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Determinants of tax compliance behaviour among individual taxpayers in Malaysia

This study explores the determinants of tax compliance behaviour among individual taxpayers in Malaysia, through the lenses of the Theory of Planned Behaviour (TPB) and the Slippery Slope Framework (SSF). The research examines the impact of four key variables: tax knowledge, tax morale, trust in gov...

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Main Authors: Lim, Yi Hang, Lim, Wei Sern, Low, Wei Xuan
Format: Final Year Project / Dissertation / Thesis
Published: 2024
Subjects:
HB Economic Theory
HC Economic History and Conditions
Online Access:http://eprints.utar.edu.my/6943/1/Lim_Yi_Hang_2200464.pdf
http://eprints.utar.edu.my/6943/
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spelling my-utar-eprints.69432025-02-04T08:10:49Z Determinants of tax compliance behaviour among individual taxpayers in Malaysia Lim, Yi Hang Lim, Wei Sern Low, Wei Xuan HB Economic Theory HC Economic History and Conditions This study explores the determinants of tax compliance behaviour among individual taxpayers in Malaysia, through the lenses of the Theory of Planned Behaviour (TPB) and the Slippery Slope Framework (SSF). The research examines the impact of four key variables: tax knowledge, tax morale, trust in government, and the power of authorities on tax compliance behaviour. A detailed literature review provides context for the theoretical and empirical relationships among these variables. The research framework is tested using multiple linear regression analysis. The findings reveal that tax morale, trust in government, and the power of authorities have a significant positive impact on tax compliance behaviour. Specifically, higher tax morale and greater trust in government are associated with increased compliance, while the perceived power of authorities also contributes positively to compliance levels. In contrast, tax knowledge is found to be an insignificant predictor of tax compliance behaviour in this context. These results suggest that fostering a positive tax morale, building trust in governmental institutions, and enhancing the perceived authority of tax authorities are crucial for improving tax compliance. The study highlights the limited role of tax knowledge in influencing compliance behaviour and provides actionable insights for policymakers seeking to enhance tax compliance strategies. The findings contribute to a deeper understanding of tax compliance behaviour in Malaysia, considering the country’s unique socio-economic and cultural landscape. 2024-06 Final Year Project / Dissertation / Thesis NonPeerReviewed application/pdf http://eprints.utar.edu.my/6943/1/Lim_Yi_Hang_2200464.pdf Lim, Yi Hang and Lim, Wei Sern and Low, Wei Xuan (2024) Determinants of tax compliance behaviour among individual taxpayers in Malaysia. Final Year Project, UTAR. http://eprints.utar.edu.my/6943/
institution Universiti Tunku Abdul Rahman
building UTAR Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Tunku Abdul Rahman
content_source UTAR Institutional Repository
url_provider http://eprints.utar.edu.my
topic HB Economic Theory
HC Economic History and Conditions
spellingShingle HB Economic Theory
HC Economic History and Conditions
Lim, Yi Hang
Lim, Wei Sern
Low, Wei Xuan
Determinants of tax compliance behaviour among individual taxpayers in Malaysia
description This study explores the determinants of tax compliance behaviour among individual taxpayers in Malaysia, through the lenses of the Theory of Planned Behaviour (TPB) and the Slippery Slope Framework (SSF). The research examines the impact of four key variables: tax knowledge, tax morale, trust in government, and the power of authorities on tax compliance behaviour. A detailed literature review provides context for the theoretical and empirical relationships among these variables. The research framework is tested using multiple linear regression analysis. The findings reveal that tax morale, trust in government, and the power of authorities have a significant positive impact on tax compliance behaviour. Specifically, higher tax morale and greater trust in government are associated with increased compliance, while the perceived power of authorities also contributes positively to compliance levels. In contrast, tax knowledge is found to be an insignificant predictor of tax compliance behaviour in this context. These results suggest that fostering a positive tax morale, building trust in governmental institutions, and enhancing the perceived authority of tax authorities are crucial for improving tax compliance. The study highlights the limited role of tax knowledge in influencing compliance behaviour and provides actionable insights for policymakers seeking to enhance tax compliance strategies. The findings contribute to a deeper understanding of tax compliance behaviour in Malaysia, considering the country’s unique socio-economic and cultural landscape.
format Final Year Project / Dissertation / Thesis
author Lim, Yi Hang
Lim, Wei Sern
Low, Wei Xuan
author_facet Lim, Yi Hang
Lim, Wei Sern
Low, Wei Xuan
author_sort Lim, Yi Hang
title Determinants of tax compliance behaviour among individual taxpayers in Malaysia
title_short Determinants of tax compliance behaviour among individual taxpayers in Malaysia
title_full Determinants of tax compliance behaviour among individual taxpayers in Malaysia
title_fullStr Determinants of tax compliance behaviour among individual taxpayers in Malaysia
title_full_unstemmed Determinants of tax compliance behaviour among individual taxpayers in Malaysia
title_sort determinants of tax compliance behaviour among individual taxpayers in malaysia
publishDate 2024
url http://eprints.utar.edu.my/6943/1/Lim_Yi_Hang_2200464.pdf
http://eprints.utar.edu.my/6943/
_version_ 1823544769786150912
score 13.239859

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