Faktor Penentu Niat Kepatuhan Cukai Jualan Tempatan

The level of local sales tax collection in Malaysia is still unsatisfactory although the sales tax collection act was gazetted in Malaysia since 1972. This phenomenon may be due to low rate of local sales tax compliance behavior among the sales tax licenses. The low rate of sales tax compliance behavior may be due to the low rate of local sales tax compliance intention. According to theory of planned behavior, behavioral intention is the key predictor of actual behavior. Until now, local sales tax compliance intention is rarely found in the literature. Thus, this study is the first attempt to investigate the determinant factors that could influence local sales tax compliance intention in Malaysia. This study used the theory of
planned behavior as the underlying theory in determining local sales tax compliance intention. Several factors, which relate to sociology, psychology and quality, were incorporated in the theory. This study employed decomposition of original variables in the theory of planned behavior. The first objective was to determine how construction of attitudes, subjective norms, and perceived behavioral control (law, enforcement, service quality,
payment infrastructure and knowledge) influence local sales tax compliance intention. The second objective of this study was to determine which factors among attitudes, subjective norms, and perceived behavioral control are most likely to influence the local sales tax compliance intention
. The last the objective of this study was to investigate the mediating effect of attitudes on subjective norms towards compliance intention. Data for the study were collected via survey and multiple regression analysis was run on the data collected from 338 respondents. Principle component analysis indicated that the attitude construct can be decomposed into one smaller component and subjective norms and perceived behavioral control can be decomposed into multi-dimensional components. The results of this study
indicated that several factors relate to local sales tax compliance intention. The models tested were found to have a good fit when 65% of the variance (R-square) in the intention of the local sales tax compliance can be explained by the independent variables used. This shows that the model used in this study is suitable to predict the intention of the local sales tax compliance well. The independent variables found to influence compliance intention and that are attitude, prime normative believe, secondary normative believe, and ethics. The present study also found that attitude, partially mediated compliance intention. Theoretical and practical implications of these findings are also discussed.