Factors influencing the intention to use final tax among employment income's taxpayers in Klang Valley, Malaysia

This study tested whether the theory of planned behavior could explain people’s intention (taxpayers – an employment income) of accepting the final tax as their tax declaration in Malaysia. The study had extended the TPB model by expanding perceived behavior control into two (2) variables such Knowledge and Understanding. A questionnaires study was conducted among 215 respondents who are working with the single source of income (employment income) in Klang Valley of Malaysia. This research has empirically studied the relationship between attitude, subjective norms, perceived behavioral controls dimensions i.e. knowledge and understanding and behavioral intention to final tax. The results of this study indicate that attitude, subjective norms, perceived behavioral controls dimensions i.e. knowledge and understanding have a positive influence on behavioral intention to final tax. Furthermore, policy makers and the tax authorities are benefited by the findings, as it would help them in highlighting the positive dimensions and the relevant aspects that require attention in offering and developing to the public the relevant information of tax education. Limitations and practical implications of the study are also discussed.