Determinants of tax compliance intention among grab’s drivers in Kuala Lumpur

According to the information gathered from the Inland Revenue Board of Malaysia, it has been demonstrated that tax compliance among Grab’s drivers in Kuala Lumpur was substantially low. This study attempts to investigate the determinants of factors among Kuala Lumpur Grab’s driver group on their tax compliance. A theoretical framework was developed based on the Theory of Planned Behaviour. The objectives of the study are to determine the level and relationship of attitude, subjective norms, perceived behaviour control (tax knowledge), and tax compliance intention among Grab’s drivers in Kuala Lumpur. Questionnaires via online were used for data collection, reliability analysis, factor analysis, descriptive analysis, and multiple regression analysis were conducted using the data collected from 94 respondents chosen by random sampling techniques with a percentage of response rate by 63%. The result of multiple regression analysis shows that the attitude, subjective norms and tax knowledge tested can explain 70.9% of variances towards the intention of tax compliance. Hence, the model used in this study was supported as being suitable and was able to predict the dependent variable, intention to tax compliance. From the research findings, it was found that attitude and tax knowledge have significant influences on tax compliance intentions. Subjective norms, on the other hand, had no significant impact on tax compliance intentions.