UUM Electronic Theses and Dissertation
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Factors influencing tax compliance among employees in Malaysia

Jeyvendranathan, Yuganathan (2025) Factors influencing tax compliance among employees in Malaysia. Masters thesis, Universiti Utara Malaysia.

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Abstract

This research explores the elements that affect tax compliance among Malaysian employees, concentrating on their perceptions of taxation and their comprehension of tax regulations. A quantitative approach was employed, gathering data through structured surveys distributed to a diverse selection of individuals across different industries. Statistical analyses such as correlation and regression tests were conducted to evaluate the strength and significance of relationships among the variables. The results reveal that employees who view taxes as beneficial to society and have a clear understanding of tax laws are more likely to fulfil their tax obligations. These outcomes emphasize the importance of cultivating positive attitudes toward taxation and enhancing public knowledge of tax policies to improve overall compliance rates. The research also found notable links between tax knowledge and attitudes, with adequate tax knowledge correlating to higher levels of tax compliance. The study highlights the importance of policymakers and tax authorities focusing on initiatives that encourage favourable views of taxation and improve public comprehension of tax systems. By tackling attitudinal challenges and closing knowledge gaps, stakeholders can promote a culture of voluntary compliance that aligns with national development objectives

Item Type: Thesis (Masters)
Supervisor : Hassan, Nor Laili
Item ID: 12083
Subjects: H Social Sciences > HF Commerce. > HF5601-5689 Accounting
H Social Sciences > HJ Public Finance > HJ4771.6 Income Tax. Tax Returns.
Divisions: College of Business (COB)
Date Deposited: 07 Apr 2026 08:38
Last Modified: 07 Apr 2026 08:56
Department: Collage of Business
Name: Hassan, Nor Laili
URI: https://etd.uum.edu.my/id/eprint/12083

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