Awareness and attitude towards tax reliefs’understanding among salaried group taxpayers in Klang Valley

Self-Assessment System (SAS) and e-filing have been implemented for more than a decade as a means of promoting voluntary compliance. This transformation requires taxpayers to gain a better understanding of taxation to enable them to fulfil their responsibilities in determining their own income tax a...

Full description

Saved in:

Bibliographic Details
Main Author:	Dolah Kamari, Zura Zuwan
Format:	Thesis
Language:	eng eng eng
Published:	2020
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/9719/1/s821422_01.pdf https://etd.uum.edu.my/9719/2/s821422_02.pdf https://etd.uum.edu.my/9719/3/s821422_references.docx
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uum-etd.9719
record_format	uketd_dc
spelling	my-uum-etd.97192023-10-18T07:47:42Z Awareness and attitude towards tax reliefs’understanding among salaried group taxpayers in Klang Valley 2020 Dolah Kamari, Zura Zuwan Abdul Aziz, Saliza Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ4771.6 Income Tax. Tax Returns. Self-Assessment System (SAS) and e-filing have been implemented for more than a decade as a means of promoting voluntary compliance. This transformation requires taxpayers to gain a better understanding of taxation to enable them to fulfil their responsibilities in determining their own income tax according to the law. To this end, Inland Revenue Board of Malaysia (IRBM) is constantly planning and implementing various programs to ensure taxpayers receive proper tax education and latest tax updates. As a result, tax collections increase every year. However, tax audit cases involving personal income tax still happen. One of the most common issues in tax audits is tax relief. In accordance to that, this study will specifically address the issue of tax relief by looking at how well the taxpayer really understands tax relief matters. The purpose of this paper is to determine the level of awareness and attitude towards understanding of tax relief among salaried group of taxpayers in Klang Valley. The sample was randomly selected from population with 149 responses. It was found that awareness and attitude have a positive and significant relationship with tax relief understands among salaried group taxpayers. The results of this study will contribute to the new knowledge and subsequently assist the government via IRBM as tax authorities in finding solutions to overcome tax non-compliance with specific attention to the issue of understanding tax relief. Future studies may focus on efforts to put tax learning into the early stage of school curriculum, so that future generations will realize the value of taxation to the nation at a young age. 2020 Thesis https://etd.uum.edu.my/9719/ https://etd.uum.edu.my/9719/1/s821422_01.pdf text eng public https://etd.uum.edu.my/9719/2/s821422_02.pdf text eng public https://etd.uum.edu.my/9719/3/s821422_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Abdul Aziz, Saliza
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Dolah Kamari, Zura Zuwan Awareness and attitude towards tax reliefs’understanding among salaried group taxpayers in Klang Valley
description	Self-Assessment System (SAS) and e-filing have been implemented for more than a decade as a means of promoting voluntary compliance. This transformation requires taxpayers to gain a better understanding of taxation to enable them to fulfil their responsibilities in determining their own income tax according to the law. To this end, Inland Revenue Board of Malaysia (IRBM) is constantly planning and implementing various programs to ensure taxpayers receive proper tax education and latest tax updates. As a result, tax collections increase every year. However, tax audit cases involving personal income tax still happen. One of the most common issues in tax audits is tax relief. In accordance to that, this study will specifically address the issue of tax relief by looking at how well the taxpayer really understands tax relief matters. The purpose of this paper is to determine the level of awareness and attitude towards understanding of tax relief among salaried group of taxpayers in Klang Valley. The sample was randomly selected from population with 149 responses. It was found that awareness and attitude have a positive and significant relationship with tax relief understands among salaried group taxpayers. The results of this study will contribute to the new knowledge and subsequently assist the government via IRBM as tax authorities in finding solutions to overcome tax non-compliance with specific attention to the issue of understanding tax relief. Future studies may focus on efforts to put tax learning into the early stage of school curriculum, so that future generations will realize the value of taxation to the nation at a young age.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Dolah Kamari, Zura Zuwan
author_facet	Dolah Kamari, Zura Zuwan
author_sort	Dolah Kamari, Zura Zuwan
title	Awareness and attitude towards tax reliefs’understanding among salaried group taxpayers in Klang Valley
title_short	Awareness and attitude towards tax reliefs’understanding among salaried group taxpayers in Klang Valley
title_full	Awareness and attitude towards tax reliefs’understanding among salaried group taxpayers in Klang Valley
title_fullStr	Awareness and attitude towards tax reliefs’understanding among salaried group taxpayers in Klang Valley
title_full_unstemmed	Awareness and attitude towards tax reliefs’understanding among salaried group taxpayers in Klang Valley
title_sort	awareness and attitude towards tax reliefs’understanding among salaried group taxpayers in klang valley
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2020
url	https://etd.uum.edu.my/9719/1/s821422_01.pdf https://etd.uum.edu.my/9719/2/s821422_02.pdf https://etd.uum.edu.my/9719/3/s821422_references.docx
_version_	1783729414539837440

Awareness and attitude towards tax reliefs’understanding among salaried group taxpayers in Klang Valley

Similar Items