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Faktor-faktor yang mempengaruhi niat penggunaan ejen cukai di kalangan peniaga milikan tunggal

The level of dependency on the service of tax agents by sole proprietors in Malaysia is very high. This probably occurs due to the intention to use tax agent services. The theory of planned behavior explains that intention is the key to predict actual behavior. Thus, this study examine the factor...

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Main Author: Munusamy, Marimuthu
Format: Thesis
Language:English
English
Published: 2015
Subjects:
HF5549-5549.5 Personnel Management. Employment
HJ4771.6 Income Tax. Tax Returns.
Online Access:http://etd.uum.edu.my/5381/
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spelling my.uum.etd.53812021-04-04T07:57:48Z http://etd.uum.edu.my/5381/ Faktor-faktor yang mempengaruhi niat penggunaan ejen cukai di kalangan peniaga milikan tunggal Munusamy, Marimuthu HF5549-5549.5 Personnel Management. Employment HJ4771.6 Income Tax. Tax Returns. The level of dependency on the service of tax agents by sole proprietors in Malaysia is very high. This probably occurs due to the intention to use tax agent services. The theory of planned behavior explains that intention is the key to predict actual behavior. Thus, this study examine the factors that influence the intention to use of tax agents among sole proprietors in Malaysia. This study uses the theory of planned behavior as the underlying theory in determining the intention to use of tax agents. Apart that, the first objective of the study is to determine the level of tax knowledge among the sole proprietors. The second objective of the study is to determine the influence of the tax knowledge, attitude, subjective norm and perceived control behavior (self-efficacy and tax laws) variables on the intention to use tax agents. The third objective is to determine attitude as a mediator variable in relation to tax knowledge with the intention to use tax agents. Data for the study were collected through the survey method using questionnaires. Samples were chosen using the multiple clusters sampling technique. The result of the reliability test shows that the research instrument is in an acceptable position. The factor analysis result shows that the intention, attitude, subjective norm, self-efficacy and tax laws variables were of a single dimension. Multiple regression analysis was carried out on the data collected to see the relationship between the independent, mediating and dependent variables. The result of multiple regression shows that the independent variables tested can explain 65% variances towards the intention to use tax agents. This shows that the model used in the study is appropriate and can predict the intention behavior to use tax agents. The result of the study on 194 respondents shows that the attitude, subjective norm and self-efficacy variables influence the intention to use tax agents significantly. The mediating variable, attitude, has full mediating effect in relation to tax knowledge with the intention to use tax agents. 2015 Thesis NonPeerReviewed text en /5381/1/s90542.pdf text en /5381/2/s90542_abstract.pdf Munusamy, Marimuthu (2015) Faktor-faktor yang mempengaruhi niat penggunaan ejen cukai di kalangan peniaga milikan tunggal. DBA thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HF5549-5549.5 Personnel Management. Employment
HJ4771.6 Income Tax. Tax Returns.
spellingShingle HF5549-5549.5 Personnel Management. Employment
HJ4771.6 Income Tax. Tax Returns.
Munusamy, Marimuthu
Faktor-faktor yang mempengaruhi niat penggunaan ejen cukai di kalangan peniaga milikan tunggal
description The level of dependency on the service of tax agents by sole proprietors in Malaysia is very high. This probably occurs due to the intention to use tax agent services. The theory of planned behavior explains that intention is the key to predict actual behavior. Thus, this study examine the factors that influence the intention to use of tax agents among sole proprietors in Malaysia. This study uses the theory of planned behavior as the underlying theory in determining the intention to use of tax agents. Apart that, the first objective of the study is to determine the level of tax knowledge among the sole proprietors. The second objective of the study is to determine the influence of the tax knowledge, attitude, subjective norm and perceived control behavior (self-efficacy and tax laws) variables on the intention to use tax agents. The third objective is to determine attitude as a mediator variable in relation to tax knowledge with the intention to use tax agents. Data for the study were collected through the survey method using questionnaires. Samples were chosen using the multiple clusters sampling technique. The result of the reliability test shows that the research instrument is in an acceptable position. The factor analysis result shows that the intention, attitude, subjective norm, self-efficacy and tax laws variables were of a single dimension. Multiple regression analysis was carried out on the data collected to see the relationship between the independent, mediating and dependent variables. The result of multiple regression shows that the independent variables tested can explain 65% variances towards the intention to use tax agents. This shows that the model used in the study is appropriate and can predict the intention behavior to use tax agents. The result of the study on 194 respondents shows that the attitude, subjective norm and self-efficacy variables influence the intention to use tax agents significantly. The mediating variable, attitude, has full mediating effect in relation to tax knowledge with the intention to use tax agents.
format Thesis
author Munusamy, Marimuthu
author_facet Munusamy, Marimuthu
author_sort Munusamy, Marimuthu
title Faktor-faktor yang mempengaruhi niat penggunaan ejen cukai di kalangan peniaga milikan tunggal
title_short Faktor-faktor yang mempengaruhi niat penggunaan ejen cukai di kalangan peniaga milikan tunggal
title_full Faktor-faktor yang mempengaruhi niat penggunaan ejen cukai di kalangan peniaga milikan tunggal
title_fullStr Faktor-faktor yang mempengaruhi niat penggunaan ejen cukai di kalangan peniaga milikan tunggal
title_full_unstemmed Faktor-faktor yang mempengaruhi niat penggunaan ejen cukai di kalangan peniaga milikan tunggal
title_sort faktor-faktor yang mempengaruhi niat penggunaan ejen cukai di kalangan peniaga milikan tunggal
publishDate 2015
url http://etd.uum.edu.my/5381/
_version_ 1696978284875612160
score 13.211869

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