Factor Affecting Intention to Comply with Special Voluntary Disclosure Program 2.0 among Individual Businesses in Klang Valley

• المؤلف الرئيسي: Ahmad Rafiuddin, Abdul Hamid
• التنسيق: أطروحة
• اللغة: الإنجليزية; الإنجليزية
• منشور في: 2024
• الموضوعات: HJ4771.6 Income Tax. Tax Returns.
• الوصول للمادة أونلاين: https://etd.uum.edu.my/11402/1/s831480_01.pdf; https://etd.uum.edu.my/11402/2/s831480_02.pdf; https://etd.uum.edu.my/11402/

This research aimed to explore the determinants of intention to access the level of attitude, subjective norms, tax knowledge, awareness, and SVDP 2.0 participation intention among individual businesses in Klang Valley and to examine the correlations between the hypotheses. The objective of this study is to investigate the factors that influence the involvement of individual business taxpayers in SVDP 2.0 in the Klang Valley region. The study utilizes the notion of planned behaviour, which was developed to fill in the gaps in how behaviour is demonstrated. A theoretical framework was constructed based on the theory of planned behaviour (TPB) and the economic deterrence model to examine factors influencing intention to comply with SVDP 2.0. This was to assess the levels of attitude, subjective norms, perceived behavioral control (including tax knowledge and awareness), and their relationships on tax compliance intention in SVDP 2.0 among individual business taxpayers. Online questionnaires were utilized for data collection. Reliability analysis, factor analysis, descriptive analysis, and multiple regression analysis were performed on data gathered from 120 respondents selected through random sampling. Results from multiple regression analysis indicated that attitude, tax knowledge, and awareness significantly influenced intention towards factors affecting SVDP 2.0 among individual business taxpayers. Moreover, the tested independent variables explained 69.3% of the variance in tax compliance intention within SVDP 2.0. Consequently, the model employed in this study was deemed appropriate and proficient in predicting the dependent variable of intention to comply with SVDP 2.0. The practical contributions outlined in the study are rooted in empirical evidence and theoretical insights gathered information from the literature on tax compliance behaviour and TPB. By leveraging this knowledge base, tax authorities can develop targeted strategies and initiatives to bolster compliance with SVDP 2.0 among individual businesses in the Klang Valley, ultimately enhancing program effectiveness and revenue integrity.