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Factors influencing tax compliance from the perspective of young workers: evidence from Malaysia / Siti Nurhazwani Kamarudin ... [et al.]

As young workers represent 63.75% of the total labour workforce, ensuring tax compliance among this demographic is imperative to mitigate revenue leakage. This study aimed to ascertain the factors that influenced tax compliance among young workers, focusing on tax knowledge, tax morale, tax penaltie...

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Main Authors: Kamarudin, Siti Nurhazwani, Azman, Aiman Faiz, Abdul Rasit, Zarinah, Mohd Nasir, Noor Emilina
Format: Article
Language:English
Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2024
Subjects:
Tax collection. Taxpayer compliance
Online Access:https://ir.uitm.edu.my/id/eprint/95493/1/95493.pdf
https://ir.uitm.edu.my/id/eprint/95493/
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spelling my.uitm.ir.954932024-05-20T04:46:00Z https://ir.uitm.edu.my/id/eprint/95493/ Factors influencing tax compliance from the perspective of young workers: evidence from Malaysia / Siti Nurhazwani Kamarudin ... [et al.] apmaj Kamarudin, Siti Nurhazwani Azman, Aiman Faiz Abdul Rasit, Zarinah Mohd Nasir, Noor Emilina Tax collection. Taxpayer compliance As young workers represent 63.75% of the total labour workforce, ensuring tax compliance among this demographic is imperative to mitigate revenue leakage. This study aimed to ascertain the factors that influenced tax compliance among young workers, focusing on tax knowledge, tax morale, tax penalties, and tax complexity within the framework of the theory of planned behaviour. The data was gathered through online survey questionnaires disseminated via WhatsApp, email, and social media to young taxpayers in Malaysia. Analysis of 384 samples utilising multiple regression analysis revealed that tax penalties and tax complexity exert significant influence on tax compliance, whereas tax knowledge and tax morale were vice versa. The evidence implied that there is better compliance with the tax laws by young workers to avoid punishments with less complexity of the tax system. The research provides empirical evidence that underscores the importance of stringent enforcement of penalties and simplification of the tax system to foster greater compliance among young workers, thereby bolstering tax revenues for the government. Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2024-04 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/95493/1/95493.pdf Factors influencing tax compliance from the perspective of young workers: evidence from Malaysia / Siti Nurhazwani Kamarudin ... [et al.]. (2024) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29/>, 19 (1): 6. pp. 121-148. ISSN 2550-1631
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 Tax collection. Taxpayer compliance
spellingShingle Tax collection. Taxpayer compliance
Kamarudin, Siti Nurhazwani
Azman, Aiman Faiz
Abdul Rasit, Zarinah
Mohd Nasir, Noor Emilina
Factors influencing tax compliance from the perspective of young workers: evidence from Malaysia / Siti Nurhazwani Kamarudin ... [et al.]
description As young workers represent 63.75% of the total labour workforce, ensuring tax compliance among this demographic is imperative to mitigate revenue leakage. This study aimed to ascertain the factors that influenced tax compliance among young workers, focusing on tax knowledge, tax morale, tax penalties, and tax complexity within the framework of the theory of planned behaviour. The data was gathered through online survey questionnaires disseminated via WhatsApp, email, and social media to young taxpayers in Malaysia. Analysis of 384 samples utilising multiple regression analysis revealed that tax penalties and tax complexity exert significant influence on tax compliance, whereas tax knowledge and tax morale were vice versa. The evidence implied that there is better compliance with the tax laws by young workers to avoid punishments with less complexity of the tax system. The research provides empirical evidence that underscores the importance of stringent enforcement of penalties and simplification of the tax system to foster greater compliance among young workers, thereby bolstering tax revenues for the government.
format Article
author Kamarudin, Siti Nurhazwani
Azman, Aiman Faiz
Abdul Rasit, Zarinah
Mohd Nasir, Noor Emilina
author_facet Kamarudin, Siti Nurhazwani
Azman, Aiman Faiz
Abdul Rasit, Zarinah
Mohd Nasir, Noor Emilina
author_sort Kamarudin, Siti Nurhazwani
title Factors influencing tax compliance from the perspective of young workers: evidence from Malaysia / Siti Nurhazwani Kamarudin ... [et al.]
title_short Factors influencing tax compliance from the perspective of young workers: evidence from Malaysia / Siti Nurhazwani Kamarudin ... [et al.]
title_full Factors influencing tax compliance from the perspective of young workers: evidence from Malaysia / Siti Nurhazwani Kamarudin ... [et al.]
title_fullStr Factors influencing tax compliance from the perspective of young workers: evidence from Malaysia / Siti Nurhazwani Kamarudin ... [et al.]
title_full_unstemmed Factors influencing tax compliance from the perspective of young workers: evidence from Malaysia / Siti Nurhazwani Kamarudin ... [et al.]
title_sort factors influencing tax compliance from the perspective of young workers: evidence from malaysia / siti nurhazwani kamarudin ... [et al.]
publisher Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA
publishDate 2024
url https://ir.uitm.edu.my/id/eprint/95493/1/95493.pdf
https://ir.uitm.edu.my/id/eprint/95493/
_version_ 1800100685973291008
score 13.211869

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