Factors influencing the intention to use monthly tax deduction as final tax among employees in Bangi, Malaysia

In Malaysia, the implementation of the Monthly Tax Deduction (MTD) as a final tax scheme was introduced in 2014 to employment income taxpayers. After six years of implementation, the number of salaried taxpayers who choose this scheme is minimal, although it provides benefits, especially in terms of...

Full description

Saved in:

Bibliographic Details
Main Author:	Othman, Syaiful Izam
Format:	Thesis
Language:	eng eng eng
Published:	2020
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/9717/1/s825233_01.pdf https://etd.uum.edu.my/9717/2/s825233_02.pdf https://etd.uum.edu.my/9717/3/s825233_references.docx
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uum-etd.9717
record_format	uketd_dc
spelling	my-uum-etd.97172024-01-29T08:25:54Z Factors influencing the intention to use monthly tax deduction as final tax among employees in Bangi, Malaysia 2020 Othman, Syaiful Izam Ibrahim, Idawati Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ4771.6 Income Tax. Tax Returns. In Malaysia, the implementation of the Monthly Tax Deduction (MTD) as a final tax scheme was introduced in 2014 to employment income taxpayers. After six years of implementation, the number of salaried taxpayers who choose this scheme is minimal, although it provides benefits, especially in terms of time-saving and costs. Thus, the purpose of this study is to examine taxpayers’ intention to use MTD as final tax from the perspective of the Theory of Planned Behaviour (TPB). This study provides empirical evidence on the factors affecting taxpayers’ intention to use MTD as final tax. The study extends the TPB model by dividing perceived behavioural control (PBC) into two dimensions i.e., Knowledge and Awareness. The results of this study indicate that attitude, subjective norms, and one dimension of PBC i.e., awareness, have a positive influence on intention to use MTD as final tax; while knowledge is found to be insignificant. Using a self-administered questionnaire, 175 useable responses were collected from salaried earners who filed their 2019 Income Tax Return Form (ITRF) at the Inland Revenue Board Malaysia (IRBM) Bangi Branch. All the hypotheses were tested using multiple regression analysis. Results show that 77.9% of the variance in intention to use MTD as final tax is explained by attitude, subjective norms, knowledge and awareness. This study confirms the applicability of TPB in the intention to use MTD as final tax setting. These findings would assist the IRBM in formulating strategies or mechanisms for improvement using MTD as final tax. 2020 Thesis https://etd.uum.edu.my/9717/ https://etd.uum.edu.my/9717/1/s825233_01.pdf text eng public https://etd.uum.edu.my/9717/2/s825233_02.pdf text eng public https://etd.uum.edu.my/9717/3/s825233_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Ibrahim, Idawati
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Othman, Syaiful Izam Factors influencing the intention to use monthly tax deduction as final tax among employees in Bangi, Malaysia
description	In Malaysia, the implementation of the Monthly Tax Deduction (MTD) as a final tax scheme was introduced in 2014 to employment income taxpayers. After six years of implementation, the number of salaried taxpayers who choose this scheme is minimal, although it provides benefits, especially in terms of time-saving and costs. Thus, the purpose of this study is to examine taxpayers’ intention to use MTD as final tax from the perspective of the Theory of Planned Behaviour (TPB). This study provides empirical evidence on the factors affecting taxpayers’ intention to use MTD as final tax. The study extends the TPB model by dividing perceived behavioural control (PBC) into two dimensions i.e., Knowledge and Awareness. The results of this study indicate that attitude, subjective norms, and one dimension of PBC i.e., awareness, have a positive influence on intention to use MTD as final tax; while knowledge is found to be insignificant. Using a self-administered questionnaire, 175 useable responses were collected from salaried earners who filed their 2019 Income Tax Return Form (ITRF) at the Inland Revenue Board Malaysia (IRBM) Bangi Branch. All the hypotheses were tested using multiple regression analysis. Results show that 77.9% of the variance in intention to use MTD as final tax is explained by attitude, subjective norms, knowledge and awareness. This study confirms the applicability of TPB in the intention to use MTD as final tax setting. These findings would assist the IRBM in formulating strategies or mechanisms for improvement using MTD as final tax.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Othman, Syaiful Izam
author_facet	Othman, Syaiful Izam
author_sort	Othman, Syaiful Izam
title	Factors influencing the intention to use monthly tax deduction as final tax among employees in Bangi, Malaysia
title_short	Factors influencing the intention to use monthly tax deduction as final tax among employees in Bangi, Malaysia
title_full	Factors influencing the intention to use monthly tax deduction as final tax among employees in Bangi, Malaysia
title_fullStr	Factors influencing the intention to use monthly tax deduction as final tax among employees in Bangi, Malaysia
title_full_unstemmed	Factors influencing the intention to use monthly tax deduction as final tax among employees in Bangi, Malaysia
title_sort	factors influencing the intention to use monthly tax deduction as final tax among employees in bangi, malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2020
url	https://etd.uum.edu.my/9717/1/s825233_01.pdf https://etd.uum.edu.my/9717/2/s825233_02.pdf https://etd.uum.edu.my/9717/3/s825233_references.docx
_version_	1794023768238063616

Factors influencing the intention to use monthly tax deduction as final tax among employees in Bangi, Malaysia

Similar Items