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A survey on tax compliance behaviour using theory of planned behaviour among business taxpayers in Penang State, Malaysia

The main concern of all countries in the world is tax non compliance. This refers to the variances among what is being paid against what would be paid if the taxpayers filled complete and precise returns and pay what they are obligated. In spite of the fact that there are many studies carried in rel...

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Main Author: Gayatri, Panirselvam
Format: Thesis
Language:English
English
English
Published: 2018
Subjects:
HF5415.33 Consumer Behavior.
HJ4771.6 Income Tax. Tax Returns.
Online Access:https://etd.uum.edu.my/8759/1/s820255_01.pdf
https://etd.uum.edu.my/8759/2/s820255_02.pdf
https://etd.uum.edu.my/8759/3/s820255-references.docx
https://etd.uum.edu.my/8759/
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spelling my.uum.etd.87592021-10-31T02:24:28Z https://etd.uum.edu.my/8759/ A survey on tax compliance behaviour using theory of planned behaviour among business taxpayers in Penang State, Malaysia Gayatri, Panirselvam HF5415.33 Consumer Behavior. HJ4771.6 Income Tax. Tax Returns. The main concern of all countries in the world is tax non compliance. This refers to the variances among what is being paid against what would be paid if the taxpayers filled complete and precise returns and pay what they are obligated. In spite of the fact that there are many studies carried in relation to non compliance for established countries, there is though a little study done on tax non compliance for emergent countries such as Malaysia. The objectives of this study are to examine the relationship between Theory of Planned Behavior variables (Attitude, Subjective Norm and Perceived Behavioral Control), Tax Knowledge and Intention towards compliance behaviour among business taxpayers in Penang, Malaysia;to ascertain the most significant independent variable that affects the intention towards compliance behaviour among business taxpayers in Penang, Malaysia, and to identify the areas of difficulties among business taxpayers that contribute towards compliance behaviour in Penang, Malaysia. In this study, survey data has been chosen to opt as the main source data to collect business taxpayers’ view on the topic being studied. Probability sampling was used. The sample of this study is 250 business taxpayers in Penang, Malaysia. Data was analyzed using Statistical Package for the Social Sciences (SPSS). All the TPB constructs was found to have a positive relationship with the intention towards compliance behaviour except tax knowledge which had negative relationship. The most significant variable in this study is subjective norm. In this study, areas of difficulties among business taxpayers was mostly ranked as to maintaining records for income tax purpose, the cash flow position when paying the monthly tax instalment and followed by estimating the tax payable. Findings of this study may provide inputs for policy makers or IRBM on the level of compliance behaviour among business taxpayers. 2018 Thesis NonPeerReviewed text en https://etd.uum.edu.my/8759/1/s820255_01.pdf text en https://etd.uum.edu.my/8759/2/s820255_02.pdf text en https://etd.uum.edu.my/8759/3/s820255-references.docx Gayatri, Panirselvam (2018) A survey on tax compliance behaviour using theory of planned behaviour among business taxpayers in Penang State, Malaysia. Masters 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
English
topic HF5415.33 Consumer Behavior.
HJ4771.6 Income Tax. Tax Returns.
spellingShingle HF5415.33 Consumer Behavior.
HJ4771.6 Income Tax. Tax Returns.
Gayatri, Panirselvam
A survey on tax compliance behaviour using theory of planned behaviour among business taxpayers in Penang State, Malaysia
description The main concern of all countries in the world is tax non compliance. This refers to the variances among what is being paid against what would be paid if the taxpayers filled complete and precise returns and pay what they are obligated. In spite of the fact that there are many studies carried in relation to non compliance for established countries, there is though a little study done on tax non compliance for emergent countries such as Malaysia. The objectives of this study are to examine the relationship between Theory of Planned Behavior variables (Attitude, Subjective Norm and Perceived Behavioral Control), Tax Knowledge and Intention towards compliance behaviour among business taxpayers in Penang, Malaysia;to ascertain the most significant independent variable that affects the intention towards compliance behaviour among business taxpayers in Penang, Malaysia, and to identify the areas of difficulties among business taxpayers that contribute towards compliance behaviour in Penang, Malaysia. In this study, survey data has been chosen to opt as the main source data to collect business taxpayers’ view on the topic being studied. Probability sampling was used. The sample of this study is 250 business taxpayers in Penang, Malaysia. Data was analyzed using Statistical Package for the Social Sciences (SPSS). All the TPB constructs was found to have a positive relationship with the intention towards compliance behaviour except tax knowledge which had negative relationship. The most significant variable in this study is subjective norm. In this study, areas of difficulties among business taxpayers was mostly ranked as to maintaining records for income tax purpose, the cash flow position when paying the monthly tax instalment and followed by estimating the tax payable. Findings of this study may provide inputs for policy makers or IRBM on the level of compliance behaviour among business taxpayers.
format Thesis
author Gayatri, Panirselvam
author_facet Gayatri, Panirselvam
author_sort Gayatri, Panirselvam
title A survey on tax compliance behaviour using theory of planned behaviour among business taxpayers in Penang State, Malaysia
title_short A survey on tax compliance behaviour using theory of planned behaviour among business taxpayers in Penang State, Malaysia
title_full A survey on tax compliance behaviour using theory of planned behaviour among business taxpayers in Penang State, Malaysia
title_fullStr A survey on tax compliance behaviour using theory of planned behaviour among business taxpayers in Penang State, Malaysia
title_full_unstemmed A survey on tax compliance behaviour using theory of planned behaviour among business taxpayers in Penang State, Malaysia
title_sort survey on tax compliance behaviour using theory of planned behaviour among business taxpayers in penang state, malaysia
publishDate 2018
url https://etd.uum.edu.my/8759/1/s820255_01.pdf
https://etd.uum.edu.my/8759/2/s820255_02.pdf
https://etd.uum.edu.my/8759/3/s820255-references.docx
https://etd.uum.edu.my/8759/
_version_ 1715192555833917440
score 13.211869

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