A survey on tax compliance behaviour using theory of planned behaviour among business taxpayers in Penang State, Malaysia

• 第一著者: Gayatri, Panirselvam
• フォーマット: 学位論文
• 言語: 英語; 英語; 英語
• 出版事項: 2018
• 主題: HF5415.33 Consumer Behavior.; HJ4771.6 Income Tax. Tax Returns.
• オンライン･アクセス: https://etd.uum.edu.my/8759/1/s820255_01.pdf; https://etd.uum.edu.my/8759/2/s820255_02.pdf; https://etd.uum.edu.my/8759/3/s820255-references.docx; https://etd.uum.edu.my/8759/

The main concern of all countries in the world is tax non compliance. This refers to the variances among what is being paid against what would be paid if the taxpayers filled complete and precise returns and pay what they are obligated. In spite of the fact that there are many studies carried in relation to non compliance for established countries, there is though a little study done on tax non compliance for emergent countries such as Malaysia. The objectives of this study are to examine the relationship between Theory of Planned Behavior variables (Attitude, Subjective Norm and Perceived Behavioral Control), Tax Knowledge and Intention towards compliance behaviour among business taxpayers in Penang, Malaysia;to ascertain the most significant independent variable that affects the intention towards compliance behaviour among business taxpayers in Penang, Malaysia, and to identify the areas of difficulties among business taxpayers that contribute towards compliance behaviour in Penang, Malaysia. In this study, survey data has been chosen to opt as the main source data to collect business taxpayers’ view on the topic being studied. Probability sampling was used. The sample of this study is 250 business taxpayers in Penang, Malaysia. Data was analyzed using Statistical Package for the Social Sciences (SPSS). All the TPB constructs was found to have a positive relationship with the intention towards compliance behaviour except tax knowledge which had negative relationship. The most significant variable in this study is subjective norm. In this study, areas of difficulties among business taxpayers was mostly ranked as to maintaining records for income tax purpose, the cash flow position when paying the monthly tax instalment and followed by estimating the tax payable. Findings of this study may provide inputs for policy makers or IRBM on the level of compliance behaviour among business taxpayers.