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

Determinants of intention behaviour to appoint legitimate tax agents among sole proprietorships in Negeri Sembilan

Ibrahim, Che Mohd Zaradi (2017) Determinants of intention behaviour to appoint legitimate tax agents among sole proprietorships in Negeri Sembilan. Masters thesis, Universiti Utara Malaysia.

[thumbnail of s819552_01.pdf] Text
s819552_01.pdf

Download (2MB)
[thumbnail of s819552_02.pdf] Text
s819552_02.pdf

Download (1MB)

Abstract

In this study, Ajzen’s (1991) Theory of Planned Behavior (TPB) is used as a theoretical framework to answer the theoretical gap and practical gap according to the Inland Revenue Board (IRBM) Media statement dated 26 November 2015 that remind all Malaysian taxpayers to only seek legitimate (approved) tax agent services to manage their tax matters. The objectives of this study are to examine the factors that determine the intention of sole proprietor taxpayers to appoint or to use legitimate tax agents and to determine also whether attitude, subjective norm, self-efficacy and tax enforcement will influence their intention to appoint legitimate tax agents. The data set of the study was obtained from the survey method using questionnaires applied to 313 sole proprietor taxpayers who visited the IRBM Seremban Branch Office during Taxpayers’ Service Month (or Hasil4U) programme held on 1 March until 30 June 2016. Samples were chosen by using the random sampling technique. The result of the reliability test
shows that the research instrument is in an acceptable position. The study found all the determinants of intention studied were having mean score of 3.44 which show that there is a high intention for sole proprietor taxpayers to use legitimate tax agents. Multiple regression analysis was carried out on the data collected to see the relationship between the independent and dependent variables. The result of multiple regression shows that the independent variables tested can explain 91.6% variances towards the intention to use legitimate tax agents. Consistent with the hypotheses developed, the results reveal that attitude, subjective norm and tax enforcement have significant positively related to the intention of the respondents. Nevertheless, self-efficacy has significant negative statistical effect to the intention of the respondents.

Item Type: Thesis (Masters)
Supervisor : Marimuthu, Munusamy
Item ID: 8207
Uncontrolled Keywords: legitimate tax agents, theory of planned behavior, self-efficacy, tax enforcement, intention.
Subjects: H Social Sciences > HJ Public Finance > HJ4771.6 Income Tax. Tax Returns.
Divisions: Othman Yeop Abdullah Graduate School of Business
Date Deposited: 29 Apr 2021 06:42
Last Modified: 29 Apr 2021 06:42
Department: Othman Yeop Abdullah Graduate School of Business
Name: Marimuthu, Munusamy
URI: https://etd.uum.edu.my/id/eprint/8207

Actions (login required)

View Item
View Item