The influence of demographic factors, tax knowledge and tax ethics on tax compliance among salaried taxpayers in Seremban

The influence of demographic factors, tax knowledge and tax ethics on tax compliance among salaried taxpayers in Seremban

Convincing taxpayers to comply with the tax regulations has been the main challenge of Malaysia authority. Even though tax is one of important revenue source in Malaysia, tax collection has been decreased in year 2016 compared to year 2015. Tax component from employment is the second largest contrib...

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Main Author: Azlina, Ismail
Format: Thesis
Language:eng
eng
eng
Published: 2018
Subjects:
HJ4771.6 Income Tax
Tax Returns.
Online Access:https://etd.uum.edu.my/8507/1/S819503_01.pdf
https://etd.uum.edu.my/8507/2/S819503_02.pdf
https://etd.uum.edu.my/8507/3/s819503_references.docx
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spelling my-uum-etd.85072021-08-01T04:46:17Z The influence of demographic factors, tax knowledge and tax ethics on tax compliance among salaried taxpayers in Seremban 2018 Azlina, Ismail Marimuthu, Munusamy Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ4771.6 Income Tax. Tax Returns. Convincing taxpayers to comply with the tax regulations has been the main challenge of Malaysia authority. Even though tax is one of important revenue source in Malaysia, tax collection has been decreased in year 2016 compared to year 2015. Tax component from employment is the second largest contributor to Government tax revenue. The main purpose of this study is to examine the effect of demographic factors (gender, age, education background, income level and ethnicity diversity), tax knowledge and tax ethics on individual salaried taxpayer by using survey method towards tax compliance behaviour in Malaysia. A total of 500 questionnaires were distributed among Seremban taxpayers during Hasil4U programme 2016 (March – April 2016) in Inland Revenue Board of Malaysia (IRBM) Seremban Branch. Age group, tax knowledge and ethics have positive relationship with level of tax compliance behaviour among individual taxpayers in Seremban; whilst, gender, education level, income level and ethnicity affect tax compliance behaviour negatively. Overall, the findings in this paper are supported by other studies in literatures. 2018 Thesis https://etd.uum.edu.my/8507/ https://etd.uum.edu.my/8507/1/S819503_01.pdf text eng public https://etd.uum.edu.my/8507/2/S819503_02.pdf text eng public https://etd.uum.edu.my/8507/3/s819503_references.docx text eng public other masters Universiti Utara Malaysia
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
eng
advisor Marimuthu, Munusamy
topic HJ4771.6 Income Tax
Tax Returns.
spellingShingle HJ4771.6 Income Tax
Tax Returns.
Azlina, Ismail
The influence of demographic factors, tax knowledge and tax ethics on tax compliance among salaried taxpayers in Seremban
description Convincing taxpayers to comply with the tax regulations has been the main challenge of Malaysia authority. Even though tax is one of important revenue source in Malaysia, tax collection has been decreased in year 2016 compared to year 2015. Tax component from employment is the second largest contributor to Government tax revenue. The main purpose of this study is to examine the effect of demographic factors (gender, age, education background, income level and ethnicity diversity), tax knowledge and tax ethics on individual salaried taxpayer by using survey method towards tax compliance behaviour in Malaysia. A total of 500 questionnaires were distributed among Seremban taxpayers during Hasil4U programme 2016 (March – April 2016) in Inland Revenue Board of Malaysia (IRBM) Seremban Branch. Age group, tax knowledge and ethics have positive relationship with level of tax compliance behaviour among individual taxpayers in Seremban; whilst, gender, education level, income level and ethnicity affect tax compliance behaviour negatively. Overall, the findings in this paper are supported by other studies in literatures.
format Thesis
qualification_name other
qualification_level Master's degree
author Azlina, Ismail
author_facet Azlina, Ismail
author_sort Azlina, Ismail
title The influence of demographic factors, tax knowledge and tax ethics on tax compliance among salaried taxpayers in Seremban
title_short The influence of demographic factors, tax knowledge and tax ethics on tax compliance among salaried taxpayers in Seremban
title_full The influence of demographic factors, tax knowledge and tax ethics on tax compliance among salaried taxpayers in Seremban
title_fullStr The influence of demographic factors, tax knowledge and tax ethics on tax compliance among salaried taxpayers in Seremban
title_full_unstemmed The influence of demographic factors, tax knowledge and tax ethics on tax compliance among salaried taxpayers in Seremban
title_sort influence of demographic factors, tax knowledge and tax ethics on tax compliance among salaried taxpayers in seremban
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2018
url https://etd.uum.edu.my/8507/1/S819503_01.pdf
https://etd.uum.edu.my/8507/2/S819503_02.pdf
https://etd.uum.edu.my/8507/3/s819503_references.docx
_version_ 1747828404596506624

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