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

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.