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Citizens' attitudes towards tax evasion: demographic profile, perception of fairness and relative seriousness / Nur Quratun 'Aini Haron

This is an exploratory study conducted in Malaysia whereby it focuses on the citizens' attitudes toward tax evasion and to determine whether demographic profile and perception of fairness affect the attitudes of the Malaysian citizens on tax evasion. In addition, this study examined whether cit...

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Main Author: Haron, Nur Quratun 'Aini
Format: Thesis
Language:English
Published: 2015
Subjects:
Indexes (General)
Online Access:https://ir.uitm.edu.my/id/eprint/17636/1/TM_NUR%20QURATUN%20%27AINI%20HAROM%20AC%2015_5.pdf
https://ir.uitm.edu.my/id/eprint/17636/
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spelling my.uitm.ir.176362022-03-10T07:57:15Z https://ir.uitm.edu.my/id/eprint/17636/ Citizens' attitudes towards tax evasion: demographic profile, perception of fairness and relative seriousness / Nur Quratun 'Aini Haron Haron, Nur Quratun 'Aini Indexes (General) This is an exploratory study conducted in Malaysia whereby it focuses on the citizens' attitudes toward tax evasion and to determine whether demographic profile and perception of fairness affect the attitudes of the Malaysian citizens on tax evasion. In addition, this study examined whether citizens in Malaysia view tax evasion as an acceptable activity and examined the relative seriousness of tax evasion as compared to other offences. The sample size of this study is 173 comprising of salary earning and retirees located throughout the Southern and Central regions. This study found that only age and nature of employment have a significant difference on the attitudes towards tax evasion. Respondents' gender, level of income and level of education seemed to bear no significant difference to their attitudes towards tax evasion. Apart from that, perception of fairness is also found to have no significant relationship with the citizens' attitudes towards tax evasion. Surprisingly, this study found that citizens in Malaysia find it acceptable to evade on all sizes of income, be it "a small part", "a large part", or "all part" of their income. Tax evasion also was not considered as a serious offence as it has been ranked as the least severe as compared to suicide, abortion, homosexuality, prostitution, wife beating, divorce, accepting a bribe, avoiding fare on a public transport and claiming government benefits which you are not entitled to. This study may be useful and would be able to facilitate the tax authorities in evaluating and reviewing the current tax system. It is crucial so as to ensure that people will not take tax evasion lightly. 2015 Thesis NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/17636/1/TM_NUR%20QURATUN%20%27AINI%20HAROM%20AC%2015_5.pdf ID17636 Haron, Nur Quratun 'Aini (2015) Citizens' attitudes towards tax evasion: demographic profile, perception of fairness and relative seriousness / Nur Quratun 'Aini Haron. Masters thesis, thesis, Universiti Teknologi MARA.
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 Indexes (General)
spellingShingle Indexes (General)
Haron, Nur Quratun 'Aini
Citizens' attitudes towards tax evasion: demographic profile, perception of fairness and relative seriousness / Nur Quratun 'Aini Haron
description This is an exploratory study conducted in Malaysia whereby it focuses on the citizens' attitudes toward tax evasion and to determine whether demographic profile and perception of fairness affect the attitudes of the Malaysian citizens on tax evasion. In addition, this study examined whether citizens in Malaysia view tax evasion as an acceptable activity and examined the relative seriousness of tax evasion as compared to other offences. The sample size of this study is 173 comprising of salary earning and retirees located throughout the Southern and Central regions. This study found that only age and nature of employment have a significant difference on the attitudes towards tax evasion. Respondents' gender, level of income and level of education seemed to bear no significant difference to their attitudes towards tax evasion. Apart from that, perception of fairness is also found to have no significant relationship with the citizens' attitudes towards tax evasion. Surprisingly, this study found that citizens in Malaysia find it acceptable to evade on all sizes of income, be it "a small part", "a large part", or "all part" of their income. Tax evasion also was not considered as a serious offence as it has been ranked as the least severe as compared to suicide, abortion, homosexuality, prostitution, wife beating, divorce, accepting a bribe, avoiding fare on a public transport and claiming government benefits which you are not entitled to. This study may be useful and would be able to facilitate the tax authorities in evaluating and reviewing the current tax system. It is crucial so as to ensure that people will not take tax evasion lightly.
format Thesis
author Haron, Nur Quratun 'Aini
author_facet Haron, Nur Quratun 'Aini
author_sort Haron, Nur Quratun 'Aini
title Citizens' attitudes towards tax evasion: demographic profile, perception of fairness and relative seriousness / Nur Quratun 'Aini Haron
title_short Citizens' attitudes towards tax evasion: demographic profile, perception of fairness and relative seriousness / Nur Quratun 'Aini Haron
title_full Citizens' attitudes towards tax evasion: demographic profile, perception of fairness and relative seriousness / Nur Quratun 'Aini Haron
title_fullStr Citizens' attitudes towards tax evasion: demographic profile, perception of fairness and relative seriousness / Nur Quratun 'Aini Haron
title_full_unstemmed Citizens' attitudes towards tax evasion: demographic profile, perception of fairness and relative seriousness / Nur Quratun 'Aini Haron
title_sort citizens' attitudes towards tax evasion: demographic profile, perception of fairness and relative seriousness / nur quratun 'aini haron
publishDate 2015
url https://ir.uitm.edu.my/id/eprint/17636/1/TM_NUR%20QURATUN%20%27AINI%20HAROM%20AC%2015_5.pdf
https://ir.uitm.edu.my/id/eprint/17636/
_version_ 1728054739080314880
score 13.223943

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