Determinants of tax compliance intention among salaried taxpayers in Klang Valley

This study aimed to analyse the determinants of tax compliance among Malaysian salaried taxpayers in Klang Valley using the extended Theory of Planned Behaviour as a theoretical framework. Tax compliance in this study focused on voluntarily tax reporting in accurate and timely tax return filing. The objectives of the study were to determine the level and relationship of attitude, subjective norms, perceived behavioural control (PBC), tax knowledge and trust in the government towards tax compliance intention among salaried taxpayers in Klang Valley. The method of data collection used was online questionnaires. Descriptive analysis, reliability analysis, factor analysis, and multiple regression analysis were conducted using the data collected from 202 respondents chosen through random sampling. Through multiple regression analysis, the results showed that independent variables that significantly influenced the intention towards tax compliance were attitude, PBC, and trust in the government. The results also found that the tested independent variables explained 63.9% of the variation in tax compliance intention about tax reporting and filing among salaried taxpayers in Klang Valley.