A study of taxpayers' perception in Malaysia towards implementation of the self-assessment system
This study investigates the role of fairness in tax compliance decisions among taxpayers in Malaysia.The impacts of tax knowledge and tax complexity on fairness perceptions are also examined employing the Theory of Planned Behaviour.To test the model, a questionnaire was administered among FGV Hol...
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| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2017
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/23787/1/CBMM%202017%20624%20635.pdf http://repo.uum.edu.my/23787/ |
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| Summary: | This study investigates the role of fairness in tax compliance decisions among taxpayers in
Malaysia.The impacts of tax knowledge and tax complexity on fairness perceptions are also examined employing the Theory of Planned Behaviour.To test the model, a questionnaire was administered among FGV Holdings Berhad employees in Head Quarters (HQ) located at Menara Felda, Platinum Parl, No 11 Persiaran KLCC, 50088 Kuala Lumpur.The groups of respondents involved are employees drawn from different backgrounds which consisted of gender, age, ethnicity, education qualification, annual income, filing experience and position in the company.The findings shown that taxpayers perceived the current income
tax system as fair but there was no conclusive evidence that such a perception had an influence on compliance behavior.Instead, attitudes and subjective norm were found to be most influential. Furthermore, tax knowledge and tax complexity were shown to affect fairness perceptions. |
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