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Reforming the Malaysian tax system: the effects of Special Voluntary Disclosure Programme (SVDP), role of Inland Revenue Board Malaysia (IRBM), and demographics of taxpayers on Malaysian tax awareness

A sound tax system improves government revenue by encouraging voluntary tax compliance to ensure good tax awareness among citizens. However, many issues arise with regard to tax collection. As these issues remain unresolved, the government needs to frequently implement a tax amnesty programme which...

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Main Authors: Nadiah Abd Hamid,, Soliha Sanusi,, Mira Atilia Noor Adzlan,, Nur Munirah Roslan,, Amirul Azri Ayob,
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2022
Online Access:http://journalarticle.ukm.my/21297/1/REFORM~1.PDF
http://journalarticle.ukm.my/21297/
https://ejournal.ukm.my/gmjss/index
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spelling my-ukm.journal.212972023-03-06T02:30:54Z http://journalarticle.ukm.my/21297/ Reforming the Malaysian tax system: the effects of Special Voluntary Disclosure Programme (SVDP), role of Inland Revenue Board Malaysia (IRBM), and demographics of taxpayers on Malaysian tax awareness Nadiah Abd Hamid, Soliha Sanusi, Mira Atilia Noor Adzlan, Nur Munirah Roslan, Amirul Azri Ayob, A sound tax system improves government revenue by encouraging voluntary tax compliance to ensure good tax awareness among citizens. However, many issues arise with regard to tax collection. As these issues remain unresolved, the government needs to frequently implement a tax amnesty programme which is not sustainable or cost-effective in the longer run. Tax awareness becomes a significant factor in managing tax compliance behaviour within contemporary literature. Hence, this paper aims at ascertaining the effects of Special Voluntary Disclosure Programme (SVDP), the role of Inland Revenue Board Malaysia (IRBM), and demographic factors on tax awareness among Malaysian taxpayers. This paper used Smart PLS version 3 to run the data. The results confirmed that SVDP, IRBM’s role, and public/ private sectors’ employment are crucial in influencing tax awareness. These findings have implications for tax policies, such as developing tax knowledge programmes and raising public awareness among individual taxpayers in Malaysia. Penerbit Universiti Kebangsaan Malaysia 2022 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/21297/1/REFORM~1.PDF Nadiah Abd Hamid, and Soliha Sanusi, and Mira Atilia Noor Adzlan, and Nur Munirah Roslan, and Amirul Azri Ayob, (2022) Reforming the Malaysian tax system: the effects of Special Voluntary Disclosure Programme (SVDP), role of Inland Revenue Board Malaysia (IRBM), and demographics of taxpayers on Malaysian tax awareness. Geografia : Malaysian Journal of Society and Space, 18 (4). pp. 57-67. ISSN 2180-2491 https://ejournal.ukm.my/gmjss/index
institution Universiti Kebangsaan Malaysia
building Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
language English
description A sound tax system improves government revenue by encouraging voluntary tax compliance to ensure good tax awareness among citizens. However, many issues arise with regard to tax collection. As these issues remain unresolved, the government needs to frequently implement a tax amnesty programme which is not sustainable or cost-effective in the longer run. Tax awareness becomes a significant factor in managing tax compliance behaviour within contemporary literature. Hence, this paper aims at ascertaining the effects of Special Voluntary Disclosure Programme (SVDP), the role of Inland Revenue Board Malaysia (IRBM), and demographic factors on tax awareness among Malaysian taxpayers. This paper used Smart PLS version 3 to run the data. The results confirmed that SVDP, IRBM’s role, and public/ private sectors’ employment are crucial in influencing tax awareness. These findings have implications for tax policies, such as developing tax knowledge programmes and raising public awareness among individual taxpayers in Malaysia.
format Article
author Nadiah Abd Hamid,
Soliha Sanusi,
Mira Atilia Noor Adzlan,
Nur Munirah Roslan,
Amirul Azri Ayob,
spellingShingle Nadiah Abd Hamid,
Soliha Sanusi,
Mira Atilia Noor Adzlan,
Nur Munirah Roslan,
Amirul Azri Ayob,
Reforming the Malaysian tax system: the effects of Special Voluntary Disclosure Programme (SVDP), role of Inland Revenue Board Malaysia (IRBM), and demographics of taxpayers on Malaysian tax awareness
author_facet Nadiah Abd Hamid,
Soliha Sanusi,
Mira Atilia Noor Adzlan,
Nur Munirah Roslan,
Amirul Azri Ayob,
author_sort Nadiah Abd Hamid,
title Reforming the Malaysian tax system: the effects of Special Voluntary Disclosure Programme (SVDP), role of Inland Revenue Board Malaysia (IRBM), and demographics of taxpayers on Malaysian tax awareness
title_short Reforming the Malaysian tax system: the effects of Special Voluntary Disclosure Programme (SVDP), role of Inland Revenue Board Malaysia (IRBM), and demographics of taxpayers on Malaysian tax awareness
title_full Reforming the Malaysian tax system: the effects of Special Voluntary Disclosure Programme (SVDP), role of Inland Revenue Board Malaysia (IRBM), and demographics of taxpayers on Malaysian tax awareness
title_fullStr Reforming the Malaysian tax system: the effects of Special Voluntary Disclosure Programme (SVDP), role of Inland Revenue Board Malaysia (IRBM), and demographics of taxpayers on Malaysian tax awareness
title_full_unstemmed Reforming the Malaysian tax system: the effects of Special Voluntary Disclosure Programme (SVDP), role of Inland Revenue Board Malaysia (IRBM), and demographics of taxpayers on Malaysian tax awareness
title_sort reforming the malaysian tax system: the effects of special voluntary disclosure programme (svdp), role of inland revenue board malaysia (irbm), and demographics of taxpayers on malaysian tax awareness
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2022
url http://journalarticle.ukm.my/21297/1/REFORM~1.PDF
http://journalarticle.ukm.my/21297/
https://ejournal.ukm.my/gmjss/index
_version_ 1759690446481653760
score 13.211869

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