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Faktor-faktor yang mempengaruhi niat penggunaan ejen cukai di kalangan peniaga milikan tunggal

Munusamy, Marimuthu (2015) Faktor-faktor yang mempengaruhi niat penggunaan ejen cukai di kalangan peniaga milikan tunggal. DBA thesis, Universiti Utara Malaysia.

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Abstract

The level of dependency on the service of tax agents by sole proprietors in Malaysia is very high. This probably occurs due to the intention to use tax agent services. The theory of planned behavior explains that intention is the key to predict actual behavior. Thus, this study examine the factors that influence the intention to use of tax agents among sole proprietors in Malaysia. This study uses the theory of planned behavior as the underlying theory in determining the intention to use of tax agents. Apart that, the first objective of the study is to determine the level of tax knowledge among the sole proprietors. The second objective of the study is to determine the influence of the tax knowledge, attitude, subjective norm and perceived control behavior (self-efficacy and tax laws) variables on the intention to use tax agents. The third objective is to determine attitude as a mediator variable in relation to tax knowledge with the intention to use tax agents. Data for the study were collected through the survey method using questionnaires. Samples were chosen using the multiple clusters sampling technique. The result of the reliability test shows that the research instrument is in an acceptable position. The factor analysis result shows that the intention, attitude, subjective norm, self-efficacy and tax laws variables were of a single dimension. Multiple regression analysis was carried out on the data collected to see the relationship between the independent, mediating and dependent variables. The result of multiple regression shows that the independent variables tested can explain 65% variances towards the intention to use tax agents. This shows that the model used in the study is appropriate and can predict the intention behavior to use tax agents. The result of the study on 194 respondents shows that the attitude, subjective norm and self-efficacy variables influence the intention to use tax agents significantly. The mediating variable, attitude, has full mediating effect in relation to tax knowledge with the intention to use tax agents.

Item Type: Thesis (DBA)
Uncontrolled Keywords: tax knowledge, attitude, subjective norm, self-efficacy, intention.
Subjects: H Social Sciences > HF Commerce. > HF5549-5549.5 Personnel Management. Employment
H Social Sciences > HJ Public Finance > HJ4771.6 Income Tax. Tax Returns.
Divisions: Othman Yeop Abdullah Graduate School of Business
Depositing User: Mr. Badrulsaman Hamid
Date Deposited: 04 Jan 2016 03:17
Last Modified: 12 Apr 2016 07:47
URI: http://etd.uum.edu.my/id/eprint/5381

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