UUM ETD | Universiti Utara Malaysian Electronic Theses and Dissertation
FAQs | Feedback | Search Tips | Sitemap

Determinants of intention to become tax agents among accounting student

Puvaneswari, Veloo (2015) Determinants of intention to become tax agents among accounting student. Masters thesis, Universiti Utara Malaysia.

[img] Text
s814234_01.pdf
Restricted to Registered users only

Download (1MB)
[img]
Preview
Text
s814234_02.pdf

Download (747kB) | Preview

Abstract

There is an insufficient number of tax agents in Malaysia. This insufficiency could be due to the intention to become tax agents among accounting students. Theory of Planned Behavior indicates that behavioral intention is the main predictor of actual behavior. Hence, this study attempts to investigate the determinants of factors that could influence the accounting students to become tax agents. In order to determine the intention of accounting students to become tax agents, this study uses the Theory of Planned Behavior as the fundamental theory. The first objective of the study was to determine whether attitude towards becoming tax agents influences the intention to become tax agents among accounting students. The second objective of the study was to determine whether subjective norms influences the intention to become tax agents among accounting students. The last objective was to determine whether perceived behavioral control (self-efficacy and knowledge on tax agent requirements) influences the intention to become tax agents among accounting students. Questionnaire survey were used for data collection. Reliability, validity, descriptive and multiple regression analyses were conducted using the data collected from 330 respondents chosen by using the convenience sampling techniques. The result of multiple regression analyses shows that the independent variables tested can explain 58% variances towards the intention to become tax agents. Hence, the model used in this study were supported being suitable and it was able to predict the dependent variable; intention to become tax agent. From the research findings, it was found that independent variables that influence the intention to become tax agent were attitude, subjective norm and self efficacy

Item Type: Thesis (Masters)
Uncontrolled Keywords: Intention, Attitude, Subjective Norm, Self-efficacy, Knowledge on Tax Agent Requirements
Subjects: H Social Sciences > HF Commerce. > HF5549-5549.5 Personnel Management. Employment
Divisions: Othman Yeop Abdullah Graduate School of Business
Depositing User: Mr. Badrulsaman Hamid
Date Deposited: 10 Apr 2016 02:40
Last Modified: 10 Apr 2016 06:25
URI: http://etd.uum.edu.my/id/eprint/5572

Actions (login required)

View Item View Item