Staff View: Ethical issues on tax evasion from the students' perception/ Ida Suriya Ismail, Siti Aida Suman, Puteri Adlina Noor Hasnizam, Nurul Najihah Shaharin and Hanis Aqilah Rusnipa

Ethical issues on tax evasion from the students' perception/ Ida Suriya Ismail, Siti Aida Suman, Puteri Adlina Noor Hasnizam, Nurul Najihah Shaharin and Hanis Aqilah Rusnipa

Paying taxes is not a favorable choice; even it is a compulsory financial obligation to each taxpayer towards its government. However, the evasion of ta7' is immoral since it is illegal and unethical. This paper examines university students' perception in Malaysia on the ethics of tax evas...

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Main Authors:	Ismail, Ida suriya, Suman, Siti Aida, Noor Hasnizam, Puteri Adlina, Shaharin, Nurul Najihah, Rusnipa, Hanis Aqilah
Format:	Article
Language:	English
Published:	UiTM Cawangan Johor 2022
Subjects:	Malaysia Revenue. Taxation. Internal revenue
Online Access:	https://ir.uitm.edu.my/id/eprint/109121/1/109121.pdf https://ir.uitm.edu.my/id/eprint/109121/
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id	my.uitm.ir.109121
record_format	eprints
spelling	my.uitm.ir.1091212025-01-31T23:58:59Z https://ir.uitm.edu.my/id/eprint/109121/ Ethical issues on tax evasion from the students' perception/ Ida Suriya Ismail, Siti Aida Suman, Puteri Adlina Noor Hasnizam, Nurul Najihah Shaharin and Hanis Aqilah Rusnipa iij Ismail, Ida suriya Suman, Siti Aida Noor Hasnizam, Puteri Adlina Shaharin, Nurul Najihah Rusnipa, Hanis Aqilah Malaysia Malaysia Revenue. Taxation. Internal revenue Paying taxes is not a favorable choice; even it is a compulsory financial obligation to each taxpayer towards its government. However, the evasion of ta7' is immoral since it is illegal and unethical. This paper examines university students' perception in Malaysia on the ethics of tax evasion. A survey method consisting of 18 statements was distributed to 120 students from Diploma to Postgraduate students in three higher learning institutions. This study used descriptive analysis to elamine the overall mean responses and followed by additional analysis to compare the mean responses according to the respondents age and level of educations. The results of this study indicated that respondents agreed that ta7' evasion was unethical. However, tax evasion becomes ethical under some circumstances when the tax system is unfair and the government or political party is involved in corruption. In terms of age, the youngest group (18 - 25 years old) tends to believe that tax evasion was ethical compared to medium age and older age groups. Besides, the diploma students felt that tax evasion was ethical when they had the highest score than students with degree and masters level. The findings show an early indicator of future taxpayers who believe that ta7' evasion is ethical depending on the governments governance, taxpayers experience, and the level of tax knowledge. Therefore, this study recommends universities to educate their students on tax evasion areas through the formal syllabus or informal programs in ensuring their students to become good taxpayers. Keywords: Tax evasion, ethics, perceptions, students. education. UiTM Cawangan Johor 2022-02-07 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/109121/1/109121.pdf Ethical issues on tax evasion from the students' perception/ Ida Suriya Ismail, Siti Aida Suman, Puteri Adlina Noor Hasnizam, Nurul Najihah Shaharin and Hanis Aqilah Rusnipa. (2022) Insight Journal (IJ) <https://ir.uitm.edu.my/view/publication/Insight_Journal_=28IJ=29/>, 8. pp. 60-72. ISSN 2600-8564
institution	Universiti Teknologi Mara
building	Tun Abdul Razak Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Teknologi Mara
content_source	UiTM Institutional Repository
url_provider	http://ir.uitm.edu.my/
language	English
