Predicting The Intention To Accept Monthly Tax Deduction (MTD) As Final Tax Among Salaried Taxpayers

This study surveyed the level of awareness and determinants of intention to accept Monthly Tax Deduction (MTD) as final tax among salaried taxpayers in Kulim, Kedah using Theory Planned Behavior. The acceptance level of the implemented MTD as final tax system from the Year of Assessment 2014 was still unknown. The aim of this study is to investigate the relationship between attitudes, subjective norm, and perceived behavioral control as the independent variables and intention as dependent variable to accept Monthly Tax Deduction (MTD) as final tax among salaried taxpayers in the private and public sector in Kulim, Kedah. In order to collect data a total of 300 self administered questionnaires were distributed to the salaried taxpayers entitled to the monthly tax deduction and 109 usable responses were used to analyze the data collected. Using the Statistical Package for the Social Sciences (SPSS) version 20.0 analysis methods, the hypothesis results showed that there was a positive and significant relationship among the two variables attitude and perceived behavior control except subjective norm has a negative and insignificant relationship towards the intention to accept Monthly Tax Deduction (MTD) as final tax. The overall finding indicates that the attitude and perceived behavior control are the key factors that attract the salaried taxpayers to accept MTD as final tax.