Determinants of voluntary tax compliance intention for e-filing among salaried taxpayers

• 第一著者: Ang, Leng Soon
• フォーマット: 学位論文
• 言語: 英語; 英語
• 出版事項: 2021
• 主題: HJ4771.6 Income Tax. Tax Returns.
• オンライン･アクセス: https://etd.uum.edu.my/9579/1/depositpermission_s95359.pdf; https://etd.uum.edu.my/9579/2/s95359_01.pdf

Generally, worldwide tax administrators including the Inland Revenue Board of Malaysia (IRBM) are facing difficulties in addressing tax compliance complexity that is proven to be highly challenging. Numerous innovative efforts, including the e-filing system - a costly investment, initiated by the IRBM to encourage compliance. However, these efforts failed to achieve the targeted compliance outcome, the taxpayers’ behavioural intention remains unclear especially salaried taxpayers. This study investigates the voluntary tax compliance intention among salaried taxpayers in Klang Valley. It aims to identify the determinants and their dimensions of the voluntary tax compliance intention via the e-filing system. Furthermore, an examination was performed on the applicability of Decomposed Theory of Planned Behaviour in voluntary tax compliance intention setting. Based on the data collection on 20 participating headquarter offices, 303 usable responses were obtained and empirically tested for this study. The samples tested, using Smart PLS 3.2.8, found that the decomposed constructs presented a better explanatory power for behavioural intention. Most of the dimensions and constructs were proven to be significant. Where dimensions like general tax filing knowledge and perceived usefulness were found to be significant towards attitude. While peer influence and mass media referent were significant towards the subjective norm. Furthermore, facilitating conditions and ability to pay were also significant towards perceived behavioural control. In contrast, dimensions like perceived ease of use and compatibility were not significant towards attitude. While self-efficacy was not significant towards perceived behavioural control. The subjective norm construct was also found to be insignificant towards intention. Overall, the findings have theoretical and practical impact, particularly to the tax administrators, in understanding the changes in salaried taxpayers voluntary tax compliance behavioural intention. Therefore, this study has created a platform for further studies with various available options of dimensions.