topic	Malaysia Malaysia Revenue. Taxation. Internal revenue
spellingShingle	Malaysia Malaysia Revenue. Taxation. Internal revenue Ismail, Ida suriya Suman, Siti Aida Noor Hasnizam, Puteri Adlina Shaharin, Nurul Najihah Rusnipa, Hanis Aqilah Ethical issues on tax evasion from the students' perception/ Ida Suriya Ismail, Siti Aida Suman, Puteri Adlina Noor Hasnizam, Nurul Najihah Shaharin and Hanis Aqilah Rusnipa
description	Paying taxes is not a favorable choice; even it is a compulsory financial obligation to each taxpayer towards its government. However, the evasion of ta7' is immoral since it is illegal and unethical. This paper examines university students' perception in Malaysia on the ethics of tax evasion. A survey method consisting of 18 statements was distributed to 120 students from Diploma to Postgraduate students in three higher learning institutions. This study used descriptive analysis to elamine the overall mean responses and followed by additional analysis to compare the mean responses according to the respondents age and level of educations. The results of this study indicated that respondents agreed that ta7' evasion was unethical. However, tax evasion becomes ethical under some circumstances when the tax system is unfair and the government or political party is involved in corruption. In terms of age, the youngest group (18 - 25 years old) tends to believe that tax evasion was ethical compared to medium age and older age groups. Besides, the diploma students felt that tax evasion was ethical when they had the highest score than students with degree and masters level. The findings show an early indicator of future taxpayers who believe that ta7' evasion is ethical depending on the governments governance, taxpayers experience, and the level of tax knowledge. Therefore, this study recommends universities to educate their students on tax evasion areas through the formal syllabus or informal programs in ensuring their students to become good taxpayers. Keywords: Tax evasion, ethics, perceptions, students. education.
format	Article
author	Ismail, Ida suriya Suman, Siti Aida Noor Hasnizam, Puteri Adlina Shaharin, Nurul Najihah Rusnipa, Hanis Aqilah
author_facet	Ismail, Ida suriya Suman, Siti Aida Noor Hasnizam, Puteri Adlina Shaharin, Nurul Najihah Rusnipa, Hanis Aqilah
author_sort	Ismail, Ida suriya
title	Ethical issues on tax evasion from the students' perception/ Ida Suriya Ismail, Siti Aida Suman, Puteri Adlina Noor Hasnizam, Nurul Najihah Shaharin and Hanis Aqilah Rusnipa
title_short	Ethical issues on tax evasion from the students' perception/ Ida Suriya Ismail, Siti Aida Suman, Puteri Adlina Noor Hasnizam, Nurul Najihah Shaharin and Hanis Aqilah Rusnipa
title_full	Ethical issues on tax evasion from the students' perception/ Ida Suriya Ismail, Siti Aida Suman, Puteri Adlina Noor Hasnizam, Nurul Najihah Shaharin and Hanis Aqilah Rusnipa
title_fullStr	Ethical issues on tax evasion from the students' perception/ Ida Suriya Ismail, Siti Aida Suman, Puteri Adlina Noor Hasnizam, Nurul Najihah Shaharin and Hanis Aqilah Rusnipa
title_full_unstemmed	Ethical issues on tax evasion from the students' perception/ Ida Suriya Ismail, Siti Aida Suman, Puteri Adlina Noor Hasnizam, Nurul Najihah Shaharin and Hanis Aqilah Rusnipa
title_sort	ethical issues on tax evasion from the students' perception/ ida suriya ismail, siti aida suman, puteri adlina noor hasnizam, nurul najihah shaharin and hanis aqilah rusnipa
publisher	UiTM Cawangan Johor
publishDate	2022
url	https://ir.uitm.edu.my/id/eprint/109121/1/109121.pdf https://ir.uitm.edu.my/id/eprint/109121/
_version_	1823097874961924096
score	13.235362

Ethical issues on tax evasion from the students' perception/ Ida Suriya Ismail, Siti Aida Suman, Puteri Adlina Noor Hasnizam, Nurul Najihah Shaharin and Hanis Aqilah Rusnipa

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