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

• Main Author: Dolah Kamari, Zura Zuwan
• Format: Thesis
• Language: English; English; English
• 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; https://etd.uum.edu.my/9719/

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.