Predicting The Intention To Accept Monthly Tax Deduction (MTD) As Final Tax Among Salaried Taxpayers

Predicting The Intention To Accept Monthly Tax Deduction (MTD) As Final Tax Among Salaried Taxpayers

This study surveyed the level of awareness and determinants of intention to accept Monthly Tax Deduction (MTD) as final tax among salaried taxpayers in Kulim, Kedah using Theory Planned Behavior. The acceptance level of the implemented MTD as final tax system from the Year of Assessment 2014 was sti...

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Main Author: Charanjeet Kaur, Amtar Singh
Format: Thesis
Language:eng
eng
Published: 2018
Subjects:
HF5601-5689 Accounting
Online Access:https://etd.uum.edu.my/8178/1/s817750_01.pdf
https://etd.uum.edu.my/8178/2/s817750_02.pdf
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institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Ibrahim, Idawati
topic HF5601-5689 Accounting
spellingShingle HF5601-5689 Accounting
Charanjeet Kaur, Amtar Singh
Predicting The Intention To Accept Monthly Tax Deduction (MTD) As Final Tax Among Salaried Taxpayers
description This study surveyed the level of awareness and determinants of intention to accept Monthly Tax Deduction (MTD) as final tax among salaried taxpayers in Kulim, Kedah using Theory Planned Behavior. The acceptance level of the implemented MTD as final tax system from the Year of Assessment 2014 was still unknown. The aim of this study is to investigate the relationship between attitudes, subjective norm, and perceived behavioral control as the independent variables and intention as dependent variable to accept Monthly Tax Deduction (MTD) as final tax among salaried taxpayers in the private and public sector in Kulim, Kedah. In order to collect data a total of 300 self administered questionnaires were distributed to the salaried taxpayers entitled to the monthly tax deduction and 109 usable responses were used to analyze the data collected. Using the Statistical Package for the Social Sciences (SPSS) version 20.0 analysis methods, the hypothesis results showed that there was a positive and significant relationship among the two variables attitude and perceived behavior control except subjective norm has a negative and insignificant relationship towards the intention to accept Monthly Tax Deduction (MTD) as final tax. The overall finding indicates that the attitude and perceived behavior control are the key factors that attract the salaried taxpayers to accept MTD as final tax.
format Thesis
qualification_name other
qualification_level Master's degree
author Charanjeet Kaur, Amtar Singh
author_facet Charanjeet Kaur, Amtar Singh
author_sort Charanjeet Kaur, Amtar Singh
title Predicting The Intention To Accept Monthly Tax Deduction (MTD) As Final Tax Among Salaried Taxpayers
title_short Predicting The Intention To Accept Monthly Tax Deduction (MTD) As Final Tax Among Salaried Taxpayers
title_full Predicting The Intention To Accept Monthly Tax Deduction (MTD) As Final Tax Among Salaried Taxpayers
title_fullStr Predicting The Intention To Accept Monthly Tax Deduction (MTD) As Final Tax Among Salaried Taxpayers
title_full_unstemmed Predicting The Intention To Accept Monthly Tax Deduction (MTD) As Final Tax Among Salaried Taxpayers
title_sort predicting the intention to accept monthly tax deduction (mtd) as final tax among salaried taxpayers
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2018
url https://etd.uum.edu.my/8178/1/s817750_01.pdf
https://etd.uum.edu.my/8178/2/s817750_02.pdf
_version_ 1747828343861936128
spelling my-uum-etd.81782021-04-22T00:36:59Z Predicting The Intention To Accept Monthly Tax Deduction (MTD) As Final Tax Among Salaried Taxpayers 2018 Charanjeet Kaur, Amtar Singh Ibrahim, Idawati Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting This study surveyed the level of awareness and determinants of intention to accept Monthly Tax Deduction (MTD) as final tax among salaried taxpayers in Kulim, Kedah using Theory Planned Behavior. The acceptance level of the implemented MTD as final tax system from the Year of Assessment 2014 was still unknown. The aim of this study is to investigate the relationship between attitudes, subjective norm, and perceived behavioral control as the independent variables and intention as dependent variable to accept Monthly Tax Deduction (MTD) as final tax among salaried taxpayers in the private and public sector in Kulim, Kedah. In order to collect data a total of 300 self administered questionnaires were distributed to the salaried taxpayers entitled to the monthly tax deduction and 109 usable responses were used to analyze the data collected. Using the Statistical Package for the Social Sciences (SPSS) version 20.0 analysis methods, the hypothesis results showed that there was a positive and significant relationship among the two variables attitude and perceived behavior control except subjective norm has a negative and insignificant relationship towards the intention to accept Monthly Tax Deduction (MTD) as final tax. The overall finding indicates that the attitude and perceived behavior control are the key factors that attract the salaried taxpayers to accept MTD as final tax. 2018 Thesis https://etd.uum.edu.my/8178/ https://etd.uum.edu.my/8178/1/s817750_01.pdf text eng public https://etd.uum.edu.my/8178/2/s817750_02.pdf text eng public other masters Universiti Utara Malaysia Ajzen, I. (1971). 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