Cover Image

DTPB as a Better Voluntary Tax Compliance Predictor - A Comparison Study

Tax administrators have been trying to maximise its voluntary tax compliance rate where e-filing system has been the preferable compliance tool by taxpayers in submitting their income tax return forms. Despite the effort to provide better services to taxpayers, the heterogeneous taxpayers...

Full description

Saved in:
Bibliographic Details
Main Authors: Ang, Leng Soon, Derashid, Chek, Bidin, Zainol
Format: Article
Language:English
Published: Institute for Management and Business Research (IMBRe), Universiti Utara Malaysia 2020
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/28265/1/JBMA%2010%202%202020%2031%2056.pdf
http://repo.uum.edu.my/28265/
http://e-journal.uum.edu.my/index.php/jbma/article/view/12134
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uum.repo.28265
record_format eprints
spelling my.uum.repo.282652021-04-05T00:53:41Z http://repo.uum.edu.my/28265/ DTPB as a Better Voluntary Tax Compliance Predictor - A Comparison Study Ang, Leng Soon Derashid, Chek Bidin, Zainol HF5601 Accounting Tax administrators have been trying to maximise its voluntary tax compliance rate where e-filing system has been the preferable compliance tool by taxpayers in submitting their income tax return forms. Despite the effort to provide better services to taxpayers, the heterogeneous taxpayers in Malaysia face difficulties in extracting information and tax knowledge that would require assistance or advice from other sources, like their peers and mass media, while some may have financial difficulties. This comparative study proposes to utilise the multidimensional model of Decomposed Theory of Planned Behaviour (DTPB) that incorporates general tax knowledge, mass media referent, and ability to pay as addition to the original DTPB model. The findings showed that general tax filing knowledge, mass media referent, and ability to pay have significant influence on intention to comply with tax laws. However, perceived usefulness, perceived ease of use, compatibility, and self-efficacy were found to be not significant when the DTPB model was adopted. Nevertheless, it is advantageous to use the DTPB model that provides predictiveness and explanation toward understanding voluntary tax compliance behaviour. This model is useful as a guide for improving voluntary tax compliance rates while promoting the advantages of using e-filing system as the preferable tool for compliance. Institute for Management and Business Research (IMBRe), Universiti Utara Malaysia 2020 Article PeerReviewed application/pdf en http://repo.uum.edu.my/28265/1/JBMA%2010%202%202020%2031%2056.pdf Ang, Leng Soon and Derashid, Chek and Bidin, Zainol (2020) DTPB as a Better Voluntary Tax Compliance Predictor - A Comparison Study. Journal of Business Management and Accounting (JBMA), 10 (2). pp. 31-56. ISSN 2231-9298 http://e-journal.uum.edu.my/index.php/jbma/article/view/12134
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutional Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Ang, Leng Soon
Derashid, Chek
Bidin, Zainol
DTPB as a Better Voluntary Tax Compliance Predictor - A Comparison Study
description Tax administrators have been trying to maximise its voluntary tax compliance rate where e-filing system has been the preferable compliance tool by taxpayers in submitting their income tax return forms. Despite the effort to provide better services to taxpayers, the heterogeneous taxpayers in Malaysia face difficulties in extracting information and tax knowledge that would require assistance or advice from other sources, like their peers and mass media, while some may have financial difficulties. This comparative study proposes to utilise the multidimensional model of Decomposed Theory of Planned Behaviour (DTPB) that incorporates general tax knowledge, mass media referent, and ability to pay as addition to the original DTPB model. The findings showed that general tax filing knowledge, mass media referent, and ability to pay have significant influence on intention to comply with tax laws. However, perceived usefulness, perceived ease of use, compatibility, and self-efficacy were found to be not significant when the DTPB model was adopted. Nevertheless, it is advantageous to use the DTPB model that provides predictiveness and explanation toward understanding voluntary tax compliance behaviour. This model is useful as a guide for improving voluntary tax compliance rates while promoting the advantages of using e-filing system as the preferable tool for compliance.
format Article
author Ang, Leng Soon
Derashid, Chek
Bidin, Zainol
author_facet Ang, Leng Soon
Derashid, Chek
Bidin, Zainol
author_sort Ang, Leng Soon
title DTPB as a Better Voluntary Tax Compliance Predictor - A Comparison Study
title_short DTPB as a Better Voluntary Tax Compliance Predictor - A Comparison Study
title_full DTPB as a Better Voluntary Tax Compliance Predictor - A Comparison Study
title_fullStr DTPB as a Better Voluntary Tax Compliance Predictor - A Comparison Study
title_full_unstemmed DTPB as a Better Voluntary Tax Compliance Predictor - A Comparison Study
title_sort dtpb as a better voluntary tax compliance predictor - a comparison study
publisher Institute for Management and Business Research (IMBRe), Universiti Utara Malaysia
publishDate 2020
url http://repo.uum.edu.my/28265/1/JBMA%2010%202%202020%2031%2056.pdf
http://repo.uum.edu.my/28265/
http://e-journal.uum.edu.my/index.php/jbma/article/view/12134
_version_ 1696978473743024128
score 13.211869

Similar Items