Determinants of Malaysian salaried staff’s tax compliance intention in a self assessment system: The case of IRBM Bangi

Determinants of Malaysian salaried staff’s tax compliance intention in a self assessment system: The case of IRBM Bangi

This study attempted to investigate the determinants of Malaysian salaried staff’s tax compliance in a Self Assessment System. A theoretical framework was developed based on the Theory of Planned Behavior. The objectives of the study were to determine the level and relationship of attitude, subjecti...

Full description

Saved in:
Bibliographic Details
Main Author: Azwani, Mat Ghani @ Ab Ghani
Format: Thesis
Language:eng
eng
eng
Published: 2020
Subjects:
HJ4771.6 Income Tax
Tax Returns.
Online Access:https://etd.uum.edu.my/9627/1/825132_01.pdf
https://etd.uum.edu.my/9627/2/825132_02.pdf
https://etd.uum.edu.my/9627/3/825132_references.docx
Tags: Add Tag
No Tags, Be the first to tag this record!
id my-uum-etd.9627
record_format uketd_dc
spelling my-uum-etd.96272023-10-18T07:42:52Z Determinants of Malaysian salaried staff’s tax compliance intention in a self assessment system: The case of IRBM Bangi 2020 Azwani, Mat Ghani @ Ab Ghani Marimuthu, Munusamy Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ4771.6 Income Tax. Tax Returns. This study attempted to investigate the determinants of Malaysian salaried staff’s tax compliance in a Self Assessment System. A theoretical framework was developed based on the Theory of Planned Behavior. The objectives of the study were to determine the level and relationship of attitude, subjective norms, and perceived behavioral control (tax knowledge and enforcement of penalty) towards tax compliance intention in a Self Assessment System among IRBM staff in its Bangi branch. Online questionnaires were used for data collection. Reliability analysis, factor analysis, descriptive analysis, and multiple regression analysis were conducted using the data collected from 159 respondents chosen via random sampling. The results of multiple regression analysis showed that independent variables that significantly influence the intention towards tax compliance are attitude, subjective norm, and tax knowledge. The findings also revealed that the independent variables tested explained 72.4% of the variance in tax compliance intention in Self Assessment System. Hence, the model used in this study was supported as suitable and was able to predict the dependent variable, tax compliance intention. 2020 Thesis https://etd.uum.edu.my/9627/ https://etd.uum.edu.my/9627/1/825132_01.pdf text eng public https://etd.uum.edu.my/9627/2/825132_02.pdf text eng public https://etd.uum.edu.my/9627/3/825132_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.
Azwani, Mat Ghani @ Ab Ghani
Determinants of Malaysian salaried staff’s tax compliance intention in a self assessment system: The case of IRBM Bangi
description This study attempted to investigate the determinants of Malaysian salaried staff’s tax compliance in a Self Assessment System. A theoretical framework was developed based on the Theory of Planned Behavior. The objectives of the study were to determine the level and relationship of attitude, subjective norms, and perceived behavioral control (tax knowledge and enforcement of penalty) towards tax compliance intention in a Self Assessment System among IRBM staff in its Bangi branch. Online questionnaires were used for data collection. Reliability analysis, factor analysis, descriptive analysis, and multiple regression analysis were conducted using the data collected from 159 respondents chosen via random sampling. The results of multiple regression analysis showed that independent variables that significantly influence the intention towards tax compliance are attitude, subjective norm, and tax knowledge. The findings also revealed that the independent variables tested explained 72.4% of the variance in tax compliance intention in Self Assessment System. Hence, the model used in this study was supported as suitable and was able to predict the dependent variable, tax compliance intention.
format Thesis
qualification_name other
qualification_level Master's degree
author Azwani, Mat Ghani @ Ab Ghani
author_facet Azwani, Mat Ghani @ Ab Ghani
author_sort Azwani, Mat Ghani @ Ab Ghani
title Determinants of Malaysian salaried staff’s tax compliance intention in a self assessment system: The case of IRBM Bangi
title_short Determinants of Malaysian salaried staff’s tax compliance intention in a self assessment system: The case of IRBM Bangi
title_full Determinants of Malaysian salaried staff’s tax compliance intention in a self assessment system: The case of IRBM Bangi
title_fullStr Determinants of Malaysian salaried staff’s tax compliance intention in a self assessment system: The case of IRBM Bangi
title_full_unstemmed Determinants of Malaysian salaried staff’s tax compliance intention in a self assessment system: The case of IRBM Bangi
title_sort determinants of malaysian salaried staff’s tax compliance intention in a self assessment system: the case of irbm bangi
granting_institution Universiti Utara Malaysia
granting_department Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate 2020
url https://etd.uum.edu.my/9627/1/825132_01.pdf
https://etd.uum.edu.my/9627/2/825132_02.pdf
https://etd.uum.edu.my/9627/3/825132_references.docx
_version_ 1783729412321050624

Similar Items