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Gender And Ethnicity Differences In Tax Compliance

The purpose of this study is to investigate whether gender and ethnicity differences occur in relation to tax compliance attitude and behavior. Prior studies on tax compliance have focused little on gender as a predictor of compliance. In Malaysia, ethnic background of a taxpayer could be a major...

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Main Authors: Kasipillai, Jeyapalan, Abdul Jabbar, Hijattulah
Format: Article
Language:English
Published: Asian Academy of Management (AAM) 2006
Subjects:
HD28-70 Management. Industrial Management
Online Access:http://eprints.usm.my/35944/1/AAMJ_11-2-5.pdf
http://eprints.usm.my/35944/
http://web.usm.my/aamj/11.2.2006/AAMJ%2011-2-5.pdf
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spelling my.usm.eprints.35944 http://eprints.usm.my/35944/ Gender And Ethnicity Differences In Tax Compliance Kasipillai, Jeyapalan Abdul Jabbar, Hijattulah HD28-70 Management. Industrial Management The purpose of this study is to investigate whether gender and ethnicity differences occur in relation to tax compliance attitude and behavior. Prior studies on tax compliance have focused little on gender as a predictor of compliance. In Malaysia, ethnic background of a taxpayer could be a major determinant of tax compliance. A personal interview approach is used to obtain information from taxpayers in urban towns. A t-test suggests that males and females were found to have similar compliant attitude. As for ethnicity, a similar result was observed. Results of a regression analysis indicate that gender, academic qualification, and the person preparing tax return were statistically significant as determinants of non-compliant attitude. In terms of compliant behavior, a regression analysis revealed that "attitude towards non-compliance" and "receipt of cash income" were two significant explanatory variables of tax non-compliance behavior of understating income knowingly. The findings of this study are useful for policy implications in identifying groups that require additional attention to increase voluntary tax compliance. Asian Academy of Management (AAM) 2006 Article PeerReviewed application/pdf en http://eprints.usm.my/35944/1/AAMJ_11-2-5.pdf Kasipillai, Jeyapalan and Abdul Jabbar, Hijattulah (2006) Gender And Ethnicity Differences In Tax Compliance. Asian Academy of Management Journal (AAMJ), 11 (2). pp. 1-16. ISSN 1394-2603 http://web.usm.my/aamj/11.2.2006/AAMJ%2011-2-5.pdf
institution Universiti Sains Malaysia
building Hamzah Sendut Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Sains Malaysia
content_source USM Institutional Repository
url_provider http://eprints.usm.my/
language English
topic HD28-70 Management. Industrial Management
spellingShingle HD28-70 Management. Industrial Management
Kasipillai, Jeyapalan
Abdul Jabbar, Hijattulah
Gender And Ethnicity Differences In Tax Compliance
description The purpose of this study is to investigate whether gender and ethnicity differences occur in relation to tax compliance attitude and behavior. Prior studies on tax compliance have focused little on gender as a predictor of compliance. In Malaysia, ethnic background of a taxpayer could be a major determinant of tax compliance. A personal interview approach is used to obtain information from taxpayers in urban towns. A t-test suggests that males and females were found to have similar compliant attitude. As for ethnicity, a similar result was observed. Results of a regression analysis indicate that gender, academic qualification, and the person preparing tax return were statistically significant as determinants of non-compliant attitude. In terms of compliant behavior, a regression analysis revealed that "attitude towards non-compliance" and "receipt of cash income" were two significant explanatory variables of tax non-compliance behavior of understating income knowingly. The findings of this study are useful for policy implications in identifying groups that require additional attention to increase voluntary tax compliance.
format Article
author Kasipillai, Jeyapalan
Abdul Jabbar, Hijattulah
author_facet Kasipillai, Jeyapalan
Abdul Jabbar, Hijattulah
author_sort Kasipillai, Jeyapalan
title Gender And Ethnicity Differences In Tax Compliance
title_short Gender And Ethnicity Differences In Tax Compliance
title_full Gender And Ethnicity Differences In Tax Compliance
title_fullStr Gender And Ethnicity Differences In Tax Compliance
title_full_unstemmed Gender And Ethnicity Differences In Tax Compliance
title_sort gender and ethnicity differences in tax compliance
publisher Asian Academy of Management (AAM)
publishDate 2006
url http://eprints.usm.my/35944/1/AAMJ_11-2-5.pdf
http://eprints.usm.my/35944/
http://web.usm.my/aamj/11.2.2006/AAMJ%2011-2-5.pdf
_version_ 1643708641355759616
score 13.211869

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