.pdf text eng public https://etd.uum.edu.my/5574/2/s815025_02.pdf text eng public masters masters Universiti Utara Malaysia Abdul, G. A., & Hannan, A. (2014). The determinants of tax evasion in Pakistan-a case study of southern Punjab. International Journal of Development and Economic Sustainability, 2(4), 50-69. Acconcia, A., Amat, M. and Martina, R. 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Determinants of tax evasion: Perception of Southern-Thailand taxpayers

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