UUM Repository | Universiti Utara Malaysian Institutional Repository
FAQs | Feedback | Search Tips | Sitemap

Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax


Bidin, Zainol and Mohd Shamsudin, Faridahwati and Othman, Zainudin (2014) Using theory of reasoned action to explain taxpayer intention to comply with goods and services tax. International Journal of Business and Social Science, 5 (5(1)). pp. 131-139. ISSN 2219-1933

[img] PDF
Restricted to Registered users only

Download (116kB) | Request a copy

Abstract

The aim of this study is to investigate the perception of taxpayers towards the implementation of good and services tax (GST) in Malaysia.Theory of reasoned action proposed by Fishbein and Ajzen (1975) was used as the underlying theory for the study. One hundred and three respondents in Kedah and Perlis participated in the study.Multiple regressions were employed to examine the relationship between attitude and subjective norms on behavioural intention to comply with GST. Results showedthat attitude and subjective norms variables were significantly and positively related to behavioural intention.All these independent variables were able to explain 28% of the variance in behavioural intention to comply with GST. Implications and recommendations for policy makers are discussed.

Item Type: Article
Uncontrolled Keywords: Attitude, Subjective norm, Intention; Good and Service Tax
Subjects: H Social Sciences > HJ Public Finance
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Dr. Zainol Bidin
Date Deposited: 08 Jul 2015 08:14
Last Modified: 17 Apr 2016 08:24
URI: http://repo.uum.edu.my/id/eprint/14761

Actions (login required)

View Item View Item