Tax compliance for sustainable development by private health practitioners in Malaysia / Norlaila Md Zin … [et al.]
Tax non-compliance leads to tax evasion and low tax collection, which ultimately may hamper the achievement of Sustainable Development Goals (SDGs). Prior studies suggest that tax compliance is influenced by taxpayers’ attitude, quality of public governance and cost of tax compliance. However, studi...
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| Format: | Article |
| Language: | en |
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Universiti Teknologi MARA
2021
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| Online Access: | https://ir.uitm.edu.my/id/eprint/56536/1/56536.pdf https://ir.uitm.edu.my/id/eprint/56536/ https://apmaj.uitm.edu.my |
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| _version_ | 1863791197483433984 |
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| author | Md Zin, Norlaila Arifin, Noratikah Kasim, Eley Suzana Mohd Saudi, Mohd Haizam Ismail, Isyahira |
| author_facet | Md Zin, Norlaila Arifin, Noratikah Kasim, Eley Suzana Mohd Saudi, Mohd Haizam Ismail, Isyahira |
| author_sort | Md Zin, Norlaila |
| building | Tun Abdul Razak Library |
| collection | Institutional Repository |
| content_provider | Universiti Teknologi Mara |
| content_source | UiTM Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | Tax non-compliance leads to tax evasion and low tax collection, which ultimately may hamper the achievement of Sustainable Development Goals (SDGs). Prior studies suggest that tax compliance is influenced by taxpayers’ attitude, quality of public governance and cost of tax compliance. However, studies that focus on tax compliance among health practitioners are still sparse. Given that potential tax evasion among private health practitioners may lead to a significant loss in government revenue, this study aimed to examine the factors influencing tax compliance among private health practitioners. Data was gathered through a survey involving 271 health practitioners in Malaysia. The findings indicated that only the quality of public governance had a significant relationship with tax compliance while attitude of taxpayers and cost of tax compliance did not significantly influence tax compliance among private health practitioners. This study contributes to the body of knowledge by providing current evidence of tax compliance among health practitioners. By highlighting the importance of educating health practitioners on tax compliance, the study also provides guidance to regulators in planning for more effective tax education and awareness programs. |
| format | Article |
| id | my.uitm.ir-56536 |
| institution | Universiti Teknologi Mara |
| language | en |
| publishDate | 2021 |
| publisher | Universiti Teknologi MARA |
| record_format | eprints |
| spelling | my.uitm.ir-565362026-04-27T02:52:53Z https://ir.uitm.edu.my/id/eprint/56536/ Tax compliance for sustainable development by private health practitioners in Malaysia / Norlaila Md Zin … [et al.] apmaj Md Zin, Norlaila Arifin, Noratikah Kasim, Eley Suzana Mohd Saudi, Mohd Haizam Ismail, Isyahira Revenue. Taxation. Internal revenue Tax non-compliance leads to tax evasion and low tax collection, which ultimately may hamper the achievement of Sustainable Development Goals (SDGs). Prior studies suggest that tax compliance is influenced by taxpayers’ attitude, quality of public governance and cost of tax compliance. However, studies that focus on tax compliance among health practitioners are still sparse. Given that potential tax evasion among private health practitioners may lead to a significant loss in government revenue, this study aimed to examine the factors influencing tax compliance among private health practitioners. Data was gathered through a survey involving 271 health practitioners in Malaysia. The findings indicated that only the quality of public governance had a significant relationship with tax compliance while attitude of taxpayers and cost of tax compliance did not significantly influence tax compliance among private health practitioners. This study contributes to the body of knowledge by providing current evidence of tax compliance among health practitioners. By highlighting the importance of educating health practitioners on tax compliance, the study also provides guidance to regulators in planning for more effective tax education and awareness programs. Universiti Teknologi MARA 2021-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/56536/1/56536.pdf Md Zin, Norlaila and Arifin, Noratikah and Kasim, Eley Suzana and Mohd Saudi, Mohd Haizam and Ismail, Isyahira (2021) Tax compliance for sustainable development by private health practitioners in Malaysia / Norlaila Md Zin … [et al.]. (2021) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 16 (3): 21. pp. 305-325. ISSN 2550-1631 https://apmaj.uitm.edu.my 10.24191/APMAJ.v16i3-12 10.24191/APMAJ.v16i3-12 10.24191/APMAJ.v16i3-12 |
| spellingShingle | Revenue. Taxation. Internal revenue Md Zin, Norlaila Arifin, Noratikah Kasim, Eley Suzana Mohd Saudi, Mohd Haizam Ismail, Isyahira Tax compliance for sustainable development by private health practitioners in Malaysia / Norlaila Md Zin … [et al.] |
| title | Tax compliance for sustainable development by private health practitioners in Malaysia / Norlaila Md Zin … [et al.] |
| title_full | Tax compliance for sustainable development by private health practitioners in Malaysia / Norlaila Md Zin … [et al.] |
| title_fullStr | Tax compliance for sustainable development by private health practitioners in Malaysia / Norlaila Md Zin … [et al.] |
| title_full_unstemmed | Tax compliance for sustainable development by private health practitioners in Malaysia / Norlaila Md Zin … [et al.] |
| title_short | Tax compliance for sustainable development by private health practitioners in Malaysia / Norlaila Md Zin … [et al.] |
| title_sort | tax compliance for sustainable development by private health practitioners in malaysia / norlaila md zin … [et al.] |
| topic | Revenue. Taxation. Internal revenue |
| url | https://ir.uitm.edu.my/id/eprint/56536/1/56536.pdf https://ir.uitm.edu.my/id/eprint/56536/ https://apmaj.uitm.edu.my |
| url_provider | http://ir.uitm.edu.my/ |