Tham, Joel Kah Marn and Abdul Rais, Farrah Liza (2017) A study of taxpayers' perception in Malaysia towards implementation of the self-assessment system. In: 4th Conference on Business Managemen, 29 - 30 Oktober 2017, The Gurney Resprt Hotel & Recidences Penang, Malaysia.
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Abstract
This study investigates the role of fairness in tax compliance decisions among taxpayers in Malaysia.The impacts of tax knowledge and tax complexity on fairness perceptions are also examined employing the Theory of Planned Behaviour.To test the model, a questionnaire was administered among FGV Holdings Berhad employees in Head Quarters (HQ) located at Menara Felda, Platinum Parl, No 11 Persiaran KLCC, 50088 Kuala Lumpur.The groups of respondents involved are employees drawn from different backgrounds which consisted of gender, age, ethnicity, education qualification, annual income, filing experience and position in the company.The findings shown that taxpayers perceived the current income tax system as fair but there was no conclusive evidence that such a perception had an influence on compliance behavior.Instead, attitudes and subjective norm were found to be most influential. Furthermore, tax knowledge and tax complexity were shown to affect fairness perceptions.
Item Type: | Conference or Workshop Item (Paper) |
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Additional Information: | eISBN 978-967-0910-76-5 Organized by: School of Business Management, Universiti Utara Malaysia. |
Uncontrolled Keywords: | (Arial, Font size 10, max. 5 keywords) Tax System, Tax Compliance, Planned Behaviour |
Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
Divisions: | School of Business Management |
Depositing User: | Mrs. Norazmilah Yaakub |
Date Deposited: | 02 Apr 2018 00:26 |
Last Modified: | 02 Apr 2018 00:26 |
URI: | https://repo.uum.edu.my/id/eprint/23787 |
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