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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: Tham, Joel Kah Marn, Abdul Rais, Farrah Liza
Format: Conference or Workshop Item
Language:English
Published: 2017
Subjects:
HD28 Management. Industrial Management
Online Access:http://repo.uum.edu.my/23787/1/CBMM%202017%20624%20635.pdf
http://repo.uum.edu.my/23787/
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spelling my.uum.repo.237872018-04-02T00:26:11Z http://repo.uum.edu.my/23787/ A study of taxpayers' perception in Malaysia towards implementation of the self-assessment system Tham, Joel Kah Marn Abdul Rais, Farrah Liza HD28 Management. Industrial Management 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. 2017-10-29 Conference or Workshop Item PeerReviewed application/pdf en http://repo.uum.edu.my/23787/1/CBMM%202017%20624%20635.pdf Tham, Joel Kah Marn and Abdul Rais, Farrah Liza (2017) A study of taxpayers' perception in Malaysia towards implementation of the self-assessment system. In: 4th Conference on Business Managemen, 29 - 30 Oktober 2017, The Gurney Resprt Hotel & Recidences Penang, Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HD28 Management. Industrial Management
spellingShingle HD28 Management. Industrial Management
Tham, Joel Kah Marn
Abdul Rais, Farrah Liza
A study of taxpayers' perception in Malaysia towards implementation of the self-assessment system
description 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.
format Conference or Workshop Item
author Tham, Joel Kah Marn
Abdul Rais, Farrah Liza
author_facet Tham, Joel Kah Marn
Abdul Rais, Farrah Liza
author_sort Tham, Joel Kah Marn
title A study of taxpayers' perception in Malaysia towards implementation of the self-assessment system
title_short A study of taxpayers' perception in Malaysia towards implementation of the self-assessment system
title_full A study of taxpayers' perception in Malaysia towards implementation of the self-assessment system
title_fullStr A study of taxpayers' perception in Malaysia towards implementation of the self-assessment system
title_full_unstemmed A study of taxpayers' perception in Malaysia towards implementation of the self-assessment system
title_sort study of taxpayers' perception in malaysia towards implementation of the self-assessment system
publishDate 2017
url http://repo.uum.edu.my/23787/1/CBMM%202017%20624%20635.pdf
http://repo.uum.edu.my/23787/
_version_ 1644283875750313984
score 13.211869

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