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Factors influencing voluntary income tax compliance Intention among sole proprietors: The mediating effect of information dissemination

Razilina, A.Razak (2022) Factors influencing voluntary income tax compliance Intention among sole proprietors: The mediating effect of information dissemination. Doctoral thesis, Universiti Utara Malaysia.

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Abstract

Tax non-compliance is a unique problem as it depends not only on economic consequences but also on the combination of psychological, sociological, ethics, enforcement, tax administration, and demographic factors. Various strategies have been introduced by the Inland Revenue Board of Malaysia (IRBM) to combat noncompliance problems in Malaysia such as taxpayer's education, programs to increase tax awareness, tax audit and tax investigation. This study is an extended Theory of Planned Behaviour associated with the Expected Utility Theory and the Deterrence Theory to predict the intention to voluntary compliance among the sole proprietors in Malaysia. The potential factors that influence the intention to voluntarily comply with tax laws such as attitude towards the intention to comply, subjective norm, audit activities that consist of penaltyrates and the probability of being audited, opportunity, and information dissemination were studied. The mediating effect of information dissemination was also analysed in this study. The samplefor this research was gathered using random sampling from the population of sole proprietors in Malaysia. A total of 500 questionnaires were distributed and only 123 questionnaires equivalent to 24.6% were used in the final analysis. This study indicated that only attitude, subjective norm, and information dissemination are significantly related to intention towards voluntary compliance. The analysis also suggested that information dissemination mediates the relationship between audit probability and intention towards voluntary compliance. This study contributes to the tax compliance literature and policymakers. Voluntary compliance is the key to a successful tax administration. Thus, it is crucial for IRBM to determine the factors that can influence the voluntary compliance behaviour of taxpayers.

Item Type: Thesis (Doctoral)
Supervisor : Bidin, Zainol
Item ID: 10942
Uncontrolled Keywords: voluntary compliance. Theory of Planned Behaviour, information dissemination, direct tax
Subjects: H Social Sciences > HF Commerce. > HF5601-5689 Accounting
Divisions: Othman Yeop Abdullah Graduate School of Business
Date Deposited: 31 Jan 2024 07:54
Last Modified: 31 Jan 2024 07:54
Department: Othman Yeop Abdullah Graduate School of Business
Name: Bidin, Zainol
URI: https://etd.uum.edu.my/id/eprint/10942

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