Faktor-faktor yang mempengaruhi kepatuhan cukai dalam kalangan pegawai-pegawai LHDNM

This study aims to examine the relationship between factors that influence tax compliance behavior among Inland Revenue Board of Malaysia (IRBM) officers. A total of 5 taxpayers were interviewed to get feedback. This study examines six independent variables, namely taxpayer attitudes, subjective norms, perceived behavioral control, tax knowledge, taxation record keeping, and cost and time factors in taxation matters with tax compliance behavior. Interviews were conducted as an instrument in this qualitative research to assess the relationship between the above factors and tax compliance behavior. The results of this study show that only four factors, namely taxpayers' attitudes, subjective norms, perceived behavioural control and tax knowledge have an influence on tax compliance behavior. The remaining two factors which are the keeping of taxation records and cost and time factors are not relevant in influencing tax compliance behavior. Future research can target the same group of taxpayers with a focus on taxpayers who have more than one source of income to provide a broader understanding of these findings.