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Tax fairness in a developing country: perceptions of Malaysian tax agents / Azwanis Azemi … [et al.]

Tax fairness has been used as one of the important determinants for tax compliance. Good perception of tax fairness would encourage taxpayers to comply with tax laws to avoid any unreported and unpaid revenue to the government. Individual taxpayers are required to pay income tax, and they may engage...

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Main Authors: Azemi, Azwanis, Palil, Mohd Rizal, Mohd Amir, Amizawati, Muhammad Said, Suzana
Format: Article
Language:English
Published: Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2020
Subjects:
Accounting. Bookkeeping
Online Access:https://ir.uitm.edu.my/id/eprint/31040/1/31040.pdf
https://ir.uitm.edu.my/id/eprint/31040/
https://mar.uitm.edu.my/
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spelling my.uitm.ir.310402022-06-15T03:48:06Z https://ir.uitm.edu.my/id/eprint/31040/ Tax fairness in a developing country: perceptions of Malaysian tax agents / Azwanis Azemi … [et al.] Azemi, Azwanis Palil, Mohd Rizal Mohd Amir, Amizawati Muhammad Said, Suzana Accounting. Bookkeeping Tax fairness has been used as one of the important determinants for tax compliance. Good perception of tax fairness would encourage taxpayers to comply with tax laws to avoid any unreported and unpaid revenue to the government. Individual taxpayers are required to pay income tax, and they may engage with tax agents for their tax computation. This situation motivates this study to look into further dimensions of tax fairness by looking at tax agents’ perception as they are important people to consult and give advice on tax matters. The main objective of this study is to propose the dimensions of individual tax fairness based on tax agents’ perceptions in Malaysia, and secondly, to study prior literature and classify the dimensions of individual tax fairness that have used a similar measurement used in Gerbing’s study. Survey questionnaires were distributed at two tax conferences held in Kuala Lumpur, and the final data of 196 responses were analysed by exploratory factor analysis (EFA). The results indicated that tax agents identified six dimensions of tax fairness, and regardless of developed or developing countries, the number of dimensions of tax fairness could be identified , depending on the level of individuals’ tax practice and knowledge. These results are expected to provide implications either in the theory and practice of tax fairness dimensions in Malaysia. Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2020-04 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/31040/1/31040.pdf Tax fairness in a developing country: perceptions of Malaysian tax agents / Azwanis Azemi … [et al.]. (2020) Management & Accounting Review (MAR), 19 (1): 3. pp. 49-72. ISSN 2550-1895 https://mar.uitm.edu.my/
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 Accounting. Bookkeeping
spellingShingle Accounting. Bookkeeping
Azemi, Azwanis
Palil, Mohd Rizal
Mohd Amir, Amizawati
Muhammad Said, Suzana
Tax fairness in a developing country: perceptions of Malaysian tax agents / Azwanis Azemi … [et al.]
description Tax fairness has been used as one of the important determinants for tax compliance. Good perception of tax fairness would encourage taxpayers to comply with tax laws to avoid any unreported and unpaid revenue to the government. Individual taxpayers are required to pay income tax, and they may engage with tax agents for their tax computation. This situation motivates this study to look into further dimensions of tax fairness by looking at tax agents’ perception as they are important people to consult and give advice on tax matters. The main objective of this study is to propose the dimensions of individual tax fairness based on tax agents’ perceptions in Malaysia, and secondly, to study prior literature and classify the dimensions of individual tax fairness that have used a similar measurement used in Gerbing’s study. Survey questionnaires were distributed at two tax conferences held in Kuala Lumpur, and the final data of 196 responses were analysed by exploratory factor analysis (EFA). The results indicated that tax agents identified six dimensions of tax fairness, and regardless of developed or developing countries, the number of dimensions of tax fairness could be identified , depending on the level of individuals’ tax practice and knowledge. These results are expected to provide implications either in the theory and practice of tax fairness dimensions in Malaysia.
format Article
author Azemi, Azwanis
Palil, Mohd Rizal
Mohd Amir, Amizawati
Muhammad Said, Suzana
author_facet Azemi, Azwanis
Palil, Mohd Rizal
Mohd Amir, Amizawati
Muhammad Said, Suzana
author_sort Azemi, Azwanis
title Tax fairness in a developing country: perceptions of Malaysian tax agents / Azwanis Azemi … [et al.]
title_short Tax fairness in a developing country: perceptions of Malaysian tax agents / Azwanis Azemi … [et al.]
title_full Tax fairness in a developing country: perceptions of Malaysian tax agents / Azwanis Azemi … [et al.]
title_fullStr Tax fairness in a developing country: perceptions of Malaysian tax agents / Azwanis Azemi … [et al.]
title_full_unstemmed Tax fairness in a developing country: perceptions of Malaysian tax agents / Azwanis Azemi … [et al.]
title_sort tax fairness in a developing country: perceptions of malaysian tax agents / azwanis azemi … [et al.]
publisher Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam
publishDate 2020
url https://ir.uitm.edu.my/id/eprint/31040/1/31040.pdf
https://ir.uitm.edu.my/id/eprint/31040/
https://mar.uitm.edu.my/
_version_ 1736837221592334336
score 13.211869

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