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Perceptions of tax fairness and tax compliance behaviour: a comparative study

This cross-cultural study compares the perceptions of tax fairness of New Zealand and Malaysian individual taxpayers of their respective national income tax systems and investigates the consequences of those taxpayers 'perceptions of tax fairness, as well as other important variables, on their...

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Main Author: Natrah Saad,
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2012
Online Access:http://journalarticle.ukm.my/6382/1/Fast_color_scan_to_a_PDF_file_8.DOC
http://journalarticle.ukm.my/6382/
http://pkukmweb.ukm.my/penerbit/jurus.htm
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spelling my-ukm.journal.63822013-07-01T07:28:29Z http://journalarticle.ukm.my/6382/ Perceptions of tax fairness and tax compliance behaviour: a comparative study Natrah Saad, This cross-cultural study compares the perceptions of tax fairness of New Zealand and Malaysian individual taxpayers of their respective national income tax systems and investigates the consequences of those taxpayers 'perceptions of tax fairness, as well as other important variables, on their compliance behaviour. The hypotheses of the study were tested using the responses to a questionnaire survey. A t-test and Partial Least Squares analyses were used to analyse the survey data. The results suggest that Malaysian taxpayers have significantly better perceptions of fairness of their income tax systems than their New Zealand counterparts. However, New Zealand taxpayers were found to be more compliant regarding their tax responsibility. The most important factor in explaining taxpayers 'compliance behaviour between the two countries was the attitude of individuals towards compliance, followed by subjective norms. Perceptions of tax fairness, which were highly influenced by both tax knowledge and the perceived complexity of the tax system, was influential in explaining tax compliance. Penerbit Universiti Kebangsaan Malaysia 2012-12 Article PeerReviewed application/msword en http://journalarticle.ukm.my/6382/1/Fast_color_scan_to_a_PDF_file_8.DOC Natrah Saad, (2012) Perceptions of tax fairness and tax compliance behaviour: a comparative study. Jurnal Pengurusan, 36 . pp. 89-100. ISSN 0127-2713 http://pkukmweb.ukm.my/penerbit/jurus.htm
institution Universiti Kebangsaan Malaysia
building Perpustakaan 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 This cross-cultural study compares the perceptions of tax fairness of New Zealand and Malaysian individual taxpayers of their respective national income tax systems and investigates the consequences of those taxpayers 'perceptions of tax fairness, as well as other important variables, on their compliance behaviour. The hypotheses of the study were tested using the responses to a questionnaire survey. A t-test and Partial Least Squares analyses were used to analyse the survey data. The results suggest that Malaysian taxpayers have significantly better perceptions of fairness of their income tax systems than their New Zealand counterparts. However, New Zealand taxpayers were found to be more compliant regarding their tax responsibility. The most important factor in explaining taxpayers 'compliance behaviour between the two countries was the attitude of individuals towards compliance, followed by subjective norms. Perceptions of tax fairness, which were highly influenced by both tax knowledge and the perceived complexity of the tax system, was influential in explaining tax compliance.
format Article
author Natrah Saad,
spellingShingle Natrah Saad,
Perceptions of tax fairness and tax compliance behaviour: a comparative study
author_facet Natrah Saad,
author_sort Natrah Saad,
title Perceptions of tax fairness and tax compliance behaviour: a comparative study
title_short Perceptions of tax fairness and tax compliance behaviour: a comparative study
title_full Perceptions of tax fairness and tax compliance behaviour: a comparative study
title_fullStr Perceptions of tax fairness and tax compliance behaviour: a comparative study
title_full_unstemmed Perceptions of tax fairness and tax compliance behaviour: a comparative study
title_sort perceptions of tax fairness and tax compliance behaviour: a comparative study
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2012
url http://journalarticle.ukm.my/6382/1/Fast_color_scan_to_a_PDF_file_8.DOC
http://journalarticle.ukm.my/6382/
http://pkukmweb.ukm.my/penerbit/jurus.htm
_version_ 1643736744543125504
score 13.211869

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